This is the initial year of a decedent's trust with 5 beneficiaries sharing equally.  The decdent has had land rent for years, no expenses other than property taxes.  There is nothing to manage.  Clearly a passive rental.  The rent is reported on Schedule E as Land, and flows to Line 5 of the 1041, Rents, royalties, etc.  On the K1's it is not showing up on Line 7 where I would expect it as net real estate income, but is on Line 5 as non passive other portfolio and nonbusiness income.  I must be missing something, but I don't know what?