Deductions & credits

I believe you are referring to deductions in respect of a decedent (DRD), unless there was actually an estate tax return (Form 706) filed.

 

[with regard to this general issue see https://www.irs.gov/pub/irs-drop/n-18-61.pdf]

 

You will have to find a way (this might require Forms Mode) to get the entry of those (§67(e)) §1.67-4 expenses on Line 24z of Schedule 1.

 

 

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