Deductions & credits

If it was taken directly out of the box 1 amount and not reflected in box 5 then when you enter the 1099-R you will be asked of you are a PSO.  Answering yes will give a screen asking if the Pension Administrator Paid the health insurance, answering yes allows you to enter the amount whether or not it was in box 5.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**