 Partially taxable pension and annuities. So now you're saying you got a pension or annuity, but only part of it is taxed Okay, so now you're gonna have a you know a taxable amount non-taxable So enter the total pension or annuity payments for from form 1099 our box One online 5a so if you're form 1099 our doesn't show the taxable amount You must use the general rule explained in publication 939 to figure the taxable part to enter Online 5b that's kind of an unusual situation because usually you would think and hope that it does show the taxable amount But if it doesn't you can go to that publication But if your annuity starting date defined later was after July 1st 1986 see simplified method later to find out if you must if you must use that method to figure the taxable part So you can ask the IRS to figure the taxable part for you for a $1,000 fee that doesn't sound like very worth it for details. You can see publication 939 So if form 1099 our shows a taxable amount you can report that amount online 5b But you may be able to report a lower taxable amount by using the general rule or the simplified method Or if the exclusion for retired public safety officers discussed next applies Insurance premiums for retired public safety officers. So kind of a special type of area here If you are an eligible retired public safety officer law enforcement officer firefighter Chaplain or member of rescue squad or ambulance crew You can elect to exclude from income distributions made from your eligible retirement plan That are used to pay the premiums for coverage by an accident or health plan or a long-term care insurance contract You can do this only if you retired because of disability or because you've reached normal retirement age The premiums can be for coverage for you your styles or dependence The distribution must be from a plan maintained by the employer from which you retired as a public safety officer Also, the distributions must be made directly from the plan to the provider of the Accident or health plan or long-term care insurance contract You can exclude from income the smaller of the amount of the premiums or three thousand dollars You can make this election only for amounts that would otherwise be included in your income an Eligible retirement plan is a government plan that is qualified trust or section 403 a 403 B or four five seven B plan If you make this election reduce the otherwise taxable amount of your pension or annuity by the amount excluded The amount shown on box 2a of form 1099 are doesn't reflect the exclusion Report your total distributions on line 5a and the taxable amount on line 5b enter PSO next to line 5b if you are retired or Retired on disability or reporting your disability pension on line 1h Include only the taxable amount on that line and enter PSO and the amount excluded on the dotted line Next to line 1h so again somewhat of an unusual type of situation there You