My father passed away last year and his 401k was disbursed to the estate as my mother passed away 8 months prior to his passing. Please advise.

Us kids were not secondary beneficiaries. The estate did not pay taxes on the 401k, we are. Each of us are responsible to pay a third of the 401k disbursement. Medicaid recovered approximately $100,000.00 from the estate. Are we each able to claim a third of that medicaid payment as a tax deduction on our income taxes?