As I understand the 60 day IRA rollover rule applies to each individual taxpayer for any 12 month period. Calendar year really does not matter. So each spouse can do a roll over within any 12 month period regardless of the other spouse’s IRA activity. So a household could have two independent rollovers so long as each individual follows the 60 day rule even if the distributed money is going to finance the same activity. It should not matter if they file MFJ or MFS for the tax year. It should also not matter whether they live in a community property state. Do I have it right?

Mark