I am the Trustee of my late father’s Trust. If the Trust was the beneficiary of an Inherited IRA and received a 1099-R for a $105,000 distribution and $35,000 each was distributed to 3 Beneficiaries via a K-1 can expenses such as Funeral costs for my late father, accountant fees, lawyer fees, and other expenses be passed on as deductions on the K-1 to the 3 Beneficiaries to offset the Inherited IRA income? Probably not.