trust pay the federal and state taxes instead of the beneficiary's

You need to expand on your message and provide more details.

Are you using TurboTax Business to prepare a Form 1041 for a trust?

@tagteam 

When a trust pays the state inheritance tax, can it deduct it in the 1041?

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@wlee1120 wrote:

When a trust pays the state inheritance tax, can it deduct it in the 1041?

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No. See https://www.irs.gov/instructions/i1041#idm140366309694976