You paid the dentist $600, bought medications for $150, and want to get part of it back. The government is indeed ready to return 13% of these expenses — but only if you fill out the paperwork correctly. Most rejections are not because the person isn't entitled to the deduction, but because the certificate is wrong, the receipt is lost, or the contract lists the wrong relative. Let's go through how to navigate the process without mistakes and what you can actually get back.
First, the main point: a deduction is not a "government bonus" but a refund of income tax you've already paid. If you work officially and pay 13% of your salary in tax, you can reduce your taxable income by the amount of medical expenses (within the limit). You won't get back the full amount spent, but 13% of it. For example, if you spent $500, you'll get back $65. This is the key difference from how many people imagine it: "they'll return $500" — no, they'll return the tax on it.
Who is eligible for the deduction and how much you can actually get back
The right to a deduction belongs to those who pay income tax at 13% (or 15% above the threshold). If you're self-employed on a special tax regime, an individual entrepreneur on a special regime, or unemployed — you're not eligible for a medical deduction because you don't pay this tax. This is the first thing to check before collecting documents.
You can get a refund for:
- your own treatment;
- treatment of your spouse;
- treatment of your parents;
- treatment of children under 18 (and up to 24 if in full-time education).
Deductions are not available for siblings, grandparents. This is a common mistake: a person pays for their grandmother's treatment and tries to get a deduction — it will be denied, even if all receipts are present.
The refund amount is limited. For regular treatment, there is an expense limit of $1,500 per year (i.e., maximum refund $195). For expensive treatment, there is no limit — you can get back 13% of the full cost. Expensive treatment is determined by a government-approved list; it includes, for example, certain types of surgery, dental implantation, IVF. Important: the certificate from the clinic must indicate the service code — 1 (regular) or 2 (expensive). If the clinic puts code 1 instead of 2, you'll lose the ability to get the full amount back.
What documents are needed: step-by-step breakdown
Collecting paperwork is the most routine part. Here's what you'll need.
1. Contract with the clinic
The contract must contain your details and the patient's details (if you're paying for a relative — theirs). If the contract is in your spouse's name but you're paying, you need a document proving the relationship (marriage certificate). If the contract is for a child — birth certificate. Without proof of relationship, the deduction will be denied.
2. Certificate of payment for medical services
This is the main document. It's issued by the clinic upon request. The certificate must include: number, date, your full name, amount, service code (1 or 2), signature and stamp. If the certificate is not on the proper form or has a typo in the surname — the tax authority may deny. Always check the certificate on the spot, without delay.
3. Receipts and payment slips
If you paid in cash — you need cash register receipts. If by card — a bank statement is sufficient, but it's better to keep receipts too. If you bought medications — you need a doctor's prescription marked "for tax purposes" and pharmacy receipts. Without a prescription, medications won't be accepted.
4. Tax return
You can fill it out in your online account on the tax authority's website or through tax software. It's filed for the year in which the expenses occurred. The deadline is April 30 of the following year, but this doesn't apply to deductions: you can file within three years after the year of payment.
5. Refund application
Since 2021, refunds are processed in a simplified manner — the application is included in the return. But if you're applying through your employer, the application is written separately.
Deduction through employer or through tax authority: which is faster
There are two paths. The first — through your employer: you get a notification from the tax authority about your right to a deduction and bring it to your employer. Then income tax stops being withheld from your salary until the deduction amount is exhausted. This is faster: money starts coming in the next month after applying.
The second path — through the tax authority: you file a tax return, wait for the desk audit (up to three months), then the refund to your account (up to another month). Total — up to four months.
| Parameter | Through employer | Through tax authority |
|---|---|---|
| Time to receive money | 1–2 months | Up to 4 months |
| Complexity | Need notification from tax authority | Need tax return |
| Who can receive | Officially employed | Any income tax payer |
| Can it be for past years | No, only current year | Yes, for 3 previous years |
The choice depends on the situation. If you're employed and want the money faster — go through your employer. If you've already quit or want a refund for past years — only through the return. Also, through an employer you cannot get a refund for treatment paid in past years — only for the current year.
Where rejections most often occur and how to avoid them
Rejections are almost always related to documents, not to the right to a deduction. Here are typical situations.
Wrong certificate form
The clinic issued a certificate in an arbitrary form or an old one. The tax authority requires a certificate on the established form (it has fields for service code and amount). If in doubt — ask for a sample at the clinic or check the form on the tax authority's website. An error in one letter of the surname can lead to a rejection.
Payment for a relative without proof of relationship
You paid for your mother, but the contract and certificate are in her name, and you didn't attach a birth certificate. The tax authority doesn't see the connection — rejection. Always attach documents confirming the relationship: marriage certificate, birth certificate, adoption certificate.
Expensive treatment as a separate line
If the certificate indicates expensive treatment (code 2), but you submitted it together with regular treatment as one sum, the tax authority may apply the $1,500 limit to the entire amount. You need to separate them: in the return, regular and expensive treatment are indicated in different fields. Check that the certificate has different codes if the treatments are different.
Medications without a prescription
You bought medications prescribed by a doctor, but the prescription is not issued in a special way (with a mark for tax purposes). Without such a prescription, the deduction for medications will be denied. Ask the doctor to write a prescription on the form with the mark.
Missed deadline
You can claim a deduction for the three years preceding the filing. If more time has passed — no refund. Keep track of deadlines: if treatment was in 2023, you can file in 2024–2026.
What can be delegated to an AI twin and what to do manually
Collecting documents and visiting the clinic is manual work. But there is routine that can be automated.
An AI twin on asibiont.com can:
- find emails from the clinic and receipts in your inbox (document and email search function);
- reconcile amounts in receipts and the certificate, calculate the total and compare with the limit;
- check filing deadlines and remind you of the deadline (calendar and reminders);
- draft an application or help fill out the tax return step by step (generate a PDF with the data).
But it doesn't submit documents to the tax authority or replace you at the clinic. The certificate must be obtained in person or through a representative, and the return must be signed with your electronic signature.
Non-obvious points that affect the refund
Treatment in one year, payment in another. If you paid for treatment in December 2025, but the act was closed in January 2026, the deduction relates to the year of payment (2025). This is important for the limit and deadlines.
Changing jobs. If you quit mid-year, you can still get a deduction for treatment, but only through the tax authority, not through your employer. The employer can no longer refund tax for past months.
Individual entrepreneur on a patent. Entrepreneurs on a patent don't pay income tax on income from this regime, but may pay income tax on other income (e.g., from the sale of property). In this case, a deduction is possible, but you need to confirm tax payment.
Expensive treatment and the $1,500 limit. If you have both regular and expensive treatment, the limit applies only to regular. Expensive treatment goes on top. But if the codes are mixed up on the certificate, you'll lose money.
What to do if you receive a rejection
A rejection can be appealed. First, check what exactly the tax authority didn't like — the decision will state the reason. Most often it's a missing document or an error in it. If the document can be restored (e.g., get a new certificate from the clinic) — do so and file an amended return. If the rejection is due to a missed deadline — unfortunately, nothing can be done.
If you disagree with the rejection, file a complaint with a higher tax authority or in court. But in most cases, it's enough to correct the documents.
In summary
A medical deduction is a refund of 13% of your expenses, but no more than $195 for regular treatment and no limit for expensive treatment. The main thing is to properly prepare the certificate and confirm the relationship if you're paying for close ones. Check the service code, keep receipts and prescriptions, don't miss the three-year deadline.
If you don't want to spend time collecting receipts and reconciling amounts, start with asibiont.com: an AI twin will find documents in your email, calculate the refund amount, and remind you of the deadline. But you'll still have to go to the clinic for the certificate and to the tax authority with the return — but with a ready package of documents, it's faster and calmer.