A client passed away during 2021. I have met with the executor of her estate, and I believe a Form 1041 is going to have to be filed. The question was raised as to whether any Form 1041 estimated tax payments need to be made for 2021. My understanding is this is not required because estimated tax payments aren’t required from a decedent’s estate for any tax year ending before the date that is 2 years after the decedent’s death. Can I correctly advise the executor that no estimated tax penalty will result if no Form 1041 estimated tax payments are made for 2021?