@apergoli
To recover your contributions sooner you would have to report a lower taxable amount than what's shown in box 2a of your 1099-R. What exactly do you see in the Form 1040 instructions that says you can do that?
The instructions do say that you can report a lower taxable amount if you are a retired public safety officer and part of your pension distribution is used to pay for health insurance. Do you meet these requirements? If so, you are not going to get in trouble with the IRS if you are legitimately entitled to use this option. Enter the 1099-R as it appears on the form. After you enter the 1099-R, when TurboTax asks whether the pension comes from employment as a public safety officer answer Yes, then answer the follow-up questions. TurboTax will calculate the taxable amount. On your Form 1040 the abbreviation PSO will be printed next to line 5b.
If you do not meet the requirements for the adjustment for insurance for a retired public safety officer, I wouldn't mess with the taxable amount. If you report a lower taxable amount than what's in box 2a of your 1099-R the IRS wouldn't even have to do an audit. They will just send you a notice saying that the amount you reported is wrong and you have to pay additional tax plus penalties and interest.
