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
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