Only the taxable amount gets reported on Form 1041 line 8 and only the taxable amount gets passed through to the beneficiaries on Schedule K-1 (Form 1041). Use Form 8606 for the estate or trust (whichever is the beneficiary of the IRA, you've variously indicated one or the other is the beneficiary) as you would for an individual and indicate the TIN of the estate on the form.
