Line 5c
If you have a rollover, including a direct rollover, from one qualified employer’s plan to another or to an IRA, check box 1 on line 5c. See Rollovers , earlier, for more information.
If you are making the election to exclude from your income distributions made from your eligible retirement plan to pay premiums for coverage by an accident or health plan or a long-term care contract, check box 2 on line 5c. See Insurance Premiums for Retired Public Safety Officers , earlier, for more information.
If another publication or instruction tells you to write a word or a code next to line 5b, check box 3 on line 5c and enter that word or code on the entry space next to box 3.
Check each box that applies to you.