K-1 Distributions from a Trust vs. state taxes

[rompnstompn]

I'm doing my Mom's tax return for 2024.  Five years ago, we deeded her Kentucky farm into an irrevocable, "income only" trust (and I volunteered to become the dumbass trustee).

Mom and I (and also the Trust) reside in New Mexico.  I passed along the annual rental income for TY 2024 from the Kentucky farm to Mom via a K-1 (minus operating expenses, property taxes, etc. = $10,060).  I had a CPA file federal and state tax returns for the Trust.

In doing Mom's state and federal tax returns, I have already filed a federal and a New Mexico return for her.  Must I also file a Kentucky return for her?  I mean, doesn't the fact that the Kentucky farm rental income was received by the Trust (rather than Mom) and is reflected in the Trust's fiduciary return mean that Kentucky's tax share of this income generated there is already all settled between them and the Trust?  Or must I still file a Kentucky return for Mom (in addition to the New Mexico return I've filed for her) because the Trust deflected the tax burden onto her?

[DavidD66]

Your mother (you) must file a non-resident Kentucky tax return to report the Kentucky source income your mother received.  If the Kentucky income had not been passed on to your mother (tax paid by the trust) she wouldn't have to file a KY return.  But since the income was passed on to her, she has to file and report it.  

[rompnstompn]

Thanks for your help—makes sense again.  (It's been a minute since I worked on last year's return!)