Retirement tax questions

Just trying to help, but I feel compelled to state the obvious which is that your argument is the fees you received as a nonprofessional trustee do not fall within the definition of those provided by SSTB (specified service trades or businesses).

Whether or not I agree with that position is immaterial as you have not cited any authority stating that nonprofessional trustee fees can be considered QBI. You are trying to prove the fees are QBI by stating they do not fall within the definition of SSTB and that just doesn't work (i.e., they can fall outside the definition and still not be QBI).

Regardless, you are NOT going to be able to enter the 1099-MISC, Line 3 figure into TurboTax and get the result you are seeking without generating a Schedule C or a variant thereof.