No, it was not a real estate transfer tax.
The state was Oregon. The form was OR-706 Oregon Estate Transfer Tax Return. The estate owed taxes, which the estate paid. As the fiduciary, I sold stock in the trust to pay that tax.
On another note, I paid property tax on her house that was also in the trust. Since I as an individual can deduct property tax, I assume the trust can also deduct property tax on line 15a.
Please let me know if you concur.
I paid a lawyer for estate administration fees. I assume that expense goes on line 14.
I paid a CPA to help with the completion of the OR-706. I assume that expense also goes on line 14.
What I don't know is if only a portion is deductible under section 67(e).
