From IRS K-1 1041 instructions for Box 11, Code B—Excess Deductions on Termination:
Non-Miscellaneous Itemized Deductions If this is the final return of the estate or trust, and there are excess deductions on termination that are non-miscellaneous itemized deductions reported to you as a beneficiary, you may deduct the excess deductions shown in box 11, code B, on the applicable line on Schedule A (Form 1040). The fiduciary will provide you with a statement of allowable deductions.
