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IRS.gov Website

Frequently Asked Tax Questions

Other - MISC Estate & Abusive Tax Avoidance Transactions

  1. How can I recognize an abusive tax avoidance transaction?
  2. How do I deduct the administration expenses of my father's estate?

Rev. date: 08/03/2017

How can I recognize an abusive tax avoidance transaction?

Taxpayers can minimize their tax liability through legitimate investment, but they cannot invest in abusive tax avoidance transactions to minimize or eliminate their tax liability. An abusive tax avoidance transaction:
Investigate your investment to discover if it is an abusive tax avoidance transaction. Current information on our website covering abusive tax avoidance transactions includes:

Rev. date: 08/03/2017

How do I deduct the administration expenses of my father's estate?

You can deduct the expenses incurred by an estate for its administration either as an expense against the estate tax or the annual income tax against the estate.
In general, administration expenses deductible in figuring the estate tax include: