a bit late now, but of course you need to send a 1099-Misc. As you said, it is taxable income to the Personal Representative, so without sending a 1099-Misc, the IRS has no way to know about that income that the PR received.  This is an expense on the 1041 form of the estate.  

I was searching this subject trying to see if anyone has deal with the PR then taking expenses against that income, in a situation where the PR is not a "professional PR". Thus, the income to the PR is taxable, but not subject to self-employment taxes. It is just federal taxable income (Misc Income, line 8 of Schedule 1). But the PR can still have expenses, right?  In fulfilling your duties as PR, you might travel.  Do I just net these expenses against the Misc Income, line 8 of Schedule 1 amount???