How to report funeral expenses for my mom on my parents joint return

Unfortunately, funeral expenses are not deductible.

List of Nondeductible Expenses Adoption expenses. Broker's commissions. Burial or funeral expenses, including the cost of a cemetery lot. Campaign expenses. Capital expenses. Check-writing fees. Club dues. Commuting expenses. Fees and licenses, such as car licenses, marriage licenses, and dog tags. Fines and penalties, such as parking tickets. Health spa expenses. Hobby losses—but see Hobby Expenses, earlier. Home repairs, insurance, and rent. Home security system. Illegal bribes and kickbacks—see Bribes and kickbacks in chapter 11 of Pub. 535. Investment-related seminars. Life insurance premiums paid by the insured. Lobbying expenses. Losses from the sale of your home, furniture, personal car, etc