@jtax counter-argument ... form 2210 requires payment of 90% of the current year tax liability to avoid under estimated interest penalties (as one of the ways of avoiding the penalty).
Even if not received until March of the following tax year, that distribution creates part of the current year tax liability.
Where is the source that states (I can't find one) that says the distribution from a trust received in that post Dec 31 period is removed from what constitutes 90% of the current year tax liability?
