How Do I? Follow the new-for-2015 one-IRA rollover-per-year limit? As most people know, a taxpayer can take a distribution from an IRA without being taxed if the taxpayer rolls over (contributes) the amount received into an IRA within 60 days. This tax-free treatment does not apply if the individual rolled over another distribution from an IRA within the one-year period ending on the day of the second distribution. Taxpayers and the IRS both believed that this one-rollover-per-year limit was applied separately to

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