So when we have to set up ES payments, how does it appear in the client instructions when there is no place to set up the ES payments? Even though it does not generate vouchers, it is good practice to have it appear in the client instructions. 

Also, the IRS instructions to form 1120-W for 2022 say it is the last revision. I think the form is still valid, it just will no longer be updated. It does say prior versions will still be available.