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Yes, these are final year deductions and you can claim them on line 23 of your Schedule A. Since the assets/income have all been distributed out of the trust/estate, the excess deductions that could not be deducted by the trust/estate is being assigned the the beneficiaries.
Excess deductions on termination occur only during the last tax year of the trust or estate when the total deductions (excluding the charitable deduction and exemption) are more than the gross income during that tax year.
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