As executor, I paid out partial distributions of inheritance to heirs in 2015. The deceased died in July 2015. I have not filed the final 1041, as the estate is still open. Do I need to provide the heirs with a K1 for 2015 so they can claim it on their 2015 tax return? Or, should I just include their 2015 partial distributions along with the rest of their inheritance that will be distributed in 2016 after I close the estate and file the final 1041 later this year?
