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New Member
posted Jun 4, 2019 1:32:16 PM

My 1099 does not reflect my dental premium for the deduction allowed to PSO how do I include the dental premiums

The dental premiums are deducted from my annuity, I do not pay the directly.

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6 Replies
Expert Alumni
Jun 4, 2019 1:32:17 PM

Your 1099-R might show an amount for these dental insurance premiums in Box 5 (see screenshot).  If so, this amount is included in TurboTax calculations, so that you are not taxed on the premiums that are deducted from your retirement income.

If the amount of dental insurance premiums you paid from your annuity is not shown on your 1099-R, you can claim this amount as a medical expense in your return.  

New Member
Jun 4, 2019 1:32:19 PM

1099R does not reflect the dental premium paid.

Level 15
Jun 4, 2019 1:32:20 PM

If it was taken directly out of the box 1 amount and not reflected in box 5 then when you enter the 1099-R you will be asked of you are a PSO.  Answering yes will give a screen asking if the Pension Administrator Paid the health insurance, answering yes allows you to enter the amount whether or not it was in box 5.

Level 15
Jun 4, 2019 1:32:22 PM

The IRS does not require that the insurance premium be in box 5 on the 1099-R to deduct it.  See IRS Pub 575, page 6.
<a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p575.pdf">https://www.irs.gov/pub/irs-pdf/p575.pdf</a>

It will be reduce the taxable amount on the 1040 form line 16b with "PSO" next to it (line 12 on 1040A).

New Member
Jun 4, 2019 1:32:23 PM

Thanks I think I got it.

Returning Member
Feb 19, 2020 7:29:08 AM

Hi - Here's the catch the amount shown in box 5 on the 1099r does not include the dental part of the health insurance premiums however if I add the additional dental amount then it does not match the amount reported on the 1099R - Won't this create a problem if the amounts do not match? Also where else can I show it without itemizing? THANKS