Attorney Fee Deduction

[mactoolsix]

Client has a large estate.
Wife died last year.
Community property state, all assets owned as community property passed to surviving spouse - no 1041.
Attorney fees for the 706 & tax planning already at $20K and growing.
There will be no estate tax (death of first spouse), so there is no benefit in deducting the attorney fees on the 706.
Surviving spouse will be filing MFJ.

I just read that these fees can only be deducted on the final 1040 (from mhaven.net).
Is that correct?
Would this years MFJ return be considered the "final return" for the deceased, thus attorney fees would then be deductible?

There will be a disclaimer trust - can those fees be taken on the disclaimer trust return, passed to surviving spouse via K1?

I'd hate to see the client spend that much on tax related issues and not be able to deduct it.

[taxea]

Unless there is a need for a 1041 the 1040 MFJ is the final return.
Be sure that the atty has detailed what portion of the fee is for
retention of income. The balance is not deductible.

[mactoolsix]

Unless there is a need for a 1041 the 1040 MFJ is the final return.

After thinking this over, that's what I had decided to do,
Thank you!

[mastertaxguy]

Attorney fees: maybe added to basis?

Unless there is a need for a 1041 the 1040 MFJ is the final return.
Be sure that the atty has detailed what portion of the fee is for
retention of income. The balance is not deductible.

Depending on all the facts, the excess attorney fees may be an adjustment to the basis of remaining property, if any. Worth a look.