Partial PSO deductions

areading55 — Mon, 05 Jan 2026 22:09:39 GMT

Partial PSO deductions. During TY 2025, my retirement plan paid $850 directly to LTC company. However, mid-year the LTC company's new policy requires direct payment from me. How do I qualify my direct payments as PSO payments on my tax form?

Re: Partial PSO deductions

DaveF1006 — Thu, 15 Jan 2026 00:17:39 GMT

According to the IRS, "If you are a retired public safety officer, amounts excluded from gross income, not to exceed $3,000, if the amounts (1) were paid by your retirement plan directly to the insurer for qualified health insurance premiums or (2) were received by you from that retirement plan and used to pay those premiums". Your direct payments are qualified as PSO payments.

IRS Instructions for Form 7206

topic Re: Partial PSO deductions in Deductions & credits

Partial PSO deductions

Re: Partial PSO deductions