Trusts have the option (under IRC §643(g)) to treat any portion of a payment of estimated tax made by a trust for any taxable year as a payment made by a beneficiary of the trust. The election to allocate must be made on or before the 65th day after the end of the tax year by filing Form 1041-T.
(The 65th day of 2013 is March 6. See related post here.)
The amount is treated as paid by the beneficiary on January 15 of the following tax year (for the purposes of calculating underpayment of estimated taxes). This election may also be made by an estate, but only in its last taxable year.
This election may be useful for trusts which unexpectedly have little or no tax liability last year, or after distributions were made causing the tax liability to shift from the trust to the beneficiary.
Citation: IRC §643(g)