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Is a State of Oregon Military Security Officer considered a public safety officer ?

I was a State of Oregon civilian employee with the Oregon Air National Guard. My job title was Military Security Officer 1. 

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Level 15

Is a State of Oregon Military Security Officer considered a public safety officer ?

No that does not qualify ... the definition is for civilian positions not military...

Insurance Premiums for Retired Public Safety Officers

If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for accident or health insurance or long-term care insurance. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be made directly from the plan to the insurance provider. You can exclude from income the smaller of the amount of the insurance premiums or $3,000. You can only make this election for amounts that would otherwise be included in your income. The amount excluded from your income can't be used to claim a medical expense deduction.

An eligible retirement plan is a governmental plan that is:

  • a qualified trust,

  • a section 403(a) plan,

  • a section 403(b) annuity, or

  • a section 457(b) plan.

If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. The amount shown in box 2a of Form 1099-R doesn't reflect this exclusion. Report your total distributions on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. Report the taxable amount on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Enter “PSO” next to the appropriate line on which you report the taxable amount.

If you are retired on disability and reporting your disability pension on line 7 of Form 1040 or Form 1040A, or line 8 of Form 1040NR, include only the taxable amount on that line and enter “PSO” and the amount excluded on the dotted line next to the applicable line.

https://www.irs.gov/publications/p575/ar02.html#en_US_2016_publink1000226714

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3 Replies
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New Member

Is a State of Oregon Military Security Officer considered a public safety officer ?

I currently receive a Tier I retirement from the State of Oregon
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Level 15

Is a State of Oregon Military Security Officer considered a public safety officer ?

If you are not sure call the state and ask if it qualifies ... as for the feds you see the rules in my answer.
Highlighted
Level 15

Is a State of Oregon Military Security Officer considered a public safety officer ?

No that does not qualify ... the definition is for civilian positions not military...

Insurance Premiums for Retired Public Safety Officers

If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for accident or health insurance or long-term care insurance. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be made directly from the plan to the insurance provider. You can exclude from income the smaller of the amount of the insurance premiums or $3,000. You can only make this election for amounts that would otherwise be included in your income. The amount excluded from your income can't be used to claim a medical expense deduction.

An eligible retirement plan is a governmental plan that is:

  • a qualified trust,

  • a section 403(a) plan,

  • a section 403(b) annuity, or

  • a section 457(b) plan.

If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. The amount shown in box 2a of Form 1099-R doesn't reflect this exclusion. Report your total distributions on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. Report the taxable amount on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Enter “PSO” next to the appropriate line on which you report the taxable amount.

If you are retired on disability and reporting your disability pension on line 7 of Form 1040 or Form 1040A, or line 8 of Form 1040NR, include only the taxable amount on that line and enter “PSO” and the amount excluded on the dotted line next to the applicable line.

https://www.irs.gov/publications/p575/ar02.html#en_US_2016_publink1000226714

View solution in original post