If you are (or will be) serving as the Personal Representative (aka Executor) of an Estate, one of your jobs may be to file a federal and/or Massachusetts estate tax return and pay estate taxes. If estate taxes are due, there may be expenses of estate administration or debts of the decedent that can be deducted on the estate tax return, reducing the tax bill. The attorney or CPA preparing the estate tax return for you will ask you for a list of deductions. But, you may be wondering… what is actually deductible? Here are my “Top 10 Common Estate Tax Deductions”.