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That would be true if a beneficiary (non trustee or executor) on her own accord (but not necessarily a Honda Accord) decided to travel across several states to wash the windows and polish the brass monkeys, with the idea her efforts will increase her share of the sell price. In that case then deduction would not be allowable per § 20.2053-1(b)(2)(ii)(B) since the following is not true "The nature of the claim or expense is not related to an expectation or claim of inheritance.".

"Legal and accounting fees, taxes, etc. are specifically allowed by the Code" Agree with you on that, for example legal fees are deductible per 20.2053-3(c). Then when you scroll down, to 20.2053-3(d)(2) the following is stated: "Expenses for selling property of the estate are deductible to the extent permitted by § 20.2053-1 if the sale is necessary in order to pay the decedent's debts, expenses of administration, or taxes, to preserve the estate, or to effect distribution". But keep in mind the instructions are not all inclusive. In this case, it appears the travel cost in an ordinary expense allowed under 20.2053-3(d)(2). I believe the answer here is also yes per 20.2053-3(d)(1) " Expenses necessarily incurred in preserving and distributing the estate, including the cost of storing or maintaining property of the estate." Cost of travel was for preserving and maintaining assets, so why not?

While one may feel bad for cutting clients. I guarantee these clients would not blink an eye if you quit due to health issues or death. Not trying to sound morbid. But case in point, my father spent 60+ years doing income taxes. And he always went out of his way to help others, even with non tax issues. Upon his death only a handful of his clients came to either the viewing or funeral. And he did well over 1,000 returns a year. So dont feel bad when trimming the fat, they could care less for you. Your just the tax guy or tax lady

Well, I'd already found the 3 online services that Catherine suggested and set up an account with the first one, Tax2Efile. I tried to fill in the company's data with the first one, and it appears that these providers may have the same limitation as our software, that a tax year filing with a start date in 2022 is not possible yet. I'm not going to waste any more time on this and will paper-file an extension and copy DE on it also.

Legal and accounting fees, taxes, etc. are specifically allowed by the Code and are fully deductible by the estate. It can reimburse whomever paid them and take the deduction. Travel is a little iffy. It is not listed among administrative expenses in the 1041 instructions. See the instructions for Line 15a, "other deductions," which states that costs that would normally be incurred by someone who owns a property are not deductible unless allowed under other sections of the Code (e.g., taxes). Sect 67 of the Code only allows "Deductions for costs paid or incurred in connection with the administration of the estate or trust which would not have been incurred if the property were not held in such estate or non-grantor trust." If someone owns vacant investment property and travels to check on it or prepare it for sale, travel is not deductible because there no longer are misc itemized deductions. (Different if it was rental property.) The beneficiary can be reimbursed, just as she would be if she paid for the funeral, but the estate can't deduct either cost. Does this estate have so much income that it needs the deduction?

There are two acceptable method that I am aware of; interim closing in regards to the deceased on date of death, and the proration method. The proration method is not allowed for extraordinary items such as the $500,000 loss you referred to. Therefore the allocation is made on date of ownership under either method. See reg 1.706-4 for details.

I think sometimes it’s our fault clients or people in general treat us bad, because we permit it. A couple of years I had a tenant that had every excuse to pay the monthly rent, the rent was paid late, but paid, this happened for a couple of years, until I had a talk with them. They had the nerve to get upset because I was no longer a nice person and threatened not to pay the rent, they were evicted in less than a month.

I have been gradually downsizing and raising my fees hasn't resulted in any clients leaving. Every year I send out letters telling selected clients that I won't be able to prepare their tax returns, or payroll or etc.