Page 72 - Other Income for Individuals

Public Safety Officer Killed or Injured in the Line of Duty

 A spouse, former spouse, and child of a public safety
officer killed in the line of duty can exclude from gross

income survivor benefits received from a
governmental section 401(a) plan attributable to the

officer’s service.
 See section 101(h). A public safety officer who’s
permanently and totally disabled or killed in the line

of duty and a surviving spouse or child can exclude
from income death or disability benefits received

from the federal Bureau of Justice Assistance or death
benefits paid by a state program.
 See section 104(a)(6).

 For this purpose, the term “public safety officer”
includes law enforcement officers, firefighters,

chaplains, and rescue squad and ambulance crew
members.
 For more information, see Pub. 559, Survivors,

Executors, and Administrators.

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