If you take a distribution from your Traditional IRA, you can roll over the amount to the same Traditional IRA or another Traditional IRA, provided the following requirements are met:
- The rollover is completed within 60 days of receiving the distribution.
- You have not completed an IRA-to-IRA rollover for the IRAs within the 12-months that preceded the date the distribution occurred.
- The amount is rollover eligible. For IRA-to-IRA rollovers, ineligible rollover amounts include amounts representing required minimum distributions .
If you are required take RMD each year, be sure to remove the current year's RMD amount from your IRA before implementing the rollover.
Exceptions to the 60-deadline apply only in certain cases. See Exceptions To The 60-Day Rollover Rule.
This question was answered by Denise Appleby.