Excess deductions on termination of a trust

[11Buster]

Under the TCJA, are these pass-through deductions still allowed on schedule A?

[abctax55]

There was just a recent clarification on this issue.  I read about it over the weekend; not sure I can find the link right now...

The " excess deductions" have to be identified, and if they would have been other than Sch A misc (as in not deductible due to TCJA...) they are deductible.  

Which means some amended returns may need to be done.

[abctax55]

https://www.currentfederaltaxdevelopments.com/blog/2020/5/8/proposed-regulations-upon-which-taxpayer...

[11Buster]

Thanks! Yes, I googled and had found the same link/article.