Tax deductions on deceased estate income tax

mgokma#n

I'm doing a deceased person's estate income tax form 1041 and corresponding state.
This person's personal income tax (federal and state) was paid from the bank account which belongs to the estate of the deceased.
Can this amount be deductible on the estate income tax as an estate administration expense or under some other deduction?

KristineS

Hi MarkG,

If I understand correctly, the dependent's personal return tax return showed a balance due to the IRS and/or state after preparation, and that was paid out from a bank account which also belonged to the deceased?

If that's correct, there's nothing to be claimed on an estate tax return for this. It was a bill (to the IRS or state) and got paid, like a light bill or credit card bill that was outstanding and due. It's not an expense, administrative or otherwise.

If that's not a correct understanding, let us know. We may be somewhat limited in scope to answer more fully and this may be a legal question.