How do I enter my amount paid for health insurance from my 1099R box 5...do I deduct the amoun from the gross?

No,

the amount in Box 5 will be forwarded to the proper section in TurboTax and deducted from your toral income if applicable. It is not deducted directly from your retirement income.

You should enter the 1099-R as it is reported and the program will ask if the amount in Box 5 represents health Insurance Premiums paid. Answer "Yes".