Pension Protection Act

[tpnl]

Does anyone know if surviving spouses of Police/Fire are entitled to the "up to $3,000" deduction for health premiums through their pension?

I have a widow that said she does not think she qualifies for the deduction because she is the spouse. The police officer passed away several years ago, but the widow still gets his pension.

[New York Enrolled Agent]

Does anyone know if surviving spouses of Police/Fire are entitled to the "up to $3,000" deduction for health premiums through their pension?

I have a widow that said she does not think she qualifies for the deduction because she is the spouse. The police officer passed away several years ago, but the widow still gets his pension.

Surviving Spouses or other distributees are not eligible. See IRS Notice 2007-7, Section VI, Q&A 25