Estate fees

[JON]

Taxpayer received 12,000 to be excutor of an estate. All paid in 2007, work was provided over a 2 1/2 year period. Can this be exempt from SE tax, as she not in the business of being an executor?????? I think we argued this before.

[Lion]

Yes, if

Yes, if she's not a professional executrix. She's a relative or beneficiary or doing this once for this one estate, right? Taxable but no SE.