They are deductible. See page 2 of the instructions for Schedule K-1 (Form 1041) for a Beneficiary Filing Form 1040: <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/i1041sk1.pdf">https://www.irs.gov/pub/irs-pdf/i1041sk1.pdf</a>
