Determining 1041 Estate Expenses Allowed

[CDA]

I am really confused with what deductions are allowed to be taken on a Form 1041 Estate Tax Return, where they go on the 1041 and how they should be reported on the K-1 form for the beneficiaries? The Estate is in Wisconsin (2 beneficiaries in Illinois and 1 in Wisconsin). 
There is no income only expenses for the 1041.

The expenses are:

Expenses Prior to Sale:

   Utilities

   Snow removal

   Final cost of healthcare

   Bank Fees

   Remaining funeral cost

   Repairs & Postage reimbursed to

        beneficiary

   Attorney Fees

After Close:

   Final Attorney Fee

Closing costs:

   Wisconsin Transfer Tax to Register of

         Deeds

    Final Water Bill to Beloit Water Utility

   Home Warranty to Universal Home l

           Protection

   Real Estate Commission-Listing Agent

   Real Estate Commission-Selling Agent

   Title-Gap Endorsement to Land Title &

          Closing Service LLC

    Title-Owner Title Insurance to Land

           Title & Closing Service LLC

   Title-Special Assessment Letter to

           Land Title & Closing Service LLC

   County Taxes

   Title-Adjustment for Owner's Premuim

[CDA]

Thanks for the quick response. I thought because the home of the deceased was sold  and/or 2 of the beneficiaries were from out-of-state that I had to file a 1041 even though there was no income. Home sale did not result in a gain or lose. Home was vacant from time of death to time of sale.

I will look at the information in link you included and also check out Wisconsin.

If unable to figure out for sure about deductions, I’ll contact one of the tax experts.

Thanks again.

[CDA]

The estate receive a 1099-S.

[CDA]

Thanks again. I will have to review my list and see what I can use.