No, that is not what happens.
Deceased taxpayers are liable for ES payments due on installment due dates occurring prior to the date of death.
When the primary taxpayer on a joint return is the decedent:
The TC 150 posts with a Computer Condition Code (CCC) "F" and filing status 2.
The secondary taxpayer account (if not currently on Master File) is established with a generated TC 000, blocking series 999.
The TC 000 generated on the secondary taxpayer’s account is resequenced for one cycle.
One cycle after the TC 150 posts on the primary decedent's account the computer automatically transfers credit-elect and/or payment(s).
