January 17, 2019

See generally IRC Sec. 642(g) and Reg. 1.642(g)-1 and IRC 2053 and 2054; Rev. Rul. 70-361

Although I haven't yet apportioned, I believe you may, as long as no deduction is duplicated  - just file the appropriate waivers.

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26 CFR 1.642(g)-2—looks like you can split the deductions however you want.

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I am handling an estate for which I must file a federal 706 estate tax return. I know I cannot “double-dip” and deduct attorney fees on both the federal 706 and the 1041. But can I apportion this deduction as between the two returns? Or is this an all-or-nothing deduction, where I must deduct all of the attorney fees on one return or the other? I haven’t been able to find a definitive answer.

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