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Posted

I am filling out a Form 1099-Misc to send the IRS and two individuals who are executors of an estate I have assisted with. Is the fee they each received reported as Other Income or as Non-Employee Compensation? This is a first for me as any other family member estates I worked on nobody took a fee.

 

Posted

There is no requirement to issue a 1099 Misc to Trustees of estates or an executrix administering an estate for the fees they charge. Even if they are in the business of administering estates and trusts the same applies. The executrix or trustee includes the fees received on line 21 of form 1040.

There is a difference if the estate or trust was engaged in any non-related business activities including rental activities may have to issue the 1099 Misc for those related activities only. Not sure which scenario applies to your client.

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Posted

Interesting. Over the years clients have brought them to me when they served as executor or administrator of a family members estate. I hardly ever have need to review or look at issuing employment related tax forms although I work with them on client returns during the season. Thanks for your insight.

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