Conner, Elizabeth C. and Schaefer, Michael V.
Tax Adviser Vol. 38, Issue 11, p. 653-654

The article focuses on tax treatment of compensation received as a nonprofessional representative. According the U.S. Internal Revenue Service, self-employment tax only applies for a nonprofessional executor or administrator if a trade or business is included in the assets of the estate, the executor actively participates in the business and the fees are related to operation of the business.