U.S. · Tax forms
Form 1041 line 14, attorney, accountant, and return preparer fees.
Which returns’ preparation costs are fully deductible and which are treated as personal.
Line 14 covers fees for preparing the fiduciary income tax return, the decedent’s final individual returns and all estate and GST tax returns, which are fully deductible. Fees for preparing other returns, including gift tax returns, are not.
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Result
Return preparation fees on line 14, 2025 instructions
| Return | Meaning | What the IRS says |
|---|---|---|
| Fiduciary income tax return (Form 1041) | Fully deductible | Expenses for preparation of fiduciary income tax returns are fully deductible |
| Decedent’s final individual income tax returns | Fully deductible | Expenses for preparing the decedent’s final individual returns are fully deductible |
| Estate tax returns | Fully deductible | All estate tax returns are included |
| GST tax returns | Fully deductible | All generation-skipping transfer tax returns are included |
| Gift tax returns | Not deductible | Considered costs commonly and customarily incurred by individuals |
| Other returns | Not deductible | Expenses for preparing all other tax returns are not deductible |
| Partly deductible fees | Section 67(e) allocation | The form says if only a portion is deductible under section 67(e), see instructions; bundled fees are allocated |
| Fiduciary fees | Line 12 | Fees paid to the fiduciary for administering the estate or trust go on line 12, not line 14 |
Lines 12, 14 and 15a
Fiduciary fees go on line 12. Return preparation fees for the listed returns go on line 14. Other administration costs allowable under section 67(e), such as date-of-death appraisal fees, go on line 15a with an attached schedule. If one fee covers both deductible and non-deductible work, it must be allocated.
Why gift tax returns are out
The instructions say gift tax returns and all other returns not listed are considered costs commonly and customarily incurred by individuals, so they are not deductible by the estate or trust. They point to Final Regulations TD 9918 and Regulations section 1.67-4.
Form 706 overlap
Fiduciary fees deducted on Form 706 cannot also be deducted on Form 1041.
Worked example
The Nguyen Estate (made up) pays an accountant $2,400: $1,500 to prepare Form 1041 and $900 to prepare the decedent’s final Form 1040. It also pays $700 for a gift tax return the decedent had left unfiled. Line 14 shows $2,400; the $700 is not deductible. Names and figures are made up.
More line pages in this set
Related lines: Form 1041 Line 15a, Form 1041 Line 11, Form 1041 Line 10.
Sources
- Instructions for Form 1041 and Schedules A, B, G, J, and K-1 (2025): the line-by-line instructions on this page. Page last reviewed or updated April 30, 2026. Read November 2, 2026.
- Form 1041 (2025), U.S. Income Tax Return for Estates and Trusts: the printed line wording and arithmetic on the form (Form 1041 (2025), created 10/28/25). Read November 2, 2026.
Tax year 2025 forms and instructions: Form 1041 (2025) and its 2025 instructions. Line numbers and labels were read from the IRS PDF and instructions on the date read and can change between tax years, so check them against the form for your year. Names in worked examples are made up.
Frequently asked questions
What goes on Form 1041 line 14?
Deductible attorney, accountant and return preparer fees: preparing fiduciary income tax returns, the decedent’s final individual returns, and estate and GST tax returns.
Are gift tax return preparation fees deductible?
No. The instructions treat gift tax return preparation as a cost commonly and customarily incurred by individuals.
What is the difference between lines 12, 14 and 15a?
Line 12 is fiduciary fees for administering the estate or trust, line 14 is return preparation and related professional fees as described, and line 15a is other allowable deductions on an attached schedule.
What if a fee is only partly deductible?
The form says to see the instructions when only a portion is deductible under section 67(e); a bundled fee must be allocated by a reasonable method.
Can fees be deducted on both Form 706 and Form 1041?
Fiduciary fees deducted on Form 706 cannot be deducted on Form 1041.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.