As executor do I have to file 1099's to the beneficiaries for distributions they received from the estate?

@saviorconnection , if the distributed amount is purely from the estate as originally constituted ( at the death of the decedent ) then  NO 1099 is required. However, if the Estate had income from those  original assets  ( not from sale / exchange thereof ), then those gains/incomes  are taxed either at the Estate level ( generally true) or can be passed on to the beneficiaries  ( like a pass through ) -- in such a case a K-1  is more appropriate  but even 1099 - MISC may be used  ( not 1099-NEC though )  .   There are other ands / ifs and buts --- we need more details as to what type of assets are you talking about