Have a Tax Question? Ask a Tax Expert
Thank you for giving me the opportunity to assist you. I will give the best answer that I can with the information provided.
Technically, this is possible, if the person is in the business or trade of being an executor or estate administrator.
If this is a one time performance, then the income would be reported on line 21 of the 1040, and expenses would be deducted on schedule A.
Reference, page 33, Pub 525: http://www.irs.gov/pub/irs-pdf/p525.pdf