Why couldn't you just account for the percentage you pay the contractor as an expense when you file your taxes using a 1099 or other appropriate tax form? (biggerpockets.com)
The trustee oversees the preparation of appropriate tax returns and all of the trust accounting in compliance with complex state and federal laws. (centurybank.com)
Note that any requests made independently by an adult beneficiary will result in the account being transferred into their name, to ensure appropriate tax and account activity reporting. (franklintempleton.ca)