1041 Schedule G, Part II is a new set of questions beginning tax year 2019. The 1041-2019 instructions refer to Trusts paying Estimated tax in 2019, beginning on line 10 of Part II. Although my fiduciary 1041 is a simple, pass-thru entity, always with zero tax liability to it...and it has never paid estimated taxes...the wording of the instructions almost suggests the new questions applies to all trusts. My question is: are even pass-thru entities with perennial zero tax liability now required to pay estimated taxes throughout the tax year? Or am I reading into this something that's not there? Thanks.