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Returning Member
posted Jan 2, 2024 2:03:34 PM

Irrevocable Trust Deductions

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?

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1 Replies
Level 15
Jan 2, 2024 3:56:57 PM

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