Estimated tax payments are not required from:
An estate of a domestic decedent or a domestic trust that had no tax liability for the full 12-month 2012 tax year;
A decedent's estate for any tax year ending before the date that is 2 years after the decedent's death; or
A trust that was treated as owned by the decedent if the trust will receive the residue of the decedent's estate under the will (or if no will is admitted to probate, the trust primarily responsible for paying debts, taxes, and expenses of administration) for any tax year ending before the date that is 2 years after the decedent's death.
For more information, see Form 1041-ES, Estimated Income Tax for Estates and Trusts.