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.