If you don't have any tax then you don't need to make an estimated tax payment. It doesn't cost anything to file the extension for the trust tax return Form 1041 and it is just a one page form, so you can file it just to make sure you aren't late filing the tax return. Here is a link to the extension Form 7004: Form 7004 and the instructions that include a mailing address: Form 7004 instructions
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