A rollover of an IRA distribution puts the money back into an IRA (or into a qualified retirement plan like a 401(k). The deadline for rolling over a distribution paid to you is generally the 60th day following the date of the distribution.
You are only allowed to roll over one distribution from an IRA back into the same type of IRA in any 12-month period. This limitation does not apply to a distribution that you take from a traditional IRA and roll over to a Roth IRA as a conversion contribution.
