"will be getting a check" would seem to indicate the check was not written until 2021 so the trust is not entitled to a deduction until 2021. even if the trust uses the accrual basis for reporting, highly unlikely, the tax rules for related parties and other tax rules would prevent the trust from deducting the fee until the check was written. if the check was written in 2020 then since you have full control over the trust it would be taxable to you in 2020
