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.
