Burial or funeral expenses, including the cost of the cemetery lot, are not deductible as an itemized deduction on Schedule A (Form 1040) Itemized Deductions. They are, however, deductible on Schedule J of Form 706 United States Estate (and Generation-Skipping Transfer) Tax Return. See Instructions for Form 706 https://www.irs.gov/pub/irs-pdf/i706.pdf

For a complete list of nondeductible expenses, go to IRS Publication 529 Miscellaneous Deductions.

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