Yes, you do.
Qualified
public safety employees.
If you are a qualified public
safety employee, distributions made from a governmental defined benefit pension
plan aren’t subject to the additional tax on early distributions. You are a
qualified public safety employee if you provided police protection, firefighting
services, or emergency medical services for a state or municipality, and you
separated from service in or after the year you attained age 50.
Expanded exception to the tax
on early distributions from a governmental plan for qualified public safety
employees. For tax years beginning after December 31, 2015, in addition to
those employees described in Qualified public safety employees, the definition
is expanded to include the following:
Federal law
enforcement officers, Federal customs and border protection officers, Federal
firefighters, Air traffic controllers, Nuclear materials couriers, Members of
the United States Capitol Police, Members of the Supreme Court Police, and
Diplomatic security special agents of the United States Department of State.