Yes, if the reason for the fees is because it is being held in the estate or trust. See this excerpt from the Form 1041 instructions for line 15a, Other Deductions.
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Other costs paid or incurred by estates and non-grantor trusts.
Under section 67(e), deductions are allowable for costs which are paid or incurred by an estate or non-grantor trust in connection with the administration of the estate or trust and would not have been incurred if the property were not held in such trust or estate.
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In determining whether a cost is deductible by an estate or non-grantor trust it must be determined whether the cost would be “commonly or customarily” incurred by a hypothetical individual owning the same property. If the cost would be deductible by a hypothetical individual, it is not deductible by the estate or non-grantor trust.
It is the type of product or service rendered to the estate or non-grantor trust in exchange for the cost, rather than the description of the cost of that product or service that is determinative.
Costs that are incurred commonly or customarily by individuals include costs incurred in defense of a claim against the estate, the decedent, or the non-grantor trust that are unrelated to the existence, validity, or administration of the estate or trust. These amounts are not allowable deductions.
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