Instructions for form 2210 tells me tor refer to a particular "notice", but I cannot seem to search for it on the IRS website. Sorry but I cannot put the Notice number in this post because this TurboTax web site disallows it. It thinks it is a phone number, account number or SS#. It starts "Notice 87-32"
Notice 87-32 provides that a trust or estate that has a short taxable year (a period of less than 12 months) must pay installments of estimated tax on or before the following:
The fifteenth day of the fourth month of such taxable year,
The fifteenth day of the sixth month of such taxable year,
The fifteenth day of the ninth month of such taxable year, and
The fifteenth day of the first month of the succeeding taxable year.
The payments due in the fourth, sixth and/or ninth month of the short taxable year (but not the payment due on the fifteenth day of the first month of the succeeding taxable year) are not required to be paid if the short taxable year ended during or prior to such fourth, sixth and/or ninth months. See Exhibit 20.1.3-1, Tables 2 and 3.
Notice 87-32 provides that a trust or estate that has a short taxable year (a period of less than 12 months) must pay installments of estimated tax on or before the following:
The fifteenth day of the fourth month of such taxable year,
The fifteenth day of the sixth month of such taxable year,
The fifteenth day of the ninth month of such taxable year, and
The fifteenth day of the first month of the succeeding taxable year.
The payments due in the fourth, sixth and/or ninth month of the short taxable year (but not the payment due on the fifteenth day of the first month of the succeeding taxable year) are not required to be paid if the short taxable year ended during or prior to such fourth, sixth and/or ninth months. See Exhibit 20.1.3-1, Tables 2 and 3.