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​Yes, real estate taxes must now be added back on Form 741, Schedule M.  For additional items that are not deductible and must now be added back on Form 741, Schedule M, see the Form 741 instructions available on the DOR Fiduciary Tax webpage.

​No, fiduciary fees paid or incurred to the fiduciary for administering the estate or trust during the tax year do not need to be added back.  For additional items that are still allowable on the Form 741 Kentucky Fiduciary Income Tax Return, see the DOR Fiduciary Tax webpage.

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