topic Re: 1041 Other Deductions Allowed for a Trust in Business & farm

1041 Other Deductions Allowed for a Trust

budsara1 — Wed, 11 Feb 2026 10:35:58 GMT

1041 line 15a is "Other deductions (attach schedule). See instructions for deduction allowable under section 67(e)"

I am completing the 1041 for a trust. I'm having difficulty interpreting section 67(e) and would appreciate your help identifying what can be deducted on the trust tax return. My mother passed away last year. I am in charge of the estate and trust.

I paid funeral expenses (funeral home, church, flowers, pastor, musicians, and memorial celebration). Are these expenses deductible on line 15a?

I paid a fee to have the house appraised for value on date-of-death. Is that expense deductible here?

I paid estate tax in my state. In order to pay the tax, I sold stock that was in the trust. The brokerage charged commissions and fees on the sales of the stock. Are those commissions and fees deductible on line 15a?

Are there other common things that can be deducted in the management of a trust or estate?

This should be the first and final 1041 submitted for this trust.

Thanks for your help.

Re: 1041 Other Deductions Allowed for a Trust

Anonymous_ — Tue, 17 Dec 2024 05:16:30 GMT

Re: 1041 Other Deductions Allowed for a Trust

Anonymous_ — Tue, 17 Dec 2024 05:16:40 GMT

Re: 1041 Other Deductions Allowed for a Trust

budsara1 — Thu, 05 Sep 2024 17:06:24 GMT

Thanks for your response, tagteam.

I live in a state that imposes an "Estate Transfer Tax," which is separate from and in addition to the state income tax on the trust income. In order to pay that estate transfer tax, I sold stock that was in the trust. So, I was thinking the commissions and fees might be considered an administrative expense since the only reason the stock was sold was to pay the tax on the estate.

Appreciate your feedback.

Re: 1041 Other Deductions Allowed for a Trust

Anonymous_ — Tue, 17 Dec 2024 05:16:58 GMT

Re: 1041 Other Deductions Allowed for a Trust

Anonymous_ — Tue, 17 Dec 2024 05:17:11 GMT

Re: 1041 Other Deductions Allowed for a Trust

budsara1 — Thu, 05 Sep 2024 22:16:03 GMT

No, it was not a real estate transfer tax.

The state was Oregon. The form was OR-706 Oregon Estate Transfer Tax Return. The estate owed taxes, which the estate paid. As the fiduciary, I sold stock in the trust to pay that tax.

On another note, I paid property tax on her house that was also in the trust. Since I as an individual can deduct property tax, I assume the trust can also deduct property tax on line 15a.

Please let me know if you concur.

I paid a lawyer for estate administration fees. I assume that expense goes on line 14.

I paid a CPA to help with the completion of the OR-706. I assume that expense also goes on line 14.

What I don't know is if only a portion is deductible under section 67(e).

Re: 1041 Other Deductions Allowed for a Trust

Anonymous_ — Tue, 17 Dec 2024 05:17:22 GMT

Re: 1041 Other Deductions Allowed for a Trust

Anonymous_ — Tue, 17 Dec 2024 05:17:31 GMT