I became a successor trustee in October and requested an EIN for the revocable-gone-irrevocable trust at that time. "The trust" paid a lawyer several thousand for assistance reading through everything and contacting beneficiaries, etc. Was I supposed to file a 1099-NEC for the attorney fees paid by the trust?? I'm not sure since it's a trust but has the business EIN, and I just now learned about this form.
Follow-up #1 - is there a separate California form I was supposed to file, and is there a separate state penalty to pay?
Follow-up #2 - how do I calculate the late fee I owe to the IRS/CA for not filing in time? (Edit: I believe it is $120 to the IRS if I file by August, if my research is correct - but I'm not sure how to pay this penalty, do I mail it in with the form?)
Thank you.
