1041 deductible attorney fees

1041 us income tax return for estates and trusts:  If a trustee paid an attorney to complete trust income tax forms; can the trustee deduct the attorney's fees on the tax return?  Also, does the trustee need to have the attorney complete a W-9?  (The trustee received the bill from the attorney after the 2015 tax forms were submitted.  So can the trustee deduct the fees on the 2016 income tax forms?)