Knowledge Base

10219: Public Safety Officer (PSO) Insurance Premiums

1040 Individual Generally

Retired public safety officers' health insurance premiums should be excluded from income on line 4b (line 16b in Drake17 and prior) of the 1040 with a notation of PSO.


On the 1099 screen, along the top of the screen, click the link Special Tax Treatments to open the 1099-R Special Tax Treatment screen. In the Public Safety Officers area is a data entry field for Insurance Premiums. Enter accident insurance, health insurance, or long term care insurance for retired public service officers. Up to $3,000 can be excluded from income.

If an entry is made in this field, line 4b (line 16b in Drake17 and prior) of the 1040 displays the tax literal "PSO" next to it.

Public service officers include policemen and firemen.

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