Funeral Expenses

[Christian]

A client believes funeral expenses paid by his mother's estate are deductible on her Form 1041. In checking this I got two conflicting reads. They are deductible on Form 706 but she needs no 706. Insofar as I know they have never been deductible on the Form 1041 or final 1040. 

[Gail in Virginia]

According to the instructions for Form 1041, funeral expenses are only deductible on form 706 - not on form 1041.  This is also what I have always been taught.  When I did a Google search, however, there were several articles stating that funeral expenses could be deducted on the 1041.  I don't think that is correct, but now I will have to do some more research to be sure. 

[Max W]

From IRS Pub 559-

Publication 559 - Survivors, Executors and Administrators - Income Tax Return of an Estate— Form 1041

Funeral and Medical Expenses. No deduction can be taken for funeral expenses or medical and dental expenses...

[Roberts]

They are only deducted on the 706 because the IRS assumes you'll want to pay for your own funeral expenses. If you prepaid it a year ago, that money would be out of the estate long before filing the form.

 

 

[Christian]

I got the same result Gail did hence my forum entry. I'm going with the IRS instructions for Form 1041 wich clearly state no deduction.