HelenC12
Expert Alumni

Get your taxes done using TurboTax

An income tax deduction is allowed to the recipient for the estate tax paid on the income. The deduction for estate tax paid can only be claimed for the same tax year in which the income in respect of a decedent must be included in the recipient's income. Per IRS Pub 559, page 12.

  • Individuals can claim this deduction only as an itemized deduction on line 16, Other Itemized Deductions of Schedule A (Form 1040).

To enter your estate tax deduction not reported on a estate K-1:

  1. Log on to TurboTax.
  2. Select Federal from the left side navigation.
  3. Select Deductions & Credits on the top tab.
  4. Scroll down to Other Deductions and Credits, Show more and scroll down to Other Deductible Expenses, the Start/Revisit.
  5. Continue and on the Did you have any of these less common expenses? screen, select No.
  6. On the Tell us about your less common expenses screen, select Continue. Do not complete the screen.
  7. On the Did you have any of these other expenses? screen, you'll see Estate tax deduction not reported on an estate K-1. Select Yes.
  8. On the Tell us about your other expenses screen, enter an amount in Estate tax deduction not reported on an estate K-1.
  9. Continue with the onscreen interview until complete.
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