1099-r

My wife started collecting her pension last year, Her pension is a little over 700.00 a month.

She gets about 400.00  a month for her pension, and the remainder of the pension goes to pay for our health insurance.

My question is that on her 1099-r in box #1 shows 8,454.20, and in box#2 it shows the same amount as in box #1. There is no federal or state taxes taken out, and in box #7 it has a #2 in the box.

My question is can I right off the amount we pay for the medical Insurance.