@GLB wrote:
Where are these costs entered into the trust tax return?
The costs, if an election is made to capitalize, are not entered into the trust income tax return (Form 1041).
Rather, an election is made by attaching a statement to the return and, thus, any such costs are added to the basis of the property.
See https://www.law.cornell.edu/cfr/text/26/1.266-1
