OTC Drugs can also be a medical exemption�c. By filing an income tax return Q: What is a medical fee exemption? A: A: If the family's yearly medical cost is above \100,000 or is above 5% of the family's total income, the exemption can be applied on the lesser amount to get the full benefit of this exemption. (You can get up to \2,000,000 return) Q: What type of treatment is covered by this exemption? A: Any treatment by physician or dentist, maternity delivery expenses, part of welfare care charges, out-patient travel expenses, and OTC drugs bought at pharmacies or drug stores used for treating colds or gastrointestinal problems are included in this exemption. Health examination or complete medical check up fee, the purchase of OTC drugs not used for treatment is not covered by this exemption. Q: What things are necessary for filing a return? A: You will declare your medical fee exemption at the tax office and for this you will need a receipt from the hospital, withholding slip, your personal seal. The period to declare your exemption is from middle of February to middle of March each year. For further details please contact your local tax office. For filing it is necessary to have a receipt of each medical treatment. Please keep this receipt in a safe place. For travel expenses that have no receipt, if you write out your travel route and charges for each transportation cost, you can file it together with your treatment receipt.