Wages on a Trust

what are the wages for? 

I had a 1041 estate return that had a Sch C with wages included as a deduction on the Sch C. 

What are they being paid wages for?

Why W2 income?  I would think this would be Sch C income.

What sort of trust is this? Is your client the Trustee?

"It is a general rule that a fiduciary, whether receiver, trustee in bankruptcy, administrator of an estate or liquidator of a bank, is not an employee as to the services performed in his fiduciary capacity (Rev. Rul. 69-656 )."

https://answerconnect.cch.com/document/arp283c81acf07b6f1000881c001b7840a5b20147/federal/irc/explanation/trustees-and-fiduciaries

"Unlike a company, a trust is not a legal entity in its own right and therefore cannot directly employ apprentices or trainees. In circumstances where a trust arrangement is indicated, there will be a trustee authorized to conduct the trust’s business. The trustee, whether an individual, a partnership or a proprietary company, contracts on behalf of the trust and accordingly would be the legal employer of the apprentices/trainees employed by the trust. The trust deed under which the trustee is appointed may be requested if there is any doubt as to the correct legal employer. Note that where a unit trust arrangement is indicated, the terms of unit trusts divide the ownership of the trust into a number of equal units issued to investors, companies or other joint ventures. In the case of unit trusts, as with other trusts, the unit trust trustee should be indicated on the application as the legal employer of the employee."

https://answerconnect.cch.com/document/arp283c81acf07b6f1000881c001b7840a5b20147/federal/irc/explanation/trustees-and-fiduciaries

And it would be more than W2 amount. There are employer taxes, for one thing. And payroll form filings.