A bill becomes law if signed by the President or if not signed within 10 days and Congress is in session. If Congress adjourns before the 10 days and the President has not signed the bill then it does not become law (Pocket Veto.)
Amounts paid. or reasonably expected to be paid during estate administration are deductible on Form 706; or, executor can elect to. claim some administration expenses on Form 1041 when paid. On Form 1041, expense is subject to 2% adjusted gross.
If the IRS requires the decedent's estate to file an estate tax return, the estate's representative may be able to include funeral expenses as a deduction. As of 2013, only estates with gross values over $5 million must file a federal estate tax return.ccording to Internal Revenue Service guidelines, funeral expenses are not deductible on any individual tax return, including the decedent's final return.