I totally understand that I use the 2021 1041 and OR-41 to file the estate taxes. In fact, those are ready to be sent in. My concern was the timing of the 1099 to the probate attorney and the K-1's for the heirs. The K-1's aren't a big concern because there are no taxable disbursements/payments to show on them. However, I was mostly wondering about the 1099 to the attorney, who got paid in 2022. Since the K-1's don't have to be sent out until the end of this year may I assume that is the same for the attorney's 1099 for the money he was paid this year? There were no financial disbursements in 2021. The disbursements were all sent to the recipients this year and probate has been closed.
