My client has a trust that receives a K-1 from rental real estate investments.  There was a 1031 exchange last year and now the trust receives K-1s from several states: New York, Ohio, Georgia, Utah, Mississippi, North Carolina, New Jersey, and Maine.  Most of these states show a net rental real estate loss in Box 2, which is caused by Federal Special Depreciation Allowance.  I have not had much luck finding how each of these states treat a trust with a K-1 loss.  Do they follow the same rules as individuals?