IRA 60-Day Rollover Checker

Find the inclusive deadline, expose any withholding replacement gap, and test whether one-per-year or waiver rules stop the answer.

Updated September 6, 2026Reviewed for IRC §§402(c)(3) and 408(d)(3)IRS-sourced

How much must I deposit for a full 60-day rollover?

Deposit the full eligible gross distribution no later than day 60. Employer-plan withholding—generally 20%—does not shrink that amount, so replace withheld cash from other funds. The IRA one-rollover-per-year rule and ineligible-distribution rules can still prevent rollover treatment.

Day 60 is included
20% plan withholding must be replaced for a full rollover
Self-certification is not an IRS waiver

Source:IRC §408(d)(3), IRS Topic 413, and Rev. Proc. 2020-46

1. Transaction

Source account

Destination

Movement method

Date received or moved

Date deposited

2. Dollars

Gross distribution

Federal tax withheld

Amount deposited

This result assumes the entered gross amount is otherwise eligible and taxable. Basis and after-tax allocation require separate return work.

3. Eligibility and exceptions

Is any amount an RMD?

Is it a hardship distribution?

Is it a prohibited periodic-payment series?

Prior IRA-to-IRA 60-day rollover in the preceding year?

Is this a plan-loan offset?

4. Late-rollover review

Rev. Proc. 2020-46 reason

Contributed within 30 days after the reason ended?

Has the IRS previously denied this waiver?

What this checker deliberately does not decide

It does not allocate IRA basis or after-tax plan money, decide SIMPLE IRA two-year restrictions, grant a waiver, certify a receiving plan, resolve disaster extensions, or determine a §72(t) exception. It permits only the two sourced nonspouse inherited-account paths; beneficiary status, account title, eligible-distribution status, and RMD amounts must still be established. A Roth IRA can roll over only to another Roth IRA. The checker does not separate designated Roth money in an employer plan, which can move only to a Roth IRA or another designated Roth account.

Rollover questions

Is the 60th day included in the rollover deadline?

Yes. The statute permits the deposit not later than the 60th day after receipt. This calculator adds 60 calendar days in UTC and treats that date as timely.

Does 20% withholding reduce how much I must roll over?

No. Employer-plan distributions paid to you generally have 20% mandatory withholding, but the full gross eligible amount must reach the destination to defer all of it. Replace the withheld cash from other funds by the deadline or the shortfall remains outside the rollover.

Which transactions count for the one-rollover-per-year rule?

The limitation applies to IRA-to-IRA 60-day rollovers, aggregated across traditional, Roth, SEP, and SIMPLE IRAs. It does not apply to plan-to-IRA rollovers, trustee-to-trustee transfers, or traditional-IRA-to-Roth-IRA conversions.

Can a nonspouse beneficiary move an inherited IRA?

A distribution paid to the nonspouse beneficiary cannot be rolled over. Publication 590-B permits a trustee-to-trustee transfer to an inherited IRA kept in the deceased owner's name for the beneficiary. Section 402(c)(11) also permits an eligible employer-plan distribution to move by direct trustee-to-trustee transfer to a properly titled inherited IRA for a nonspouse designated beneficiary.

Does self-certification guarantee a late rollover?

No. Rev. Proc. 2020-46 provides specified reasons and a 30-day contribution safe harbor after the reason ends, but self-certification is not an IRS waiver and cannot cure an RMD, an ineligible inherited-account movement, or a one-per-year violation.

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