Ok ... to make any IRA contribution for the tax year you must have earned income sometime during the year and your contribution is limited to the lesser of the max allowed for the year or your earned income for the entire tax year. Contributions for 2021 can be made until 4/18/2022. And yes the IRS does confirm you had earned income against the form 5498 that the IRA custodian sends them and penalties/interest can and will be applied to any excess contributions you make.
