Unless your wife substituted other funds to replace the $1,500 withheld for taxes so as to deposit the entire $15,000 distribution into the new IRA, and I haven't seen anything to suggest that she did, your wife only rolled over $13,500 of the $15,000 distributed. In my previous post I described the method by which your wife might be able to complete the rollover of the remaining $1,500 even though it might be beyond the 60-day rollover deadline.
