My client's final year deductions for box 11, code B, relate partially to real estate taxes and partially to miscellaneous deductions not subject to the 2% floor which would be fully deductible if the estate/trust was still active; hence, my understanding of the final regulations that you cite is that they will be fully deductible for my client.  A few days ago, I spoke with a ProSeries technical team member, and the best advice she could give me was to override Schedule A, Line 16 to report the deduction and disable error checking when e-filing.  However, if I do this and submit the return, it gets rejected.