Business & farm

Yes. The trust falls within an exception to required estimated tax payments; those trusts that had a 12-month 2017 tax year and had no tax liability for that year.

See <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-prior/f1041es--2018.pdf">https://www.irs.gov/pub/irs-prior/f1041es--2018...>