You must complete the rollover by the
60th day
following the day on which you receive the distribution. For information on
distributions which qualify for rollover treatment, refer to
Tax Topic 413,
Rollovers from Retirement Plans. For information on the Direct Rollover Option, refer to Chapter 1 of
Publication 590,
Individual Retirement Arrangements (IRAs).
To qualify for an automatic waiver or to obtain a waiver of the 60 day rollover
requirement see "
Retirement Plans FAQs relating to Waivers of the 60-Day Rollover
Requirement."
Beginning in 2010, all individual taxpayers can roll over to a Roth IRA amounts from your traditional IRA, SEP-IRA, SIMPLE IRA or an eligible rollover distribution from your employer-sponsored plan. For additional information on rollovers, see
Publication 590,
Individual Retirement Arrangements (IRAs).