You can deduct the federal estate tax attributable to income in respect of a decedent that you as a beneficiary include in your gross income. Income in respect of the decedent is gross income that the decedent would have received had death not occurred and that was not properly includible in the decedent’s final income tax return. For information about calculating the amount of this deduction, see Itemized deductions and review the 2017 IRS Publication 559, Survivors, Executors, and Administrators .

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