TurboTax FAQ
TurboTax FAQ
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What does "Employed as a Public Safety Officer" mean?

For taxation purposes, a PSO is defined as: "an individual serving a public agency in an official capacity, with or without compensation, as a law enforcement officer, as a firefighter, as a chaplain, or as a member of a rescue squad or ambulance crew."

FEMA employees as well as certain public employees working with FEMA are also considered PSOs. Similar positions in the non-public sector (e.g., security guard, trauma doctor or nurse, lifeguard) are not considered PSOs.

Retired Public Safety Officers, or PSOs, can exclude up to $3,000 of their retirement income, if the money was used towards health or long-term care insurance premiums.