trust 1099 required or not

[ljwalters]

Client is trustee of deceased father. Trust is ready to close. She took a small amount for her work $1500

Does she need to file a 1099 to herself. She knows it is income and taxable. she just doesn't know if she needs the 1099.

[Catherine]

Technically, yes. Would they come after a closed estate for a penalty? Unlikely. But it's easy to do and gets rid of the left-undone feeling. Don't worry about the "red" copy -- I've never seen black laser printer copies rejected. Especially for *one* form.