If the estate was the beneficiary of the IRA, a taxable distribution paid to the estate and passed through to estate beneficiaries would be reported in box 5 of the Schedules K-1, Other portfolio and nonbusiness income. If the estate was not the beneficiary, nothing should have been paid from the IRA to the estate and there would be nothing about the IRA distribution to report on a Schedule K-1.
The amount reported with code E in box 14 does not double the reporting of the income. It simply indicates that the amount of the income that is to be treated as investment income for the purpose of Net Investment Income Tax on Form 8960.
