Trust 1099-R Federal Income Tax Withheld

My mother passed last year and I'm trying to create a 1041 for her Estate's investment proceeds and related K-1.   The 1099R has Proceeds and Federal Income Tax Withheld.  Is it acceptable to the IRS to pass the Tax Withheld directly to the K1 on Line 13?  I have read conflicting opinions.  Thank you!