Public Safety Officer's widow's health insurance premiums?

[garycarols]

What if my husband was a public safety officer.  He died two years ago.  Now, as his widow, I get a 1099-R from his pension with code 4 "Death Benefit" as the distribution code in box 7.  If I still have health insurance taken out of the pension, am I eligible for the up-to-$3000 exclusion, even though I am NOT a public safety officer?  Thank you!

[Bsch4477]

No, that is a benefit of a retired public safety officer. 

[garycarols]

Thanks for your prompt reply!  

[fcjurney]

What if my husband was living for the first quarter of the year?

[ToddL99]

You can deduct those premiums (up to $3000) from your joint 2020 income if:

• your husband was alive for the first quarter of 2020,
• was drawing a public safety officer pension and; 
• used the money for health or long-term care insurance premiums

How to claim retired Public Safety Officer exemption

... and, our condolences for the loss of your husband.

[fcjurney]

Thank you for your prompt reply.