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If he is not in the business of being a professional fiduciary, fees he received in this capacity is treated as "other income" to be reported on Line 21 of Form 1040. If being a fiduciary was part of his trade or business, or his duties are so extensive as to constitute a trade or business for a substantial period of time, you will have to report the fees he receive on Schedule C or C-EZ.
There will be no federal income tax on the inherited amount he received so it does not need to be on the federal return.
Both federal and Ohio have estate taxes which would have been paid by the estate if it was within the requirements for each.
I sincerely XXXXX XXXXX information is helpful and extend my condolences to your spouse on his loss,