Health insurance premiums for an eligible retired Public Safety Officer are not explicitly shown as a deduction on your tax return. Instead, the amount that was paid is excluded from the taxable portion of the retirement plan distribution.
You can see this by looking at your Form 1040. Line 5a includes the total amount of distributions reported from pensions and annuities. Line 5b includes only the taxable portion of those distributions. If health insurance premiums for an eligible retired Public Safety Officer are reported, then Line 5b will be less than Line 5a by the amount of the premiums, up to a limit of $3000.
As you are going through your return to enter the Form 1099-R reporting retirement plan distributions, there will be a follow-up question that asks whether you were employed as a public safety officer. Then, a second question asking for the amount of health insurance premiums can be entered and excluded from that taxable income.
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