Generally, an administrative expense should be claimed on the decedent's estate tax return, because it is subject to a higher marginal tax bracket than is the estate's taxable income.

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This is because an administrative expense is deductible from the gross estate, which is subject to a higher marginal tax bracket than the estate's taxable income. Therefore, claiming the administrative expense on the estate tax return can result in a larger tax deduction and ultimately lower the estate's tax liability.

Generally, an Administrative Expense Should Be Claimed on the Decedent's