Deductions & credits

You appear to have a good handle on the issues, including the fact that fiduciary fees are definitely deductible for a nongrantor trust.

 

Regardless, I agree that it would be prudent (and the proper treatment) not to deduct trustee fees here unless there are unusual circumstances (such as a scenario where you are temporarily incapacitated which is, admittedly, an imperfect example).

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