If this is a grantor-type trust (GTT) there are special reporting requirements (see 1041 instruction starting on page 13). A GTT is a disregarded entity for income tax purposes. Income and deductions are reported on the grantor's 1040, not the 1041. The 1041 is merely an information return. Many deductions flowing to the grantor's 1040 would not be deductible because they would be itemized deductions that are no longer allowed under the TCJA
https://www.irs.gov/pub/irs-pdf/i1041.pdf
