Excess contributions from a trust or estate can no longer be included in Line 16 of Schedule A (Form 1040) Itemized Deductions.

Per IRS Instructions for Schedule A (Form 1040), page A-12:

Other Itemized Deductions

List the type and amount of each expense from the following list next to line 16 and enter the total of these expenses on line 16. If you are filing a paper return and you can't fit all your expenses on the dotted lines next to line 16, attach a statement instead showing the type and amount of each expense.

CAUTION! Only the expenses listed next can be deducted on line 16. For more information about each of these expenses, see Pub. 529.

• Gambling losses (gambling losses include, but aren't limited to, the cost of non-winning bingo, lottery, and raffle tickets), but only to the extent of gambling winnings reported on Schedule 1 (Form 1040), line 8.
• Casualty and theft losses of income-producing property from Form 4684, lines 32 and 38b, or Form 4797, line 18a.
• Federal estate tax on income in respect of a decedent.
• A deduction for amortizable bond premium (for example, a deduction allowed for a bond premium carryforward or a deduction for amortizable bond premium on bonds acquired before October 23, 1986).
• An ordinary loss attributable to a contingent payment debt instrument or an inflation-indexed debt instrument (for example, a Treasury Inflation-Protected Security).
• Deduction for repayment of amounts under a claim of right if over $3,000. See Pub. 525 for details.
• Certain unrecovered investment in a pension.
• Impairment-related work expenses of a disabled person.

Per IRS Publication 529, Miscellaneous Deductions, page 3:

Expenses You Can’t Deduct

In addition to the expenses that are no longer deductible as a miscellaneous itemized deduction, there are expenses that are traditionally nondeductible under the Internal Revenue Code. Both categories of deduction are discussed next.

Miscellaneous Deductions Subject to the 2% AGI Limit

Unless you qualify for an exception, discussed later, you generally can't deduct the following expenses, even if you fall into one of the qualified categories of employment listed earlier.

• Appraisal fees for a casualty loss or charitable contribution.
• Casualty and theft losses from property used in performing services as an employee.
• Clerical help and office rent in caring for investments.
• Credit or debit card convenience fees.
• Depreciation on home computers used for investments.
• Excess deductions (including administrative expenses) allowed a beneficiary on termination of an estate or trust.
• Fees to collect interest and dividends.
• Hobby expenses, but generally not more than hobby income.
• Indirect miscellaneous deductions from pass-through entities.
• Investment fees and expenses.
• Legal fees related to producing or collecting taxable income or getting tax advice.
• Loss on deposits in an insolvent or bankrupt financial institution.
• Loss on traditional IRAs or Roth IRAs, when all amounts have been distributed to you.
• Repayments of income.
• Repayments of social security benefits.
• Safe deposit box rental, except for storing jewelry and other personal effects.
• Service charges on dividend reinvestment plans.
• Tax advice fees.
• Trustee's fees for your IRA, if separately billed and paid.

Excess Deductions of an Estate

Appraisal fees you pay to figure a casualty loss or the fair market value of donated property are miscellaneous itemized deductions and can no longer be deducted.

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