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How to Report Taxes on Executor's or Fiduciary's Pay

Payment to the executor's or fiduciary of an estate is taxable income on Line 21 "other income" on the Form 1040. This income isn't subject to self-employment tax unless the executor is in the routine business of handling estates or unless there was an actual business in the estate which the executor was paid to run (see Publication 559 as a google search).

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