I'm the trustee to the Trust, I am getting the trustee fee. Since the Trust is not a business, I won't get the 1099-MISC nor I get a K1. Basically, I will get a check and that's about it. The Trust is reporting this trustee fee (as expense) for 2020 in their form to IRS. From your answer, it seems have to include the trustee fee for 2020 even I actually received the check in 2021 with cash method of accounting. Please confirm.
