Is a state prison guard considered a public safety employee eligible to deduct health insurance premiums from his taxable retirement income

[TaxGuyBill · Accepted solution]

A prison guard certainly seems to qualify as a "law enforcement officer" to qualify for that exclusion.

Just make sure the other qualifications are met, including that "distribution must be made directly from the plan to the insurance provider".

https://www.irs.gov/publications/p575#en_US_2018_publink1000226714

[taxprochristine]

Where are you able to make this entry? I cannot find that.

[IRonMaN]

I believe it is on the 1099R worksheet