Estate Income Tax (1041) Schedule K-1 Forms

I am the executor of an Estate and will need to file a Form 1041 for 2022.   The estate will have a small income of about $3000 after deductions.   Am I required to file Schedule K-1 for the beneficiaries if assets from the estate are distributed in 2022?   Nothing has been distributed yet, and I am wondering if there would be any benefit in delaying distributions until next year.  I would prefer having the Estate pay the taxes due rather than the beneficiaries.