K1 form 1041 line 10 Estate tax deduction does that amount get posted as a passive loss carryover?

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"K1 form 1041 line 10 Estate tax deduction does that amount get posted as a passive loss carryover?"

No. Passive activity losses arise from passive activities, which include rental activities and trades/businesses in which you do not materially participate.

Further, excess (unused) itemized deductions (with a few exceptions, such as charitable contributions and investment interest) cannot be carried forward.