@bhuether wrote:
Or maybe I am interpreting "current year" wrong. I thought it meant to have submitted estimated payments for the current tax return you are working on. I am working on 2021 return, don't expect any estimated payments in 2022 (unless I have to withdraw from IRA again to pay down this balance!). Or they mean 2022 as the "current year".
This is where you need to consult with an experienced tax accountant, or since you are overseas, maybe the taxpayer advocate. The requirement to receive a bill suggests that you can't apply for the OIC until you file your 2021 tax, pay whatever you can afford (if anything) and then get a bill because you didn't pay it all. Maybe in that case, "current year" means you must be current on 2022 before you can apply for an OIC for 2021. But I am not an expert here and maybe the TAS can help you.
