Estate Administration Expenses: Deducting Executor, Attorney, and CPA Fees on Form 1041 or Form 706
Estate administration expenses are not automatically Form 1041 deductions. Learn when executor, attorney, CPA, appraisal, property, and selling costs belong on Form 1041 or Form 706 and how the Section 642(g) waiver prevents double deductions.
Missed the Form 706 Portability Election? IRS Relief May Still Be Available
A missed Form 706 portability deadline does not always eliminate a deceased spouse's unused exclusion. Learn when Rev. Proc. 2022-32 provides five year relief and when a private letter ruling may still be available.