My brother died in 2019 and I am completing his final return. One of his brokerage accounts (non-retirement) was TOD to a qualified charitable organization. Can the value of the account on the date of death (or even the cost basis for that matter) be used as an itemized deduction on my brother's final individual tax return to reduce the amount of tax due?
(My brother left no Will, and no estate was created since all of his assets were TOD or POD accounts)
