USA IRR Trust distributions to deceased beneficiary

[dmca]

One of three beneficiaries of a complex trust died in 2016 and their final tax forms were filed.
In 2017 there were expenses/distributions related to the deceased beneficiary (paid state and irs taxes).
How should these expenses be handled by the trust since final returns were already filed for the beneficiary in 2016? Would they just be expensed by the trust, or somehow reported on a form related to the deceased?

 

[Drmdcpa]

It can go either way. If a k-1 is issued, it belongs to the estate of the now deceased beneficiary.

The k-1 may actually need to be split between the decedent and the estate depending on whether the transactions happened pre or post death.