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" Turbotax Business for the 1041 (first year)..."

 

The keywords are "first year". Clearly, a fiduciary must make estimated tax payments if the trust's tax liability is expected to be at least $1000, but there are exceptions, to wit:

 
 

Estimated tax payments aren't required from:

1. An estate of a domestic decedent or a domestic trust that had no tax liability for the full 12-month 2016 tax year;

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