An estate is required to make estimated payments for any tax year ending two or more years after the decedent's date of death unless: *

The estate had no tax liability in the preceding year, and the preceding year was at least six months.

There are more than three beneficiaries.

The balance due is less than $1,000, and the amount paid through withholding and credits is less than 90% of the current year's tax and less than 100% of the prior year's tax.

There is no state tax due.