That's fine, but the $27 is not the issue. 

The issue is the tax impact if both the trust (by way of a deduction each year) and its beneficiary (through a corresponding reduction in the amount of distributable net income that must be reported) can realize a tax benefit for the state income taxes paid year after year after year.  A bit more is at stake than $27 particularly since I have three trusts in all for which I have the same question.