Distribution one month before 59.5 birthday

Had a person take out a distribution 1 month before age 59.5. The distribution was coded early. They are within the 60 days. Can they take another distribution now that they are older than 59.5 have zero tax withheld and roll the exact amount back in as the first distribution to avoid the 10% penalty?



Yes, if they have not already used up their one rollover per 12 month limit. If they have not, they could do this penalty saving rollover, but would then have used up their permitted rollover for the next 12 months.

They transferred into the IRA from a retirement plan. It was not a 60 day roll over. It was a direct roll over.

The original direct rollover would not count, however, now your other post indicates that the 60 day period has been exceeded.

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