An IRA rollover completed after the 60-day rollover deadline is considered late. Your IRA custodian may accept a rollover contribution that missed the 60-day requirement with a waiver. In certain circumstances, the IRS may provide an extension or waiver in the form of a self-certification.
Keep in mind that if the IRS determines that the self-certification requirements were not met, then the IRA owner may be subject to tax and penalties.
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