Well that does conflict but they did request comments on that and the relatively new i1041sk1 (Feb 5, 2019), seems pretty clear on what they decided wrt Excess deductions. I'm going to take the deduction when I file. It's pretty significant in my case. Maybe I'll do it by selecting one of the acceptable deductions for line 16 and if the IRS questions me, I'll clarify it later (or I'll just file by mail).
