Final Estate return 1041 has interest, dividends and a current year net capital loss (not a carryover from prior years) resulting in negative Total Income. (How?) Will these items flow through to K-1? My understanding is that this loss should NOT(?) be included in DNI, but all final year income should be passed to the beneficiaries via K-1. I am confused as to where/how/if I report it on K-1 (box 1, 2a, and 4a as a negative amt?) if I don't include the Cap Loss in DNI ? DO I skip DNI calculation for the final 1041?