Business & farm

" Where do I enter those expenses?"

None of those expenses are deductible on a 1041 as they are either considered personal expenses of the beneficiary or medical expenses. 

See https://www.irs.gov/instructions/i1041#idm139674712270288

The beneficiary, however, may be able to deduct some of the expenses, if medically related, on his/her personal income tax return.

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