What expenses can I deduct for the decedent's personal residence on an Estates & Trusts return?

You can deduct all costs incurred to maintain the residence, such as utilities, insurance, repairs, etc.

In addition, you can deduct the decedent's personal expenses (phone bills, interest on credit cards, etc.), as they are usually considered a liability of the fiduciary and because the trust is responsible for the debts.

However, things like the principal on credit cards, medical costs, and funeral expenses are not deductible.