1041 Trust With Rental

[butch43]

A 1041 trust with no reserve for depreciation in document. All income is being used for assisted living of beneficiary. Home will pass to trustee/remainderman upon death of beneficiary.
Does all depreciation get passed on K-1? Only in accordance income passed (after expenses)? does the remainderman have to recapture depreciation passed to beneficiary?

[Burke]

Depreciation does not pass thru to beneficiary(ies) on K-1. It is accounted for within the trust, and if it results in a net loss, it will be suspended, as a trust cannot claim a loss on rental property.