When all else fails read the instructions?

Box 11, Code B—Excess Deductions on
Termination—Non-Miscellaneous Itemized
Deductions
If this is the final return of the estate or trust, and there are
excess deductions on termination that are non-miscellaneous
itemized deductions reported to you as a beneficiary, you may
deduct the excess deductions shown in box 11, code B, on the
applicable line of Schedule A (Form 1040). The fiduciary will
provide you with a statement of allowable deductions. See Final
Regulations - TD9918 for examples of allowable excess
deductions on termination of an estate or trust. A beneficiary
who doesn’t have enough income in the tax year to absorb the
entire deduction can’t carry the balance to any succeeding year.
Note. Section 67(g) suspends miscellaneous itemized
deductions subject to the 2% floor for tax years 2018 through
2025. Therefore, miscellaneous itemized deductions are not
deductible as excess deductions on termination. Consult your
state taxing authority for information about deducting
miscellaneous itemized deductions on your state tax return.

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