It should, and it is allowed, BUT DON'T DO IT! It gets screwed up by the IRS.

Sorry, just ranting, but still waiting after THREE YEARS to get the refund. I amended to get the estate's refund back instead of passed through, so the client could use it to pay the tax on the income PASSED THROUGH TO THE TAXPAYER AND HIS LATE WIFE from their SON'S ESTATE.

But not getting any help from the IRS.