Updated October 18, 2026. Quick answer: Line 13 of Form 1041 is a carry-over of the charitable deduction figured on Schedule A. Line 14 is for attorney, accountant and return preparer fees. The charitable amount comes from Schedule A and the fees come from the invoices of the professionals who prepared the returns.
What lines 13 and 14 ask for
The form words line 13 as “Charitable deduction (from Schedule A, line 7)” and line 14 as “Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e)”. The deductions before them are on the deduction lines 10 to 12 page.
Line 13: the charitable deduction
Line 13 is not figured on page 1. It is the result of Schedule A. The form says of that schedule: “Don’t complete for a simple trust or a pooled income fund.”
The Schedule A instructions begin: “any part of the gross income of an estate or trust (other than a simple trust) that, under the terms of the will or governing instrument, is paid (or treated as paid) during the tax year for a charitable purpose specified in section 170(c) is allowed as a deduction to the estate or trust.” Also: “It isn’t necessary that the charitable organization be created or organized in the United States.”
The instructions also describe a timing choice: “The fiduciary of an estate or trust may elect to treat as paid during the tax year any amount of gross income received during that tax year or any prior tax year that was paid in the next tax year for a charitable purpose.” For background on charitable gifts from an estate, see charitable bequests.
Line 14: attorney, accountant and return preparer fees
“Expenses for preparation of fiduciary income tax returns, the decedent’s final individual income tax returns, and all estate and GST tax returns are fully deductible.”
The limit follows: “expenses for preparing all other tax returns, including gift tax returns, are considered costs commonly and customarily incurred by individuals and are not deductible.”
The form’s caption refers to section 67(e), and the instructions give that test for fees: “Fiduciary fees are allowable under section 67(e) if they are costs that are paid or incurred in connection with the administration of an estate or a nongrantor trust that would not have been incurred if the property were not held in such estate or trust.”
Where the number comes from
Line 13 comes from line 7 of Schedule A. Line 14 comes from the bills of the attorney, accountant or preparer, split between the returns the instructions say are deductible (the estate’s income tax return, the decedent’s final individual returns, and estate and GST returns) and any other returns, which are not.
Where it goes next
Both lines are added into line 16, which the form words as “Add lines 10 through 15b”. Line 18 then takes the income distribution deduction from Schedule B. The other deductions are on the lines 15a to 17 page.
Edition and line numbers
This page reads Form 1041 (2025) and the 2025 Instructions for Form 1041 and Schedules A, B, G, J, and K-1. Those are the current files irs.gov served on 2026-10-18, byte-identical to the archived copies. The form reads “For calendar year 2025 or fiscal year beginning” and the instructions carry the footer “Instructions for Form 1041 (2025)”. Check the year printed on your own Form 1041 and use the line numbers on that year’s form.
Common mistakes
- Entering a charitable amount without Schedule A. The form words line 13 as “Charitable deduction (from Schedule A, line 7)”.
- Deducting gift tax return preparation. The instructions say “expenses for preparing all other tax returns, including gift tax returns, are considered costs commonly and customarily incurred by individuals and are not deductible.”
- Deducting fees already used on Form 706. The instructions say “Fiduciary fees deducted on Form 706 can’t be deducted on Form 1041.”
Related: Form 1041, charitable bequests, Form 706, and charitable lead trusts.
Sources
- Instructions for Form 1041 and Schedules A, B, G, J, and K-1 (2025), U.S. Income Tax Return for Estates and Trusts: https://www.irs.gov/pub/irs-pdf/i1041.pdf
- Form 1041 (2025), U.S. Income Tax Return for Estates and Trusts: https://www.irs.gov/pub/irs-pdf/f1041.pdf
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.