trust other deductions

[Mark from Ohio]

Taxpayer is deceased. Her personal residence was in a living trust now an irrevocable trust. The trustee plans on selling house. Are the expenses as such as utilities, lawn care, insurance etc be considered other deductions on 1041 or are they personal expenses not deductible. No one is residing in home.

[New York Enrolled Agent]

Taxpayer is deceased. Her personal residence was in a living trust now an irrevocable trust. The trustee plans on selling house. Are the expenses as such as utilities, lawn care, insurance etc be considered other deductions on 1041 or are they personal expenses not deductible. No one is residing in home.

Personal

Look at the 1041 instructions, line 15a, "ownership costs"