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If there is a penalty from IRS for not making est. payments, who is responsible for paying, the trust or me?"
You are responsible since the trust distributed the income to you rather than retained the income.
However, note that you will not owe a penalty provided you wind up owing:
less than $1,000 in tax after subtracting your withholdings and
credits, or if you paid at least 90% of the tax for the current year,
or 100% of the tax shown on the return for the prior year
See https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes
