IRA One Rollover Per Year Rule IRS regulations once every 12 Months IRS specifically says not a rollover https://www.irs.gov/retirement-plans/ir ... -year-rule roll-over rule limited to one indirect rollover limited to one indirect rollover article from the IRS limited to one indirect rollover once a year rule the IRS code now states the IRS code now states IRA website one year waiting rule the IRS code now states not a rollover IRA One-Rollover-Per-Year Rule