You must complete the rollover by the 60th day following the day on which you receive the distribution. (This 60-day period is extended for the period during which the distribution is in a frozen deposit in a financial institution.
A written explanation of rollover must be given to you by the issuer making the distribution.
The IRS may waive the 60-day requirement in certain situations, such as in the event of a casualty, disaster, or other event beyond your reasonable control.
To obtain a waiver in most cases, a request for a ruling must be made including the applicable user fee.