Pub 529 and Pub 17

Excess Deductions of an Estate 

   If the total deductions in the estate's last tax year are more than the estate's gross
   income for that year, the beneficiaries succeeding to the estate's property can claim
   such excess as a miscellaneous deduction. Do not include deductions for personal
   exemption and charitable contributions when figuring the total deductions. The
   beneficiaries can claim the deduction only for the tax year in which or with which
   the estate terminates, whether the year of termination is a normal year or a short tax
   year.