"It doesn't seem to be included on schedule A when I chose itemize deductions over standard deduction either."
At this point in time, the IRS is not allowing any miscellaneous itemized deductions other than those listed in the instructions for Schedule A, which do not include excess deductions on termination of a trust or estate (from Line 11A of Schedule K-1).
The list of deductible expenses is here --> https://www.irs.gov/instructions/i1040sca#idm140545382987696
Also see this post: https://ttlc.intuit.com/questions/4687887
