Insurance Premiums for Retired Public Safety Officers

Eligible retired public safety officers can exclude up to $3,000 of their Distribution that was used to pay for certain qualified insurance premiums.

• Form 1099-R's that have Code 1 in Box 7 does not qualify.

• Retirement Age must be met.

• Eligible Retired Public Safety Officers that have Code 3 or Code 2 in box 7 that qualify to take this deduction must have the "Disability Pensions Before Retirement Age" checkbox selected within the Form 1099-R Listing Page.