Deductions & credits

I think you need an estate attorney or a tax attorney with estate experience.  An Elder Law firm might have both.  If the Will (or the state intestacy laws) say that (for example) the estate must be divided equally, then that is how it was divided.  If the proceeds were divided unequally, that might be viewed as gifts between the heirs AFTER the distribution of equal shares.  Since the shares might be taxable but gifts are not (and gifts are not deductible) this could really impact the tax situation of some of the heirs.  You need to be paying someone for expert advice, it might not be that much if you split the cost.