Mom's estate (NJ) is using proceeds from annuity liquidation to pay estate expenses. Should the estate or the beneficiaries pay the taxes on the the annuity proceeds?

@qabarbie whose tax number (estate or beneficiairies) was assigned to the annuity payment.  What I am asking is who the Insurance Company made the payment to legally.  

Thanks for asking that!   The contract owner, annuitant and beneficiary on the annuity contract is Mom.  

Ok ... so the estate was issued the annuity payment and it will be the estate's EIN on the tax reporting form that will be issued next January and will need to be reported on the estate's tax return.   Now how or if the estate will pass thru the tax liability to the beneficiaries is something the trustee will have to decide depending on the local estate laws ... seek local professional assistance if needed. 

Thank you, that's what we're going to do.