You’ve been very helpful but I might not have been clear on another part of my questions. After my mom passed away due to COVID her family was not allowed into her apartment to clean out her apartment. We had to pay a contractor authorized by the facility to do that. We instructed him as to what belongings should be taken to charities and what items should be sent to family members. The expenses to do all of the clean out and distribution work was around $8,000.There was also a casualty loss of jewelry that is allowed since Florida was declared a national disaster zone due to COVID.
My mom had a Revocable Trust that describes how all of her assets were to be distributed. The trust also had income from an annuity payment.
My question is does the experience of cleaning up and distribution of belongings quality as a deductible “other expense “ on form 1041 that would offset some of the annuity ordinary income?
