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Missed the 60-day rollover deadline? Generate the IRS self-certification letter — free.
The IRS charges $18,500for a private letter ruling. If one of the 12 recognized reasons caused your miss, you don't need one: a self-certification letter in the official model format, handed to your custodian, does the job — free. This generator builds it with the IRS's own wording, entirely in your browser.
These are the 12 reasons the IRS recognizes (Rev. Proc. 2020-46). The letter inserts the IRS's own wording for the one you pick. If none fit, self-certification is not available — don't stretch one to fit.
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July 21, 2026 To: [Receiving IRA custodian] Re: Self-Certification for Acceptance of a Late Rollover Contribution Dear Sir or Madam: Pursuant to Internal Revenue Service Revenue Procedure 2016-47, as modified by Revenue Procedure 2020-46, I certify that my contribution of [Amount] missed the 60-day rollover deadline for the reason listed below. I am making this contribution as soon as practicable after the reason no longer prevents me from making the contribution. I understand that this certification concerns only the 60-day requirement for a rollover and that, to complete the rollover, I must comply with all other tax law requirements for a valid rollover and with your rollover procedures. Pursuant to Revenue Procedure 2016-47, as modified by Revenue Procedure 2020-46, unless you have actual knowledge to the contrary, you may rely on this certification to show that I have satisfied the conditions for a waiver of the 60-day rollover requirement for the amount identified above. I was unable to complete the rollover within 60 days because [qualifying reason]. I declare that the representations made in this document are true and that the IRS has not previously denied a request for a waiver of the 60-day rollover requirement with respect to a rollover of all or part of the distribution to which this contribution relates. Sincerely, [Your full name] Date: July 21, 2026
The rule, in one sentence
Late-rollover self-certification: under Rev. Proc. 2016-47 as modified by Rev. Proc. 2020-46, a taxpayer who missed the 60-day rollover deadline for one of 12 recognized reasons may certify that fact in writing to the receiving custodian and complete the rollover without asking the IRS for anything — free, versus the $18,500 user fee for a private letter ruling.
$0
cost of self-certification — a letter to your custodian, no IRS filing, no approval wait
$18,500
the IRS user fee for the alternative, a private letter ruling (Rev. Proc. 2026-4) — before professional fees
12
qualifying reasons the IRS recognizes, including a lost or uncashed check (Rev. Proc. 2020-46)
The 12 qualifying reasons, in plain language
- Financial institution error
- Check lost, delayed, or never arrived
- Deposited to the wrong account
- Principal residence severely damaged
- Death of a family member
- Serious illness or injury (me or a family member)
- Incarceration
- Foreign government restrictions on the transfer
- Postal error
- IRS levy — proceeds returned
- Plan delayed providing required information
- Distribution sent to a state unclaimed property fund
The letter must use the reason that actually happened — the IRS can examine it on audit. If none genuinely fit, run the free diagnostic to see what options remain.
Self-certification — the questions everyone asks
- What is 60-day rollover self-certification?
- A written statement, permitted by IRS Revenue Procedure 2016-47 (as modified by Rev. Proc. 2020-46), in which you certify that you missed the 60-day rollover deadline for one of 12 recognized reasons and are completing the rollover as soon as practicable. You give the letter to the receiving IRA custodian or plan administrator — no IRS filing and no IRS approval is involved.
- Is self-certification an IRS waiver?
- No — and that distinction matters. The Revenue Procedure states that self-certification is not a waiver by the IRS. It lets your custodian accept the late rollover and gives you reporting relief, but the IRS can still examine your return and determine the requirements weren't actually met. Keep documentation proving your qualifying reason.
- What are the 12 qualifying reasons?
- Financial-institution error; a distribution check that was misplaced and never cashed; a distribution deposited into an account you mistakenly thought was an eligible retirement plan; severe damage to your principal residence; death of a family member; serious illness of you or a family member; incarceration; restrictions imposed by a foreign country; postal error; an IRS levy whose proceeds were returned; the distributing plan delaying information the receiving plan required; and a distribution made to a state unclaimed property fund (added by Rev. Proc. 2020-46).
- How much does the alternative — a private letter ruling — cost?
- The IRS user fee for a private letter ruling is $18,500 as of 2026 (Rev. Proc. 2026-4), before any professional fees, and the process typically takes 6–12 months. Self-certification is free and immediate — which is why it's worth checking whether one of the 12 reasons genuinely covers your situation first.
- What do I do with the letter once it's generated?
- Deliver it to the receiving custodian along with your rollover contribution, and keep a copy with your tax records. Acceptance is at the custodian's discretion — most major custodians recognize the model-letter format — and completing the rollover still has to satisfy all other rollover rules. If a representative is unfamiliar with the procedure, ask for the rollover or tax-reporting desk.
The letter is step one. Getting it accepted is the game.
Custodians accept self-certifications at their discretion — and front-line reps often haven't seen one. The $49 missed-deadline plan adds what the letter alone can't: the exact phone script for your custodian, the escalation path when a rep refuses, how your 1099-R should be corrected afterward, and deadline-tracked steps to finish the rollover.
Educational information only — not tax, legal, or investment advice, and no advisory or fiduciary relationship is created. You are responsible for the accuracy of anything you certify; misrepresentation can mean income tax, the 10% additional tax under §72(t), and state taxes. Verify your situation with a CPA before submitting. See also: the 60-day rollover rule, explained.