I'm filing a 1041 estate income tax form for tax year 2017. None of the assets were distributed to the beneficiaries in 2017. Do I need to file the beneficiaries K-1's?

"Do I need to file the beneficiaries K-1's?"

No. However, it is considered good practice to send K-1s the beneficiaries even if there are no figures on the forms since it makes them aware there is nothing they need to report (or at least alert them of that fact).

Would also like to ask whether the beneficiaries need to be shown on Form 1041 if no distributions were made?