Since the deadline for the rollover of an offset distribution is the due date of your tax return (including extensions), the change of the due date of your tax return to July 15 also extends the deadline for completing the offset distribution to July 15. But rather than ask this question, you should request a filing extension which will extend those deadlines to October 15.
Keep in mind that it's up to the receiving financial institution to accept the rollover as a rollover of an offset distribution.
