dmertz
Level 15

Retirement tax questions

Generally there is no recourse to be able to roll any of this distribution back to an IRA since it has been more than 60 days since the distribution.  However, if it can be established when a doctor's statement that your father was suffering from a medical condition (perhaps mental impairment) that contributed to your father making an inappropriate IRA distribution or failing to roll over an amount distributed in excess of his RMD, he could self-certify under Revenue Procedure 2016-47 that he would qualify for a waiver of the 60-day deadline; see Section 3.02(2)(f) of:  <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-drop/rp-16-47.pdf">https://www.irs.gov/pub/irs-drop/rp-16-47.pdf</a>