If you are a beneficiary and are not an employee of the trustee, any benefits paid by the trust on your behalf (for example a gym membership) or any assets held in trust that you use personally, may be treated as payments or distributions to you. In these instances you may have the option of paying the trust the value of the benefit or personal use of assets. Otherwise it’s taken to be a payment made to you. 

In regards to personal use of the assets held in trust, the trust deductions will be limited on those assets that are used for personal use. For example, their depreciation deductions will be reduced by the percentage of personal use.