You are talking about a deduction for Income in Respect of a Decedent. Report this as a miscellaneous deduction not subject to the 2% limit under Deductions & Credits -> Other Deductions and Credits -> Other Deductible Expenses. Answer No to Generation Skipping taxes and Less Common Expenses (unless you have either of these for other reasons). On the Any Other Deductions page, answer Yes. Enter the amount in the Estate Tax Deduction box.