Thanks-so any cost incurred prior to death has to be either included in the final year return(if deductible) or in the estate tax return, if that applies. The estate income tax only applies to costs or income incurred by the estate, like administration or legal costs, and income prior to distribution. Is that right?
expenses incurred prior to death and paid after would be deductible only on the estate income tax return if they're deductible. they are referred to in tax literature as expenses in respect of a decedent. income earned prior to death but paid after such as unpaid wages, dividends declared, interest income accrued, unpaid rental income, etc. would be reported on the estate income tax return if taxable. they are referred to as income in respect of a descendant
there are exceptions to the above but certain rules must be followed. read the instructions to Form 1041 start with page 19. they should give you guidance on what can and can't be reported on the 1041. then if you have further questions post back in this thread.
https://www.irs.gov/pub/irs-pdf/i1041.pdf
