Where to include trustee fee income without a 1099?

If you are not in the business of being a trustee, the fees you earned should be reported as "Other Income" on your tax return (Form 1040, Schedule 1, Line 8z).  A common instance for receiving these type of fees when you are not in the business would be helping out a family member or friend by serving as their trustee. 

Please follow these instructions to enter your trustee fee income without a Form 1099: 

1. Sign in to TurboTax and open or continue your return.
2. Scroll through the Income section and select Start next to Misc Income, 1099-A, 1099-C
3. Click Start next to Other Reportable Income.
4. Answer Yes to the question Any Other Taxable Income?
5. Enter Trustee fees for the description, the amount you received and select Continue.

If on the other hand you are in the business of being a Trustee, those fees should be reported as self-employment income on your Schedule C. For more information, please see this TurboTax Help Article: What is the difference between self-employment income and other income?