K-1 (Form 1041) Excess Deductions on Termination

Depends.  Excess deductions on the final 1041 are normally miscellaneous itemized deductions for the beneficiaries.  In Minnesota, you would include them on Minnesota Sch M1SA, line 24.  However depending on the amounts and any other itemized deduction amounts, it may benefit you to take the standard deduction, if it is greater.

Actually amounts coded 11A are shown on Schedule 1 as an adjustment to arrive at Adjusted Gross Income, and amounts coded 11B are shown as miscellaneous itemized deductions on the Federal Return.  The question is how are the amounts shown (or adjusted) on the Minnesota return?