22, 12:34 PM Realize Your Potential: H&R Block Excess administrative expenses passed through to and estate's beneficians in a final year Are a tax on the beneficiary's Form 1040. Are deductible on the beneficiary's Form 1040, Schedule 1. O Are not deductible by the beneficiary for 2021. O May be claimed as a nonrefundable tax credit on the beneficiary's Form 1040 Mark for follow up Question 9 of 30. Complete the sentence about the deductibility of state income taxes. A decodol on both Forms 706 and 1041 if: