Allocating tax withheld to beneficiary

[jasdlm]

Client's deceased husband was a lottery winner. The benefiary of the lottery annuity is his trust, of which client is 100% beneficiary. Their is mandatory withholding on the lottery winnings. Because the client withdraws all of the money as soon as it arrives in the trust, there is no tax due on the trust, but the client owes substantial tax. I thought that I could assign the withholding amount to the beneficiary using a 1041-T, but now it seems that I can only do this for estimated payments.

Does anyone know if I can assign the withholding to the beneficiary, and if so, how?

Thanks so much.