estimated estate admin costs

I am having trouble finding guidance: Assets in the Survivor's Trust and Marital Trust were included in the estate tax return. Assets in the Family were not, of course. Estate tax return included an estimated additional deduction of $20k for legal fees, estimated required to settle the estate. Both Survivor's Trust and Marital Trust incurred legal fees in excess of $20k. May I choose which trust's deduction is reduced?

Thanks.

This this start as an A B trust? Did the first decedent's trust become the family trust and the survivor trust and marital trust the surviving spouse's trust? Do you have all trust documents? Do you have a copy of the IRS publication of instructions for preparing a trust return? This will tell you what expenses you can put where.

Taxea, of course I have all of that stuff. The estate tax return has long been filed. It included estimated costs, as allowed. Admin costs deducted on the 706 cannot be deducted again on the 1041, and I am unsure about how much flexibility I have in determining which 1041 bears the reduction of its deduction.

Was the original allocation to the B trust reduced by the $20K of legal fees?

This is the estate for the second to die. Marital and Bypass were funded at the death of the first.

Ah! Missed that. I guess it must matter. Right?

Well, you wouldn't deduct the appraisal fees for the Survivor's Trust property on the Marital Trust tax return. The same is true for these legal fees. There just is no clear line that divides these costs. You should allocate based on something reasonable.

Also, was there a reason the costs came in higher than estimated? Did one of these trusts create additional work after things appeared to be wrapped up?

Thanks for the response. I figured it out. Sometimes I can't visualize what I need to do, and all I need to do is take the first step of beginning to summarize data in Excel. Yes, each cost is allocated based upon something reasonable.

As for things being wrapped up....I am preparing the 1041s for 3 trusts of which I was named trustee. I have seen this process many times from the perspective of the CPA, but that is just not the same as being in it like I am now. The process has been so complicated, so much work, and there is more to do. We still haven't done distributions, and because of the terms of the trusts, that is going to be complicated too. So actual costs exceed estimated costs.

Why were the legal fees deducted on the 706? Was there estate tax paid?

Will these add'l expenses help on the 706? Can that be amended?