The IRS says:Generally, the following expenses are deducted on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7.You can deduct only unreimbursed employee expenses that are:Paid or incurred during your tax year,For carrying on your trade or business of being an employee, andOrdinary and necessary.I would imagine the IRS would not consider funerals either ordinary or necessary. It was (presumably) your choice to attend.source: Publication 529 (2022), Miscellaneous Deductions