Mother died in 2019 and we had a CPA complete and file her 2019 federal and state 1040 and 1041 on time in 2020. (Note: I am both the beneficiary and executor of the estate.) I paid, out of pocket, these CPA fees in March 2020. Can this CPA cost now be deducted on my personal 2020 returns, both federal and Oregon state? Or, since I am the beneficiary, is this CPA cost considered to have been paid from my inheritance?
