When an insured incurs medical expenses during the last 90 days of a calendar year, the carry-over provision allows them to move their expenses to the New Years deductible amounts. By using the carry-over provision, it’s doing just that, allowing someone to carry-over expenses to put them towards their New Years deductible. Most people have an out of pocket deductible amount that has to be met by a certain time frame in order to stop paying out of pocket for various medical treatment.