Miscellaneous deductions for non-grantor trusts, estates

Beginning in 2018, individual taxpayers did NOT get deductions for miscellaneous itemized deductions on Schedule A of form 1040. The Tax Cuts and Jobs Act of Dec. 22, 2017 eliminated those deductions for individuals. However, Trusts that aren’t Grantor Trusts for an individual still living (known as Non Grantor Trusts-Trusts for after the grantor’s death) and Estates are allowed to deduct miscellaneous itemized deductions on form 1041, Income Tax Return of Estates and Trusts.