How do you show that "you did not live with your spouse at any time during the year"?

Question

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:
https://www.irs.gov/retirement-plans/plan-participant-employee/amount-of-roth-ira-contributions-that-you-can-make-for-2020

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?

Orange Coast- reinstate Monica · Answer

Because there is no form to file with a Roth IRA contribution, nor is there an entry on 1040, there is no way to indicate your living situation to the IRS in your filing.
Saving your paystubs and your spouse's paystubs for the year would be a good idea, in case the IRS contacts you.

R. Hamilton · Answer

Just a suggestion that maybe alleviates any worry here: consider doing a backdoor Roth conversion. That is, contribute the money to a regular IRA account, but don't deduct that contribution from taxes -- this step has no income limits whatsoever. Then, once that money has settled in that account, ask your account provider to convert it to your Roth IRA account.
The only difference between a direct contribution to a Roth and this backdoor conversion is that converted money cannot be withdrawn for 5 years penalty-free unless you are 59 1/2 years old. A regular contributed dollar (not any of its earnings, but the original contributed dollar) can be withdrawn penalty-free at any time. If you are planning on just leaving that money in there anyway, then this difference is rather moot.
It is a tiny bit more paperwork, but it would eliminate any worries here about eligibility.

How do you show that "you did not live with your spouse at any time during the year"?

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