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How does the beneficiary report the excess deductions from the termination of the estate or trust?

How does the beneficiary report the excess deductions from the termination of the estate or trust?

Excess deductions available upon termination of an estate or trust may be passed on to the beneficiaries. They are reported on U.S. Form 1040, Schedule A, and do not reduce federal adjusted gross income (AGI). Itemized deductions are not an allowable subtraction on the MI-1040.