A decedent's interest and taxes are deductible on both Forms 706 and 1041 only if: O The decedent's will did not provide instructions. Either item is a deduction in respect of a decedent (DRD). The items were not allowable on the decedent's final return. O Both items were received after the decedent's death and were properly includable on their final return. A decedent's interest and taxes are deductible on both Forms 706 and 1041 only if: O The decedent's will did not provide instructions. Either item is a deduction in respect of a decedent (DRD). The items were not allowable on the decedent's final return. O Both items were received after the decedent's death and were properly includable on their final return