Once-per-year limit for IRA rollovers, is that for each separate IRA, husband and wife each can do it? Details box won't open. Trying to consolidate various IRAs into one.

 here is a link for rollover chart. https://www.irs.gov/pub/irs-tege/rollover_chart.pdf.

The one-per year limit does not apply to:

• rollovers from traditional IRAs to Roth IRAs (conversions)
• trustee-to-trustee transfers to another IRA
• IRA-to-plan rollovers
• plan-to-IRA rollovers
• plan-to-plan rollovers,

It's important to understand the Details.

It isn't "once per year." It's "in any 1-year period." That's 366 days.

And it applies to Distributions put back into a similar account type. It really applies to the scenario where someone took the money and intends to meet the 60-day rule or the covid repayment rule. Those transactions that don't include the taxpayer in the middle of them, that are trustee-to-trustee, are not considered a distribution event if it is being done right (we see a lot of errors being made).

You mention 3 different IRAs. IRA accounts and activities are always Individual. There is no "we" involved or joint regulation for retirement accounts. They should be able to transfer the holdings as they are, in most cases, and not have to cash out or sell the holdings first. Also, they should consolidate Trad into Trad and Roth into Roth, unless they intend to trigger a taxable conversion while they are working on this concept. Lastly, depending on what type of investor they are, they might find one IRA account that they like best, and transfer the other 2 into that one. For instance, as someone approaches retirement they might move a SIMPLE IRA and a SEP IRA into their Trad IRA that is self-directed, where they can still do all the investing management.

This might be something you want to pass to a benefits coordinator.