For federal income tax purposes, the executor of the decedent’s estate can elect to treat medical expenses paid by the estate during the one-year period that begins on the day after the date of death as if those expenses were paid when incurred. This allows those expenses to be deducted on the decedent’s final Form 1040, even though they were not paid on the date of death.
Medical expenses were incurred prior to death of April 25. 2021 - Nursing Home- paid (receipt shown) by authorized representative. Preparing a 1041 final estate return-not 1040.