When you take a distribution from an IRA, you have 60 days to roll the IRA distribution over into another IRA. If it has been longer than 60 days, you can't roll it over any longer. If you were under age 59 1/2 when you took it, you will have to pay a 10% early withdrawal penalty in addition to the taxes owed on the full distribution. You should have received a 1099-R which you must enter on your tax return.
