My wife and I will be filing separate tax returns this year. Since I made more than $10,000 modified AGI during 2020, this would normally mean I am ineligible to contribute to a Roth IRA. However, due to COVID and work circumstances, we lived apart for the whole year, she in a foreign country. Therefore my limit is the same as for filing as single:
single, head of household, or married filing separately and you did not live with your spouse at any time during the year
Then you can contribute... up to the limit
However, I don't know how to indicate on my return that we lived apart all year. I already contributed to my Roth in 2020 and I want to be sure that the IRS won't simply see my married & filing separately status and deem me ineligible, forcing me to retroactively prove my living situation for the year. How do I indicate my situation on my tax return, and how is it verified?