My question involves estate proceedings in the state of: New York. Hello, my brother passed away last October without a will and I was the closest next of kin and thus the sole beneficiary. I am also the appointed Administrator of the estate. There were 3 IRA's and a thrift saving plan totaling approx $40,000 that I liquidated and deposited into an estate account. My question is whether I am eligible to do a pass through of the proceeds on form 1041 and pay the tax on my own return. The IRA instructions say that mandatory distributions to beneficiaries are eligible for pass through but I can't find an explanation of what qualifies as "mandatory". I understand the tax rate on estates is quite high so I want to be able to take advantage of the lower personal rate.