Distribution of income of final tax return for a complex trust

[darlenek1]

I am the trustee for my deceased parent's irrevocable trust.   I am filing the final 1041 tax return.   There are only two beneficiaries listed on this trust, myself and my brother.  All income was distributed equally between the two of us last year (50% each).  What is the correct way for me to enter the amount of money in tier 1 (required amount) and tier 2 (other amount).  Should I list the total amount distributed in tier 1 and put zero in tier 2.  

I would greatly appreciate any advice.  

[RobertB4444]

You should just list all of the distributions in tier one and forget the rest.

@darlenek1