How do I account for medical premiums not completely covered by HRA?

[hieye5]

My husband is a retired police officer collecting a pension.  He receives a monthly stipend that is not taxable income because it's considered an HRA.  The stipend is used to pay for medical insurance premiums, but there's an annual limit and it doesn't pay for everything.  We paid $5,200 out of pocket that was NOT reimbursed by the stipend.  We used his monthly pension income to cover the unreimbursed premium payments.   I'm not clear on what I can/can't do regarding reporting medical expenses.  

1.  Does the $5,200 we paid qualify for the $3,000 deduction for retired public safety officers?
2.  Can I include $5,200 for medical expenses on schedule A?

[RobertB4444]

Yes, the $5200 that you paid qualifies for the $3000 deduction for public safety officers.

When you enter the 1099-R that you received for his pension you will be asked a series of questions afterward.  One of those is if you are a public safety officer.  You'll answer yes to that one and there will be a follow up asking about health insurance premiums.  Enter $3000 here and the taxable amount of your husband's pension will be adjusted by $3000 with PSO entered on the 1040.

The other $2200 that you paid qualifies as a medical deduction on schedule A if you itemize deductions.

@hieye5