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.

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

Information about Form W-4R, Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions, including recent updates, related forms and instructions. Form W-4R is used so your …

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 …

How do I do a rollover? There are two ways to do a rollover. You can do either a direct rollover or a 60-day rollover. If you do a direct rollover, the Plan will make the payment directly to your IRA or an …

Aug 26, 2025 · Find answers to commonly asked questions about the IRS 60-day rollover requirement waiver for IRAs or work retirement plans.

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 …

Jul 30, 2025 · Rollovers (See our rollover chart PDF) The why, what, how, when and where about moving your retirement savings. FAQs: Waivers of the 60-day rollover requirement YouTube video - …

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 …

Instructions for Forms 1099-R and 5498 Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.