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Inherited IRA was moved to a trust and then to the beneficiaries. 1099-R shows Estate as recipient of IRA. How do I report the distribution to the beneficiaries?

Distribution of IRA assets to Trust and then distributions to beneficiaries both occurred in 2017.  Total distribution to beneficiaries in 2017 included bulk of Trust assets (inheritance) and all of IRA assets.

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Level 15

Inherited IRA was moved to a trust and then to the beneficiaries. 1099-R shows Estate as recipient of IRA. How do I report the distribution to the beneficiaries?

Why would an inherited IRA for the benefit of a trust be distributed to the decedent's estate?  It seems to make no sense that the decedent's estate would be the beneficiary of a trust.  The point of a trust is generally to keep assets out of the estate of the deceased.

Was the beneficiary of the IRA actually the estate of the deceased and not a trust?  Unless the decedent's estate was the beneficiary of the IRA, perhaps by default, it seems that there should have been no distribution made from the IRA to the estate.
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Level 15

Inherited IRA was moved to a trust and then to the beneficiaries. 1099-R shows Estate as recipient of IRA. How do I report the distribution to the beneficiaries?

If a distribution was actually made to the estate of the deceased, this income to the estate must be reported on and estate income tax return, Form 1041, and the distributions made to the estate beneficiaries reported on Schedules K-1 (Form 1041).