PSO Deduction

joe286 — Wed, 11 Feb 2026 06:42:23 GMT

I am a retired police officer and I am trying to see if the up to $3000 is for the supplemental insurance premiums I pay. Below is how the tax form is displayed .

Public Safety Officer

If Joseph is an eligible retired public safety officer, you can exclude up to $3,000 of distributions made from Joseph's eligible retirement plan.

The distributions must be used to pay the premiums for accident, health, or long-term care insurance. The premiums can be for coverage for Joseph, Theresa, or any dependents.

Amount of Joseph's distribution, if any, used for PSO health insurance premiums:

Re: PSO Deduction

AnnetteB6 — Wed, 06 Mar 2024 16:01:32 GMT

If you are asking whether the premiums you pay are qualified for the exclusion, they are if you are paying for accident, health (medical), or long-term care insurance. So if the supplemental policy covers one of those types of costs then they would qualify and you would enter the amount that you paid, up to $3000.

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.

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.

topic PSO Deduction in Deductions & credits

PSO Deduction

Public Safety Officer

Re: PSO Deduction