@saviorconnection , if the distributed amount is purely from the estate as originally constituted ( at the death of the decedent ) then  NO 1099 is required. However, if the Estate had income from those  original assets  ( not from sale / exchange thereof ), then those gains/incomes  are taxed either at the Estate level ( generally true) or can be passed on to the beneficiaries  ( like a pass through ) -- in such a case a K-1  is more appropriate  but even 1099 - MISC may be used  ( not 1099-NEC though )  .   There are other ands / ifs and buts --- we need more details as to what type of assets are you talking about

Thanks for your response.  Half the beneficiaries received a combination of cash, vehicle & personal assets; the other half received real estate and much smaller amount of cash.   Does this help?  

PS... the estate had no income.  Just the original assets that were distributed.

@saviorconnection , no 1099s needed because there were no earnings distributed.  However, if the Estate was registered with the IRS, you have file a return ( Using TurboTax Business ) as a final return showing all the assets and distributions thereof.  If you did not register ( i.e. get an EIN  ) for the  estate/trust, then there is nothing to report.

Hope this helps

pk