Am I a retired public safety officer?

If you're a retired law enforcement officer, corrections officer, firefighter, chaplain, member of a rescue squad or ambulance crew, or forensic security employee (who provided for the care, custody, or control of forensic patients) and you retired because of disability or because you reached normal retirement age, you're considered a retired public safety officer.

You may be able to deduct from income certain distributions used for accident, health, or long-term care insurance premiums.

The amount you exclude can't be used to claim the medical expense deduction for Itemized Deductions.