Thanks, 

Yes I agree, but how do you note/report on the 1041 that the tax on the delta from the 1099 v. Reported on 1041 was paid on the decedent last 1040 via 454a election.  Without such notification how is the IRS able to make the determination that is what is being claimed on the 1041 and not an under reported interest income?

Other deductions are Fiduciary / Administrator fees and Probate Attorney fees and real property taxes.

thanks