Executor Fee Income

I received a portion of the executor fee in 2023 and will receive the rest in 2024.  Do I report what I rec'd in 2023 on this year's return and if so where do I report it?  I did not receive a 1099.  

Also, I heard that executor fees are not taxable unless they exceed the estimated value of your time spent on the job.  I've kept good records of the hours I spent doing executor work, can I reduce the taxable amount with those records?