Claiming Deductions on a Decedent's Taxes
Neither the standard deduction nor exemptions claimed on the decedent's final return are prorated according to the time the decedent was alive during the year. Both the full standard deduction and exemptions may be claimed.
Expenses for which the decedent was liable, but that hadn't been paid are deductible by the decedent's estate or by the decedent's beneficiary at the time the expenses are paid. For example, real estate tax on the decedent's home is deductible by the estate (if the property went into the estate) or by the person who inherited the home.