Are bequeaths that are directed by a decedents Will to charitable entities deductible as donations on Form I041? If yes, are there any other forms to include?

[RMClark55]

The decedent included cash bequeaths to churches and one 501C-3.  Are these deductible as Charitable Donations on form 1041? Any companion forms required?  Thanks

[Bsch4477]

Charitable deductions are subtracted from the gross estate before the estate tax rate is applied.

[dmertz · Accepted solution]

Under section 642(c), because the charitable contribution is made under the governing instrument (the will), the estate can take a charitable deduction on Schedule A (Form 1041).  For reporting requirements, see page 29 of the instructions for Form 1041:  https://www.irs.gov/pub/irs-pdf/i1041.pdf