From the instructions for Form 1041 line 24e:
"Except for backup withholding (as explained below), withheld income tax can't be passed through to beneficiaries on either Schedule K-1 or Form 1041-T."
(Back-up withholding is withholding required by the IRS, generally as a result of a history of past underpayment of tax: <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/p1335.pdf">https://www.irs.gov/pub/irs-pdf/p1335.pdf</a>)
The estate would have to obtain a refund of excess withholding and distribute it to the beneficiaries.
