If you do a rollover, you cannot do another rollover within a one-year period from the date of the distribution (withdrawal) that you rolled over. See "Waiting period between rollovers" in IRS Publication 590-A for details.
For example, if you took money out of an IRA on April 10, 2025, and rolled it over to the same IRA or a different IRA within 60 days, you cannot do another rollover until April 10, 2026. It is not by calendar year.
