BWhitman
Intuit Alumni

Retirement tax questions

Other than the statute, there is little guidance on what actually qualifies.  The statute defines a "public safety officer" using the definition in 42 U.S.C. 3796b (9)(A).  There is no list in the statute of positions that qualify, you just need to determine if you meet the definition.  That definition is here:   http://www.law.cornell.edu/uscode/text/42/3796b .  It covers the obvious positions such as law enforcement officer, firefighter, member of a rescue or ambulance crew, corrections and parole officer, etc.  However, if your position is not obvious, you may need to actually read the statute to see if it is included.