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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.
March 25, 2022
11:18 AM