Re death of Mother with living trust?

Thanks for your response. I am the only heir. Total estate falls beneath estate tax (under $1 Million). I have spent some of the money -- purchased a new house -- and expect that this amount is inherited, free of tax. Showing that amount as "income distribution" would make it taxable with the K-1 form, right? My distribution was part of the principle, not part of the "income". That's why this 1041 looks like it doesn't apply to my situation. Also, the 1041 seems good for only two years after decedent's death date. I was planning to keep it indefinitely but the high tax rate seems prohibitive with this approach. Any advice would be appreciated.