A distribution received by any individual in 2020 is not an RMD and can be rolled over (subject to the one-rollover-per-12-months rule if the distribution is from an IRA). The individual does not need to be an eligible individual with respect to a Coronavirus-Related Distribution. The deadline for completing the rollover of a distribution received after January 2020 is the 60th day after the date of the distribution or Junly 15, 2020, whichever is later.
