It's because the Trust may need to report a reserve for depletion, but the excess, and the trusts that don't require a reserve, directly allocate the depletion amounts on the K-1.
Per the 1041 instructions for reporting Depletion:
For mineral or timber property held in trust, the depletion deduction is apportioned between the income beneficiaries and the trust based on the trust income from such property allocable to each, unless the governing instrument (or local law) requires or permits the trustee to maintain a reserve for depletion. If the trustee is required to maintain a reserve, the deduction is first allocated to the trust, up to the amount of the reserve. Any excess is allocated among the beneficiaries and the trust in the same manner as the trust's accounting income. See Regulations section 1.611-1(c)(4).
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