Reporting trustee fees by a trust on a Form 1099-Misc is not required.  The 1099-Misc is for payment of services performed in a trade or business by people not treated as employees.  

Trusts and estates are generally not treated as a “trade or business” and nonprofessional trustees are serving in a capacity that does not qualify as a “trade or business” activity for that individual.  Therefore, we generally do not issue 1099s for executor or trustee fees.

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