This response applies to (firefighters) safety officers who pay health care premiums directly from their retirement annuity. The provisions of the 2006 Pension Protection Act allow retired public safety officers up to a maximum of $3,000 in health care premiums paid directly from qualified retirement accounts as reduction to taxable retirement income. The question I have is where this is reported. I spoke with a TurboTax representative and he informed me that, when entering the 1099R data, I should not change any of the data reported on the form. He said there are additional questions that TurboTax will ask regarding the amount reported in box 5 of the 1099R. I am in the process of preparing a return and will provide an update on this response when I complete the return. Hope this helps.
