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When you roll over a retirement plan distribution, you generally don't pay tax on it until. 60-day rollover – If a distribution from an IRA or a retirement plan is paid . Jan 15, 2016 . The IRS waives the 60-day rollover requirement automatically only if all distributions are eligible to roll over funds distributed from an IRA or a . Dec 10, 2014 . New 60-day IRA rollover rules that took effect in 2015, after the Bobrow v Commissioner Tax Court case of 2014 and IRS Announcements . The 60-Day Rule. After you receive the funds from your IRA, you have 60 days to complete the rollover to another IRA. If you do not complete the rollover within . No matter how many IRAs you own, you can now only do one 60-day rollover in a 12-month period.New interpretation limits IRA owners to one "60-day rollover" in any 12-month period, regardless of the number of IRAs you own.Feb 18, 2014 . In that case, you've accomplished a tax-free IRA rollover. To beat the 60-day deadline, start counting on the day after you receive the IRA . … from an improper withdrawal or untimely rollover of the funds back into an IRA. The funds must be returned, or rolled back into, an IRA within 60 days from. You can only take a “60 day loan” from a specific IRA account and return the funds . Oct 12, 2015 . IRA rollovers are subject to many rules. One of them is the 60-day rule. You have probably heard of this deceptively simple sounding rule, .