Once you distribute the assets of one IRA and then rollover a portion of those assets to another IRA, you cannot make another tax free rollover for a year.
However, this rule does not apply if you want to rollover eligible funds from an employer’s plan. This therefore means that if you want to rollover from a qualified plan or account, you can do so numerous times within the same year. You can also rollover funds from a traditional IRA to a Roth IRA numerous times a year, as this rule also does not apply to Roth Conversions.