Cannot find any place to enter the Retired Public Safety Officer Exclusion for Health insurance premiums allowed by the Federal protection ct of 2006. Up to $3000.

[pdyounker]

Last year Turbo-tax asked me if this exclusion applied to me. This year it does not ask me, nor can I find a place to enter the $3000 exclusion.

[DoninGA]

After you have entered the Form 1099-R there will be a series of screens asking you questions, one of the screens will ask if you were a Public Safety Officer, answer Yes,  Continuing on there will be another screen asking how much you paid for health insurance, enter the amount not to exceed $3,000

On the Form 1040 Line 5a will be entered PSO.  On Line 5b your taxable amount will be reduced by the amount of health insurance you paid.

[AnnetteB6]

As you are going through your return to enter the Form 1099-R reporting retirement plan distributions, there will be a follow-up question that asks whether you were employed as a public safety officer.  Then, a second question asking for the amount of health insurance premiums can be entered and excluded from that taxable income.

Health insurance premiums for an eligible retired Public Safety Officer are not explicitly shown as a deduction on your tax return.  Instead, the amount that was paid is excluded from the taxable portion of the retirement plan distribution.  

You can see this by looking at your Form 1040.  Line 5a includes the total amount of distributions reported from pensions and annuities.  Line 5b includes only the taxable portion of those distributions.  If health insurance premiums for an eligible retired Public Safety Officer are reported, then Line 5b will be less than Line 5a by the amount of the premiums, up to a limit of $3000.  

@pdyounker