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Business & farm
"Should go on Beneficiaries 1040 Schedule A line 16"
At this point in time, the IRS is taking the position that excess deductions on the termination of estates are miscellaneous itemized deductions and not deductible.
See https://www.irs.gov/publications/p529#en_US_2018_publink10004383
‎June 4, 2019
10:50 PM