1041 Allowable deductions

[pastorrichard]

Our mom died two years ago. We put her stuff in storage and had to travel from OR to CA to finally pick up her final things. Is the trip and the expense for getting her final belongings tax deductible for 2022 or do we have to go back an amend the taxes in the year in which the estate was settled? Is this a deductible expense?

[Anonymous_]

If you read the relevant Regulation (see link below), expenses that would be incurred by a hypothetical individual are not deductible merely because the expenses are incurred by a trust or estate.

https://www.law.cornell.edu/cfr/text/26/1.67-4

Put another way, costs that are paid or incurred in connection with the administration of the estate or trust that would not have been incurred if the property were not held in such estate are deductible.