@rjm76
You enter the Form 1099-R as you normally would. There are follow-up screens with one of which will ask if you were a Public Safety Officer, answer Yes. Continuing on there will be another screen asking how you paid for health insurance. Enter the amount you paid, not to exceed $3,000.
On your Form 1040, on Line 5a will be the written PSO. On Line 5b will be the taxable amount of your pension income less the amount you entered for health insurance.
