Help Me With a Qualified Public Safety Officer Exclusion

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Dear Brass Tax Presentations,

With regards to the qualified public safety officer exclusion no longer being needed to be paid directly to the insurance providers, is that change effective for 2022 tax returns or did it just start in 2023?

Said in another way, should I go back and amend the 2022 returns for public safety officers that had health insurance but didn’t have the premiums paid to the insurance company directly from their pensions?

Thank you in advance!


From Brass Tax Presentations

The change that allows public safety officers to effectively be reimbursed by a retirement plan for their health insurance (rather than being paid directly by the retirement plan) is effective for distributions taken on or after December 30, 2022. So in theory, you could amend a 2022 return to amend for this issue, but only if the distribution from the plan occurred within those last 2 days of 2022.

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