an estate is required to make estimated payments for any tax year ending 2 or more years after the decedents date of death unless? a the estate had no liability in the preceding year and the preceding year was at last 6 moths B there are no more than 3 beneficiaries c the balance due is less THAN $1000 AND THE AMOUNT PAID THROUGH WITHHOLDING AND CREDITS IS LESS THAN 90% of the current years tax and less than 100% of the prior years tax due D there is no state tax due