dmertz
Level 15

After you file

Section 3.02(2) of Rev. Proc. 2016-47 lists 11 reasons that permit you to self-certify.  Your situation does not appear to match any of them.

The payer should have provided you with a notice describing your ability to roll this distribution over to another retirement account.  Prior to Rev. Proc. 2016-47, the IRS issued a number of PLRs waiving the 60-day deadline because the payer did not meet their legal obligation to provide this information.  However, this is not one of the listed reasons, and, of course, if the payer in this case actually did provide this notice, which seems likely under the circumstances, you were told about the 60-day deadline.  In the case of IRA distributions, PLRs have denied a requests for waivers for rollovers from an IRA where the deadline was missed due to ignorance of the deadline since the payer has no legal requirement to inform the recipient of the 60-day deadline for rollovers of IRA distributions.  However, the IRS has granted waivers to allow late rollovers of IRA distributions where the cause was incorrect rollover information actually provided by the payer, admitted to by the payer.