U.S. · Tax forms
Form 1041 line 15a, other deductions.
The attached-schedule line, the “commonly or customarily incurred” test, and what the IRS says is out.
Line 15a (“Other deductions (attach schedule)”) takes all allowable deductions that are not deductible elsewhere on Form 1041, listed by type and amount on an attached statement. The main test is whether a cost would not have been incurred if the property were not held in the estate or trust.
Look up a cost
Result
Line 15a items from the 2025 instructions
| Cost | Meaning | What the IRS says |
|---|---|---|
| Costs allowable under section 67(e) | Deductible | Costs paid or incurred in administering the estate or trust that would not have been incurred if the property were not held in it |
| Estate taxes attributable to IRD | Deductible | Deductions listed in section 67(b), including estate taxes attributable to income in respect of a decedent under section 691(c) |
| Appraisal fees (date-of-death value, distributions, returns) | Deductible | Appraisals to determine FMV at death or the alternate valuation date, for distributions, or to prepare the returns |
| Appraisals for other purposes, such as insurance | Not deductible | Commonly or customarily incurred by individuals |
| Ownership costs | Not deductible | Examples include condominium fees, insurance premiums, maintenance and lawn services, and automobile registration and insurance |
| Investment advisory fees | Mostly not deductible | Only the incremental cost beyond what an individual investor would normally be charged is deductible |
| Bond premium | Deductible in some cases | For certain taxable bonds acquired before October 23, 1986 where amortization was elected; not for tax-exempt bonds |
| Casualty and theft losses | Deductible | Use Form 4684 to figure them |
| Amortization, depreciation, depletion not claimed elsewhere | Deductible | The estate’s or trust’s share not deductible on Schedule C, E or F, itemized on an attached sheet |
| Medical and funeral expenses | Not on Form 1041 | Funeral expenses are deductible only on Form 706; the decedent’s medical expenses may be on the decedent’s own return |
| Worthless bonds and nonbusiness bad debts | Not on line 15a | Report these on Form 8949 as applicable |
The attached schedule
The instructions say to attach your own statement listing by type and amount all allowable deductions that are not deductible elsewhere on Form 1041. Line 16 then adds lines 10 through 15b.
Bundled fees
If one fee, such as a fiduciary’s commission, attorney’s fee or accountant’s fee, covers both costs commonly incurred by individuals and other costs (beyond a de minimis amount), the bundled fee must be allocated and only the second kind is deductible. Any reasonable method may be used, with a stated exception for fees not computed on an hourly basis. Out-of-pocket expenses billed to the estate or trust are treated separately.
Beneficiary shares are not here
Do not report the beneficiary’s apportioned share of depreciation, depletion and amortization on line 15a. Itemize each beneficiary’s share on Schedule K-1 (Form 1041). Section 179D costs of energy efficient commercial business property also go on 15a with Form 7205.
Worked example
The Chen Estate (made up) paid $6,000 for appraisals needed to value assets at the date of death, $1,200 for an insurance appraisal, and $900 for lawn service on a house it holds. The date-of-death appraisals ($6,000) are listed on the attached schedule and go on line 15a. The insurance appraisal and the lawn service are costs an individual owner would commonly incur, so the instructions do not allow them. Line 15a shows $6,000. Names and figures are made up.
More line pages in this set
Related lines: Form 1041 Line 14, 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 15a?
All allowable deductions not deductible elsewhere on Form 1041, listed by type and amount on an attached schedule, including section 67(b) deductions and administration costs allowable under section 67(e).
What is the section 67(e) test?
A cost is allowable if it is paid or incurred in connection with administering the estate or trust and would not have been incurred if the property were not held in it. Costs commonly or customarily incurred by a hypothetical individual owner are not deductible.
Can an estate deduct funeral or medical expenses on Form 1041?
No. The instructions say not to deduct medical or funeral expenses on Form 1041. Funeral expenses are deductible only on Form 706.
Are investment advisory fees deductible?
Generally no, because an individual investor would incur them. Only the incremental cost of advice beyond what would normally be charged an individual investor is deductible.
What if I pay one bundled fee?
The fee must be allocated between costs individuals commonly incur (not deductible) and other costs (deductible), using a reasonable method, subject to the exceptions in the instructions.
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.