Late rollover navigator
You may have missed the deadline. You may still be able to fix it.
Rev. Proc. 2016-47 allows late rollovers on specific grounds — no IRS approval required. Answer 3 questions to find out if you qualify.
How it works
What is Rev. Proc. 2016-47 self-certification?
In 2016, the IRS published Revenue Procedure 2016-47, which allows taxpayers who missed the standard 60-day rollover window to self-certify a waiver if the delay was caused by one of 11 specific qualifying reasons — such as a financial institution error, a lost check, a serious illness, or a death in the family.
You write and sign a letter to your IRA custodian certifying the qualifying reason. No IRS approval is needed. The custodian can then accept the late rollover as if it were timely. nesthelm generates the letter with the correct statutory language from your inputs — $49, the same as the in-window plan.
Free diagnostic
Do you qualify?
Answer 3 questions. If you qualify, you'll get the self-certification letter for $49. If you don't, we'll tell you honestly — and explain what your options are.
Question 1 of 3
What best describes what happened?
Common questions
Does every custodian have to accept the letter?
No — acceptance is at the custodian's discretion under Rev. Proc. 2016-47. Most major custodians (Fidelity, Vanguard, Schwab) are familiar with the procedure and generally accept compliant letters. If your custodian refuses, you can try another IRA custodian.
What if the IRS later questions it?
Keep your letter, the custodian's acceptance confirmation, and all supporting documentation for at least 7 years. If the IRS sends a CP2000 notice, your letter and rollover completion documentation typically resolves it. Consult a CPA if you receive a notice.
Is nesthelm a law firm?
No. nesthelm is an educational tool. The self-certification letter it generates uses the verbatim statutory language from Rev. Proc. 2016-47 and your own description of what happened. You are responsible for the accuracy of the information you certify. For complex situations, consult a tax attorney or CPA.