k-1 line 11b

[tlcjac]

Where do you put the documents on your 1040sr when it is for utility bills 

[Anonymous_]

Is this a K-1 (1041)? 

[Anonymous_]

Also, utilities for what? A personal residence? A rental property?

[tlcjac]

It is from a 1041 in which I received the schedule k1 which was received after I had filed our 2023 taxes. I am filing an amended 1040 return. It is a final estate return the only box filled in was 11 final year deductions. both A & B. The information for 11B after looking at the original spread sheet is for utilities,  Water, sewer, electricity,  garbage, insurance until estate was closed (approximately 3 months). Do I have to send documentation to IRS with receipts of this? 

[Anonymous_]

You would enter the figure on Line 11, with a B code, on the applicable line of Schedule A. 

Note. Section 67(g) suspends miscellaneous itemized deductions subject to the 2% floor for tax years 2018 through 2025. Therefore, miscellaneous itemized deductions are not deductible as excess deductions on termination. Consult your state taxing authority for information about deducting miscellaneous itemized deductions on your state tax return.

The upshot here is that the costs are probably not deductible for you.

[Anonymous_]

The figure on Line 11, A code, would be an adjustment to income and deductible. 

You do not need to send documentation to the IRS for this, however.