There is no general federal exclusion or special tax break for retired law enforcement. There may be a provision on your state taxes. What state do you live in? Generally, the state tax provisions will be addressed in the state interview, you need to look through all the listings of state adjustments. Or, sometimes this is part of the federal interview, when you enter your 1099-R, and if you have already entered your state of residence, you may be asked state-specific questions like "is this 1099-R from law enforcement?"