Find out how and when to roll over your retirement plan or IRA to another retirement plan or IRA. Review a chart of allowable rollover transactions.

Feb 18, 2026 · Topic no. 413, Rollovers from retirement plans A rollover occurs when you withdraw cash or other assets from one eligible retirement plan and contribute all or part of it, within 60 days, to …

7Applies to rollover contributions after December 18, 2015. For more information regarding retirement plans and rollovers, visit Tax Information for Retirement Plans.

Sep 5, 2025 · You'll need to run the interview for each rollover or transfer event separately. Information you'll need The type of retirement plan the distribution was made from and moved to (e.g. traditional …

Direct Rollovers You must report a direct rollover of an eligible rollover distribution. A direct rollover is the direct payment of the distribution from a qualified plan, a section 403 (b) plan, or a governmental …

Eligible rollover distributions—20% withholding. Distributions you receive from qualified retirement plans (for example, 401(k) plans and section 457(b) plans maintained by a governmental employer) or tax …

A transfer of pretax amounts to one destination and after-tax amounts to another could have been done through a 60-day rollover, but the distribution was subject to mandatory 20% withholding on the …

Find answers to commonly asked questions about the IRS 60-day rollover requirement waiver for IRAs or work retirement plans.

Box 2. Shows rollover contributions, including direct rollover contributions, you made in 2025 to an IRA (other than conversions done through a rollover contribution from a traditional IRA or traditional …

Notice 2025-68 PDF provides a general overview of how Trump Accounts work and addresses certain initial questions about creating initial and rollover Trump Accounts, the $1,000 pilot program …