pers rep fees and trust rep fee

[JenMO]

I understand that personal rep for an estate has to report fee, but it is not subject to SE. Same estate turned into a trust, and the pers rep was named to administer the funds. Two 1099s were issued, one for the estate and one for the trust, as non employee. Does my client have to pay SE tax on the trust fee, she did not ask for the job, she is retired and was appointed, never has been her regular job. I think "other income" line 21. Any experience with this out there?

[Burke]

No, it is not subject to SE. They are treated the same, unless the trustee is a professional organization which is in the business of managing trusts, and the 1099MISC should have reported it in Box 3, other income. If she is the trustee, she is the one issuing the 1099MISC, or should be. Put on Line 21. Next year, if there is a next year, have them do it correctly.

[JenMO]

Thanks, that's not always a job you want, but get anyway. Line 21 it is.

[taxea]

It is not subject to SE as posted above because this is a one-time venture for the trustee and not something that is done consistantly and continually (ie a trustee business).