Can I deduct items that were donated from my mom's estate before the estate was closed?

[higgiml]

My mom passed in 2022.  Her estate closed in late 2023 at which time my brother and I inherited everything equally.  Prior to the estate closing, rather than selling some items, we donated them to charity.  I itemize, my brother does not.  I want to write off the donated items on my taxes and split any savings equally w/my brother.

Had we sold the items, the value would have gone back into the estate to be divided equally upon closing.  However, all we have is a receipt saying we donated along with the value.  He thinks the value should be written off our mom's final tax return and I think her tax liabilities ended on the day of her death so one of us should write it off.  Our question is - Given that the estate wasn't closed when we donated the items, who can/should write off the deduction?

[M-MTax · Accepted solution]

Doesn't matter that the estate wasn't closed b/c you and your brother inherited the items at the time your mom passed. But the problem is you need to know the FMV of the items at the time of the donation which might be hard to figure out.

[dmertz]

You are correct that a deduction does not go on your mother's final tax return because your mother did not make the charitable contribution.  It also can't be deducted on an estate income tax return because only charitable contributions specified in your mother's will are deductible on Form 1041.  The only way anyone gets a deduction would be if the items were distributed to an estate beneficiary, making the estate beneficiary the owner, and the estate beneficiary then makes the charitable contribution, in which case the beneficiary can claim a charitable contribution on their individual tax return.