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Posted

60-day indirect rollover comes to mind.

Kurt Vonnegut: 'To be is to do'-Socrates 'To do is to be'-Jean-Paul Sartre 'Do be do be do'-Frank Sinatra

Posted
Can you give a breif explanation?

My tax filing deadline has been extended from April 17th to September. I made a contribution of $5,000 to my Traditional IRA back in December 2011. Let's assume my account has earned 10% since then (so my contribution has earned $500). I can take a distribution by my tax filing deadline in September. I must include the earnings in my distribution, so I may receive a check for $5,500, but only pay tax (and early withdrawal penalty, if applicable) on $500 for 2011.

Now, let's suppose I made the contribution for 2011, but deposited in in January 2012. The same rules apply, except the $500 in earnings will be taxed in 2012 (the year of deposit).

Good Luck!

CPC, QPA, QKA, TGPC, ERPA

Posted
60-day indirect rollover comes to mind.

It does, but this is one of those odd rules where you may actually "change your mind" about making the contribution you just funded to your IRA. After changing your mind (for whatever reason), you may remove the funds (plus earnings) by the tax filing deadline of the year for which the contributions were made. The taxability of the earnings will depend on the year of actual deposit.

Good Luck!

CPC, QPA, QKA, TGPC, ERPA

Posted
60-day indirect rollover comes to mind.

It does, but this is one of those odd rules where you may actually "change your mind" about making the contribution you just funded to your IRA. After changing your mind (for whatever reason), you may remove the funds (plus earnings) by the tax filing deadline of the year for which the contributions were made. The taxability of the earnings will depend on the year of actual deposit.

Good Luck!

But the taxpayer in my situation is not changing his mind about a contribuition he made. He is changing his mind about a distribution he received. He wants to put the distribution he received back into the IRA. The 60 day rollover rule would work, but I was hoping for something that we could do beyond 60 days.

Posted
Is there a window of opportunity for an IRA owner to return a distribution to his IRA without incurring any tax?

60 days is all you get unless you have a good reason. See Pub 590 P 23-4 for waivers of 60 day limit.

mjb

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