外州出租房州稅問題

請教各位遠程地主，對於外州的出租房，出租收入為負數（收入小於花費），還要不要報出租房所在州州稅？

細節：

Home state和rental property state have no reciprocal agreement

I've double checked all the rental expense is deductible according to the state tax law where the property locates.  So even if I do tax return for rental state, it'll be 0 tax liability with negative rental income.

先謝謝了。