They probably "helped" with those expenses because the law in most states would make them liable to do so.  I see this occasionally, where people trying to avoid probate don't leave enough money available to the PR to fix up the house and pay mortgage and other expenses on it until it is sold.  My analysis is that the expenses were collected and paid by the executor/personal representative.  So they would be a Form 1041 deduction for the estate.  They might then flow through to the beneficiaries on a final K-1 -- although those beneficiaries might not be the same as the TOD beneficiaries.