|February 28, 2019||
The changes to the tax law beginning in the 2018 tax year have not affected the deduction for Public Safety Officers. The instructions for both federal and non-federal retired PSO's are below.
For federal PSO's, IRS Publication 721 instructions cover Distributions Used To Pay Insurance Premiums for Public Safety Officers. The current link is http://www.irs.gov/pub/irs-pdf/p721.pdf
For state and local PSO's, the instructions are contained in IRS Publication 575, Insurance Premiums For Retired Public Safety Officers. The link is http://www.irs.gov/pub/irs-pdf/p575.pdf