Irrevocable Trust Deductions

[FrankC2]

I am the fiduciary of an irrevocable trust. There were attorney fees incurred in 2023 to defend the trust and its beneficiaries. Are these fees deductible?

[Anonymous_]

Yes, deductible with the assumption that the fees were paid by the trust and incurred in relation to the trust.

See https://www.govinfo.gov/content/pkg/FR-2020-10-19/pdf/2020-21162.pdf