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i can't be 100% positive but I think the trust should have the same results as an individual. that 751 is deprciation recapture which applies to trusts. so what i would do is enter a second k-1 for and for its name use something like 751 income from xyz partnership line 1 or 2 whichever is used on the actual k-1. this is an attempt to avoid a matching problem if the iRS tries to match the income you're reporting with the k-1 it gets.