Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Income — Retirement Income Workout

Taxable Pensions and Annuities

Retired Public Safety Officers

Eligible public safety officers can exclude up to $3,000 from income distributions made directly from a government retirement plan to the provider of accident, health, or long-term disability insurance. Refer to Publication 575, Pension and Annuity Income, for more information.