Under what circumstances are property taxes and certain other expenses owed at death deductible on Form 706 or Form 10412 The amounts due were paid by the decedent prior to death but the payments were not received until after the decedent had X passed away The amounts owed were also simultaneously deducted on the decedent's final return. The amounts owed were paid by the estate, but could have been deducted on the decedent's return if they had been paid prior to The decedent's will did not provide instructions. death