If the estate/trust is a separate entity, i.e. has its own TIN, a 1099-MISC is theoretically required when the annual amount is >$600 <a rel="nofollow" target="_blank" href="
https://www.irs.gov/instructions/i1099msc">https://www.irs.gov/instructions/i1099msc</a> . There are penalties if the 1099-MISC is filed late. The estate/trust may only want to do this going forward from the current year and worry about previous years later.
See also <a rel="nofollow" target="_blank" href="
https://ttlc.intuit.com/questions/4118674-received-1099-misc-for-fiduciary-fees-turbotax-home-busine...>
