Rollover after a 60-day rollover?

[Fran D]

I executed a 60-day rollover with one of my IRAs this year. I withdrew the funds and deposited them back into the same account within the 60-day window. Can I now take that same IRA and roll it over (completely and permanently) into one of my 401Ks (solo 401K) or do I still need to wait until 2025 before I can do that?

[Opus 17]

You can do an unlimited number of direct transfers.  If you can get the 401k custodian to accept an electronic transfer from the IRA custodian, that's fine.  If you want the check in hand and pass the funds through your own bank account, you can only do that once per year.   And that's once every 12 months, not once per calendar year, so you don't just have to wait for 2025 in general, you must wait at least 366 days from the previous rollover.

[dmertz]

The rollover to the 401(k) does not have to be done by direct rollover.  Rollovers to or from a 401(k) are not subject to any statutory limitation on the frequency of such rollovers.

[Fran D]

I forgot about the twelve month clock. Thanks for clearing that up.