I agree with @Mike9241; it is difficult to imagine a scenario where fiduciary fees would be deductible under any ordinary and typical circumstances.
There is one scenario where a Champ on this board deducts fiduciary fees for a family member who has a trust that is actually considered a grantor trust, but the situation there was that the trust was established and a fiduciary was ordered by a court. Again, this is an extremely rare and somewhat bizarre scenario.
For virtually any other scenario, paying fiduciary fees (to a professional) for a grantor trust would be akin to paying an investment advisor and, therefore, not deductible after tax reform.
