Lacerte won't generate Form 2210 if an exception to the penalty is met. For estates and trusts, no penalty applies if:
- A decedent's estate for any tax year ending before the date that is 2 years after the decedent's death.
- 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.
Refer to the Instructions for Form 2210 for more information about exceptions to the penalty.