Find out how and when to roll over your retirement plan or IRA to another retirement plan or IRA. Review a chart of allowable rollover transactions.

Sep 16, 2025 · Topic no. 413, Rollovers from retirement plans A rollover occurs when you withdraw cash or other assets from one eligible retirement plan and contribute all or part of it, within 60 days, to …

Information about Form W-4R, Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions, including recent updates, related forms and instructions. Form W-4R is used so your …

Complete Form W-4R to have payers withhold the correct amount of federal income tax from your nonperiodic payment or eligible rollover distribution from an employer retirement plan, annuity …

A transfer of pretax amounts to one destination and after-tax amounts to another could have been done through a 60-day rollover, but the distribution was subject to mandatory 20% withholding on the …

Aug 26, 2025 · Find answers to commonly asked questions about the IRS 60-day rollover requirement waiver for IRAs or work retirement plans.

How do I do a rollover? There are two ways to do a rollover. You can do either a direct rollover or a 60-day rollover. If you do a direct rollover, the Plan will make the payment directly to your IRA or an …

Eligible rollover distributions—20% withholding. Distributions you receive from qualified retirement plans (for example, 401(k) plans and section 457(b) plans maintained by a governmental employer) or tax …

Box 2. Shows rollover contributions, including direct rollover contributions, you made in 2025 to an IRA (other than conversions done through a rollover contribution from a traditional IRA or traditional …

A direct rollover may be made for the employee, for the employee's surviving spouse, for the spouse or former spouse who is an alternate payee under a qualified domestic relations order (QDRO), or for a …