after 60 days

A client took out $60k from an IRA and didn’t get it back w/in the 60 day period. Her accountant is telling her since she’s going to have to pay the taxes anyway, she should just put it into a Roth and treat it as a conversion. Can she do this after the 60 days is up??



No, OK to convert it within 60 days but not after 60 days. If there are extenuating circumstances such as major health problems, client could request a PLR from the IRS allowing extension of the 60 day deadline. Filing fee is based on the amount of the rollover.

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