Inheritance in the form of a monthly trust payment

My wife stands to inherit some money in the form of a monthly payment from a trust (money from her step-father) that was set up by her step-brother. He basically has full control of the trust and original money inherited from his father.
How is that monthly income considered for tax purposes? The same as regular income?

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You might get more responses on the tax board.

Thanks. I’ll move it there but not sure how to delete if from this board

No need to delete here. But much more traffic overthere.