Estate Tax

Will says that executor of decedent's estate, at his discretion, can distribute any part of income to the sole beneficiary for his reasonable care, support, maintenance, education, or comfort. The executor distributed $45,000 to this beneficiary in 2018 per the terms of the will. May the executor in the following calendar year distribute money to the beneficiary to pay the taxes on the distribution, presumably per the terms of the will (care, support, maintenance, etc.)?

Yes I believe the payment that would fall under support . The language you quoted is typical for an estate and very broad .

Thank you.

But if it is from income and not principal would it not be taxable to the grandson?

Yes this is mentioned in Dave's original post (distribution to be used to pay income taxes )

HEMS language provides a great deal of flexibility and I have no problem with a distribution to pay income tax. There is a question of time here. And a question of purpose. You need a reason to keep an estate open and the requirement that distribution is only from income indicate pertinent information is missing.