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Are non-cash contributions deductible on an estate income tax return?

salsteve1
Level 1
 
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4 Comments 4
sjrcpa
Level 15

Does the will specifically provide for the donation?

The more I know, the more I don't know.
salsteve1
Level 1

No.

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sjrcpa
Level 15

Then no deduction on the 1041.

The more I know, the more I don't know.
taxed2max
Level 3

if the non-cash items are left to beneficiaries, why not have them take the deductions on their personal returns?