IRA rollover rules

It is my understanding that a taxpayer can only do one 60-day rollover in a 365-day period. Does that mean he can do one traditional IRA rollover or one Roth IRA rollover but not both ?

If the taxpayer does one 60-day rollover in a 365-day period, can his spouse also do one during the same time period?

Thank you,



The limit is one rollover per taxpayer, so the taxpayer and spouse could each do one. The Roth and non Roth IRAs of each spouse are only allowed one rollover in total, not one for each type. 

Thank you, Alan.  That’s what I thought.

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