1041 Trustee Fees Line Item & 1040 Reporting Trustee Fees Line Item

[TaxDIY2]

Two part question: 

As Trustee charging trust fees on 1041 Simple Trust: 

What line does one deduct Trustee Fees for irrevocable trust management?

Line 12 Fiduciary Fees?

Line 15a Other Deductions?

From income earned as Trustee on 1040 Personal Income: 

What line does one report trustee income? 

Line 21 Misc Income? 

[M-MTax]

Line 12 for fiduciary fees on your 1041 and Line 8z (Schedule 1 - 1040 -other income) for the fiduciary reporting the fees on their 1040.

[TaxDIY2]

Thank you - I’ll populate and see how it appears.

Last year CPA I hired used line 15a with a statement for trustee fees on 1041 over 12,  and I can’t figure out the difference. 

[M-MTax]

There likely would be no difference.

However, Line 12 is specifically for fiduciary fees and expenses for administering an estate or trust.

[TaxDIY2]

Thank you!