My father passed away in 2022. He had a revocable living trust with real estate and financial assets. I am the successor trustee as well as sole living beneficiary. I went to a lawyer who helped with the Administration of his trust and I paid the associated fee for his services. The financial assets were immediately disbursed out of the trust and the rental real estate properties were transferred to me a couple months later. Taking into account the income was less than $600, a 1041 return is not required. Is the lawyer fee I paid to administer the trust which included transferring ownership of properties to myself deductible anywhere on my tax return? My tax return will include rental income for one of the properties, but the other property was not rented in 2022 and will be sold in 2023.
