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Michigan requires estimates unless there is NO tax liability from previous year."
I will report this if you can provide a cite to some authority for the stated proposition.
Below is what is written on page 3 of the MI-1041 instruction book.
In general, a fiduciary for an estate or trust must file quarterly estimated payments if the estate or trust is expected to owe more than $500 with the 2019 return after crediting amounts
paid through withholding and all other credits
See https://www.michigan.gov/documents/taxes/MI-1041_Book_642336_7.pdf