Other items that must be notarized or certified may require an original be mailed. Have earned income that year. Open the account by April 15. Make the contributions in cash. Rollover IRAs 9.
Some distributions are ineligible for rollover.
A rollover IRA can also be a conduit between employer-sponsored plans as long as no other monies are added to the account. Roth IRAs 11. Married couples filing separately are ineligible. There is no limit on the number of years contributions may be made since these are after-tax dollars. Qualified distributions incur no federal income tax.