@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
