taxpayer may distribute funds from their Health Savings Account (HSA) in 2025 to reimburse qualified medical expenses incurred in 2023, provided the following conditions are met: The HSA was established before the expenses were incurred: Expenses incurred before the HSA was established are not considered qualified medical expenses and cannot be reimbursed tax-free. The expenses are qualified medical expenses: The expenses must meet the definition of qualified medical expenses as outlined in IRS Publication 502. These include medical and dental expenses that would generally qualify for the medical expense deduction. The expenses were not previously reimbursed: The taxpayer must not have been reimbursed for these expenses from any other source, such as insurance or another health plan. Proper recordkeeping: The taxpayer must maintain records to substantiate that the distribution was used exclusively to pay or reimburse qualified medical expenses. These records should include receipts, invoices, or other documentation showing the date, amount, and nature of the expense. The expenses were not deducted as itemized deductions: If the taxpayer claimed these expenses as itemized deductions in a prior year, they cannot use HSA funds to reimburse them. As long as these conditions are met, the distribution in 2025 for 2023 expenses will be tax-free and not subject to the additional 20% tax on non-qualified distributions. The taxpayer should report the distribution on Form 8889 when filing their 2025 tax return.

Uyavitʹ sobi svit, de navitʹ naymenshi heroyi zdatni na velychni podvyhy! Artem, zvychaynyy pʺyatyrichnyy khlopchyk, odnoho dnya otrymuye neymovirnyy podarunok — supersylu, yaka zminytʹ yoho zhyttya. Ale razom iz syloyu prykhodytʹ i vazhlyve zavdannya: vryatuvaty ridne misto vid zahadkovoyi zahrozy. Tsya istoriya pro khorobristʹ, druzhbu ta viru v sebe nadykhne kozhnoho malenʹkoho chytacha na velyki zvershennya! Ещё 386 / 5 000 Imagine a world where even the smallest heroes are capable of great feats! Artem, an ordinary five-year-old boy, one day receives an incredible gift - a superpower that will change his life. But with power comes an important task: to save his hometown from a mysterious threat. This story of courage, friendship and self-belief will inspire every little reader to great achievements!

Gabby is 7 years old, she was diagnosed with Systemic Lupus erythematosus and i want to write a childrens book trying to explain the disease to her in simple terms, how the disease works and what are the triggers so she can avoid them but explain it in terms of a kid at 7 years of age would understand, her triggers are usually the sun, infections and stress, her symptoms are usually pain in her tummy, blood clots and bruising in her hands and feet, recently she had a chest infection that got really bad she had to be in ICU where the doctors had to "turn off" her immune system because it was attacking her heart, kidneys, lungs and brain, she had to be sedated (like sleeping beauty) so she can be intibated and treated with steroids and antibiotics, the story should be like an adventure and not scary, she can be a detective in the story trying to get to know her disease and this is part 1

1. seorang anak perempuan bernama sandra sedang duduk di depan rumah sambil membaca koran 2. kemudian datang temannya, sandra. Dan bertanya sandra sedang membaca apa 3. Sandra menjelaskan ia sedang membaca putusan sambil memperlihatkan korannya

1. it was rose first day of a new school 2. rose was nervous walking into a new school 3. rose could see some of the other kids laughing and pointing at roses clothes 4. rose lived on a farm and her family didn't have much money 5. rose quickly felt sad and down 6. rose remembered the song her grandmother sings to her 7.the positive song: NEVER SAY NEVER NEVER GIVE UP I CAN DO THIS I GOT THIS I’M SMRAT POSITIVE IS THE BEST! NEVER SAY NEVER! NEVER BACKDOWN NEVER WHAT NEVER GIVE UP!

One day Roman came to school and saw that his best friend had brought a robot to school

Makena and Cyrus learn their numbers. Each number plays with Makena and Cyrus in a variety of ways. Numbers 1-10.

Holiday Property owners often are afraid of renting out their properties to other travellers, thats why Stay Holiday Homes offers a comprehensive service to bring peace of mind and revenue to the owners.

Inspire the bear, along with his friends Compassion and Faith, visited the Georgia Aquarium. They were amazed by the diverse marine life, including colorful fish, graceful stingrays, playful otters, and beluga whales. The dolphins captivated them with their intelligence and playful nature. A presenter explained how dolphins communicate and socialize, highlighting similarities between dolphins and humans. The experience filled them with joy and wonder, inspiring them to be kind, compassionate, and respectful to all living beings.

Sage visits the zoo with his Bibi and they see all the animals. Some are scary, some are furry and some are silly. He enjoys the monkeys, otters, hippos and snakes

Spike the Spinosaurus loves to play baseball. He is challenged to a baseball game by a Tyranosaurus Rex. Spike wins the game, and surprisingly, Spike and the Tyranosaurus Rex become friends.

Page 1: The Mysterious Forest Once upon a time, in the small village of Bramblewood, there lived a curious girl named Lily. Lily loved exploring and often wandered into the woods behind her house. One day, while she was playing near the edge of the forest, she noticed something unusual—a shimmering light flickering deep among the trees. Page 2: The Magical Discovery Intrigued, Lily followed the light deeper into the forest. As she walked, the trees seemed to whisper secrets. She finally reached a clearing and gasped. In the center was an enormous tree with a door carved into its trunk. The light was coming from a tiny window above the door. Page 3: Meeting the Guardians Lily gathered her courage and knocked on the door. It creaked open, and she was greeted by a tiny, glowing fairy named Trixie. "Welcome, Lily," Trixie said. "We have been waiting for you. The forest is in trouble, and we need your help."

1. From the tranquil municipality of San Isidro emerged a girl whose journey epitomized resilience and compassion. 2. Against a backdrop of adversity, her unwavering determination and empathy set her apart as a beacon of hope. 3. Evolving into a natural leader, she forged connections across diverse communities, inspiring collective aspirations for progress. 4. Through unwavering dedication, she earned academic acclaim and community respect. 5. Amidst national turmoil, she assumed leadership, prioritizing the marginalized and fostering inclusive governance. 6. Known for her integrity, she led transparently, earning the trust of her compatriots. 7. In crises, her resilience guided the nation with grace and fortitude. 8. Her legacy of innovation transformed the Philippines into a bastion of opportunity and hope. The country became a better place to live in

Jasper the adventurous crab loves exploring the coral reef. But today, he meets a new friend who's a little shy. Can Jasper help the jittery jellyfish overcome its fear and join the ocean fun? (Age range: 4-7 years)

Peter has his first encounter with anxiety when he starts school

1. Kristin was always a very creative girl with blond hair and blue eyes and always wore a headband. 2. She would design all type of beautiful projects. 3. She got a job in a cake design company but was not happy. 4. She left and became a Pre-school teacher and loved working with kids but was sometimes sad. 5. She was thinking of leaving the school because she was so sad. 6. When the librarian left the school, Kristin was offered to use her creativity to create a library. 7. Kristin created a magical library.

Daisy, a yellow lab puppy, experiences her first snowfall. She tastes it, rolls in it, and slips on it. Then she tries to help her Momma clean off her Jeep.

Leo sogna di viaggiare nello spazio. Su Mercurio incontra un animale spaziale che si allunga. Su Venere visita meravigliosi giardini con fiori cantanti e risolvendo un enigma visita un giardino segreto. Sulla luna lascia impronte come il primo uomo sulla luna. Su Marte partecipa a una festa. Su Giove visita i gioielli che racchiudono i segreti dell universo. Su saturno visita una biblioteca incantata con storie dell universo. Le pagine dei libri cantavano e raccontavano. Su Urano suona insieme all orchestra la musica del vento. Su Nettuno andò a spasso sulla balena cosmica. Dopo il viaggio, Leo torna a casa con un tesoro e saluta Astro che però gli lascia un invito ad andare con lui ad esplorare nuovi mondi lontani.

Lily discovers a magical book, transporting her to Wonderland with talking animals, candy forests, and tea parties. Guided by a wise rabbit, she embarks on a whimsical journey, encountering playful characters. As she holds a golden key, Lily returns home, cherishing the book as a portal to endless imagination and nightly adventures in Wonderland. The tale emphasizes the enchantment found within the pages of a story, proving the power of imagination.

Once upon a time, in a cozy meadow, there lived a cheerful mother goose named Gertrude. Gertrude was no ordinary goose; she had a magical wardrobe filled with outfits for every holiday and type of weather. Rain or shine, summer or snow, Gertrude was always ready to spread joy!