@mjnewt1 After you have completed entering your Form 1099-R there will several follow-up screens. On one of the screens you will be asked if you were a Public Safety Officer (PSO), answer Yes. Continue and there will be another screen how much you paid for health insurance, enter the amount paid but no more than $3,000.
On your Form 1040 Line 5a there will be a PSO entered. On line 5b your taxable retirement income will be reduced by the amount of health insurance premiums you entered.
