2019 is the initial return for a trust that made a 645 election, with its fiscal year ending 8/31/2020. 95% of CA DNI was distributed to 10 beneficiaries. Am I correct in distributing 95% of CA income tax withheld on Form 1099R even if the 1099R income is only about 45% of DNI? Should the distributed withheld tax be reported on Form 592 or 592-PTE? And the beneficiaries’ share of amount of tax distributed reported as “Other Credit” on the CA K-1s?