from IRC code section 213 - medical, dental, etc expenses
(a)Allowance of deduction
There shall be allowed as a deduction the expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, his spouse,
(c)Special rule for decedents
(1)Treatment of expenses paid after death
For purposes of subsection (a), expenses for the medical care of the taxpayer which are paid out of his estate during the 1-year period beginning with the day after the date of his death shall be treated as paid by the taxpayer at the time incurred. (not the date paid)
(2)LimitationParagraph (1) shall not apply if the amount paid is allowable under section 2053 as a deduction in computing the taxable estate of the decedent, but this paragraph shall not apply if (within the time and in the manner and form prescribed by the Secretary) there is filed—
(A)a statement that such amount has not been allowed as a deduction under section 2053, and
(B)a waiver of the right to have such amount allowed at any time as a deduction under section 2053.
in other words the choice is a deduction on the deceased tax return or on the deceased estate return. but if deducted o the 1040 those statements must be included. which would require paper filing.
