The Grantor trust has been filed by an experienced CPA who charged the taxpayer over $1000.

My question is in regards to the taxpayer's individual income tax return:

I need to include Schedule E for the rental property from the Trust (taxpayer had this rental property as part of her tax return before her husband passed away which was completely depreciated).  The issue is the CPA indicated on his statement that income/expenses/and depreciation are to be included on the taxpayer's income tax return, correct, but he also included a Schedule E with no depreciation number. The Trust State return included a Schedule E with a stepped-up depreciation number (state has a statement that says the depreciation is different from the Federal ...why?)

Thank you!