1041 deductible attorney fees

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?

@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.

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