Can I deduct attorney fees I used the estate account for, to obtain authorization from OFAC to send money to the beneficiaries who live in a sanctioned country?

[farsheedh-yahoo-]

This attorney fee is unrelated to probate attorney fees which were deducted last year.

[AmyC]

Legal fees are a necessary part of every estate. The size an scope determine what is needed.  The fees need to be reasonable for what is required. From Government Regulations for an estate:

(c) Attorney's fees—(1) Attorney's fees are deductible to the extent permitted by § 20.2053-1 and this section. Further, the amount of the fees claimed as a deduction may not exceed a reasonable remuneration for the services rendered, taking into account the size and character of the estate, the law and practice in the jurisdiction in which the estate is being administered, and the skill and expertise of the attorneys.