1041 deductible attorney fees

[Anonymous_]

What do you mean by "accrued on the final form..."? 

Are you asking whether the fees can be deducted on the final return before they are paid? 

[DaveF1006]

@Jeromeallenkellner Yes, according to IRS publication 559, accrued expenses  are allowable as a deduction for estate tax purposes as claims against the estate and also are allowable as deductions in respect of a decedent for income tax purposes (form 1041). Although it doesn't mention professional fees specifically, it is a accrued business expense that is deductible. 

This is all found in the section of the publication that is titled, Income Tax Return of an Estate— Form 1041.

[Anonymous_]

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@DaveF1006 wrote:

This is all found in the section of the publication that is titled, Income Tax Return of an Estate— Form 1041.

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How do you know this is an estate?