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1. No the PA estate taxes paid are not deductible on the 1041.
2. Probate fees, newspaper advertisements, and expense of copies of death certificates are all expenses that are deductible on the estate tax return. Hopefully, whoever did the estate tax return either deducted these expenses or included an estimate covering these administration expenses as a deduction on the PA Estate Tax return.
The expenses you would claim on the 1041 would usually just be related to any income received or earned by the estate.
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