Form 1041 Instructions, Pages 24-25

Line 12—Fiduciary Fees
Enter the deductible fees paid or
incurred to the fiduciary for
administering the estate or trust during
the tax year.
Fiduciary expenses include probate
court fees and costs, fiduciary bond
premiums, legal publication costs of
notices to creditors or heirs, the cost of
certified copies of the decedent's death
certificate, and costs related to fiduciary
accounts.
Note. Fiduciary fees are allowable
under section 67(e) if they are costs that
are paid or incurred in connection with
the administration of an estate or a
non-grantor trust that would not have
been incurred if the property were not
held in such estate or trust. See Notice
2018-61 and Regulations section 1.67-4
available at IRS.gov/irb/ 2014-22_IRB/
ar05.html, amended at IRS.gov/irb/
2014–32_IRB/ar06.html for more
information.
Line 14—Attorney, Accountant,
and Return Preparer Fees
Expenses for preparation of fiduciary
income tax returns, the decedent's final
individual income tax returns, and all
estate and generation-skipping transfer
tax returns, are fully deductible.
However, expenses for preparing all
other tax returns, including gift tax
returns, are considered costs commonly
and customarily incurred by individuals
and are not deductible. For more
information, see Notice 2018-61 and
Regulations section 1.67-4.

Also, 22 pages of proposed Treasury Regulations were released this week that say the same thing.

https://s3.amazonaws.com/public-inspection.federalregister.gov/2020-09801.pdf