“Cash” basis decedent - report expenses for

[TAXNJ]

Where to report expenses for “Cash” basis decedent

“Cash” basis Individual date of death 10/12

1- Personal R/E tax paid January 2013
2- Rental R/E tax paid January 2013

I say on Form 1041 (if 706 not required) and not Final 1040 because paid in following year of death of “Cash” basis decedent, generally only accrued medical expenses can be deducted on Final 1040

Any supported comments from IRS publications? (Reason asking is can only find info in Pub 559)

Thanks in advance

[Gary2]

You're correct, but why are you putting the word cash in quotes?

[TAXNJ]

Thanks for your response

Usually asked if taxpayer is cash or accrual basis more than once. Hopefully the quotes distinguishes.

[Burke]

I say on Form 1041 (if 706 not required) and not Final 1040 because paid in following year of death of “Cash” basis decedent, generally only accrued medical expenses can be deducted on Final 1040
Thanks in advance

It's not just because they were paid in 2013. It's because they were paid after the DOD. Even if they had been paid in December, they still go on the estate income tax return Form 1041. The TP's tax year ended with his date of death.