Married persons filing separately.

If you weren’t covered by a retirement plan but your spouse was, you are considered covered by a plan unless you lived apart from your spouse for all of 2025.

If you are married filing separately and you lived apart from your spouse for all of 2025, check the box on line 20. If you don’t check the box on line 20, you may get a math error notice from the IRS.

You may be able to take the retirement savings contributions credit. See the Schedule 3, line 4, instructions.