Legal Question in Wills and Trusts in Illinois

Deduct from what? If you are preparing an income tax return for the estate itself, these items may be expenses of administration of the estate, to be offset from income of the estate, assuming the estate pays the amounts. If you are earning an executor's fee for your efforts in administering the estate, the expenses may be deductible on your individual tax return, but probably as an itemized deduction subject to the 2% floor on deductibility. Consult your tax advisor for more meaningful information custom tailored to your unique situation.

I agree with the prior answer as to taxes.

If you're asking whether these kinds of expenses can be paid from the estate, the answer is maybe. You have some latitude as executor to incur expenses necessary for the administration of the estate, but if questioned, they can always be subject to a reasonable and appropriate test. For example, if you fly out on a weekly basis to cut the lawn, that's probably not reasonable if you could have just hired someone local to do it instead.

If you are serving as executor, you are entitled to hire and pay a probate attorney, who should be be able to answer these types of fact-specific questions for you.