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.

In a busy town surrounded by tall hills and green forests, there was a curious kid named Lily. One sunny day, while playing in the woods near her house, Lily found a little scared dog. It had no collar or tag to show who its owner was.

Borey the bear leaves his home in the woods in search of his best friend who he believes may be in the city. Join Borey as he adventures through the big city looking for his friend.

A pony and his owner a girl named Ruby dreaming of becoming rodeo stars and both supporting each other in their dreams

In a beautiful garden filled with flowers and fruits, a Gardener found himself overwhelmed with work. To get some help, he hired two laborers from the market. The next morning, the First Laborer arrived early and began digging holes for planting, aiming to finish his task quickly. Later, the Second Laborer arrived and, seeing the dug holes, decided to fill them back in to complete his job. When the Gardener arrived, he was shocked to find no trees planted. The laborers explained that they didn't know how to plant trees, as only the Gardener knew which trees to plant, where to plant them, and how to care for them. The Gardener realized that without his guidance, all their hard work was wasted. The story teaches that proper guidance is essential for success.

I was born in the historically and culturally rich land of Lung Yeuk Tau. This is the home of the Tang family, with roots tracing back to the Song Dynasty royal lineage. From a young age, I was captivated by the ancient Chinese architecture here—the majestic Song Ling Tang Gong Hall, the peaceful Tin Hau Temple, and the well-preserved walled villages. The community of Lung Yeuk Tau exudes a strong sense of tradition. Every Lunar New Year’s Day, we sincerely pay homage to our ancestors, offering sacrifices at their altars. On the second day of the new year, we host a vegetarian feast to welcome distant relatives, celebrating the joy of family reunion. The decennial Tai Ping Ching Jiao is the highlight of our community—lively parades and bustling temple fairs reflect the rich culture of Lung Yeuk Tau. I especially enjoy strolling along the charming streets of the old and new villages. The rustic blue brick walls, the scattered houses, and the mysterious watchtowers all radiate the unique charm of ancient Chinese villages. Every time I pass by, I listen intently to the stories of the past and present, as if I can feel the wisdom and footprints of my ancestors. People say that Lung Yeuk Tau, just like its name suggests, is full of life and vitality—a place where dragons soar and tigers leap. It carries the historical memories of countless years while thriving with energy, where traditional culture and modern life coexist harmoniously. As a child of this land, I take pride in my heritage and am determined to preserve its unique cultural legacy, ensuring that this magical land endures forever.

Roka is a brown bulldog that likes triathlon and if very competitive.

як наступила зима було багато снігу та Маша виступала пісню jingle bells і в неї були подруги Іра та Варя

Un bambino trova un'antica mappa di un pirata e parte all'avventura con i suoi due amici

In a small, cozy village, there lived a curious little fox named Sparky. Sparky had bright, orange fur and a twinkle in his eye. He loved exploring and finding new things.

Lila was an adventurous nine-year-old with a wild imagination. She loved exploring her small town and often pretended she was on grand adventures. One sunny afternoon, while playing in her grandmother’s attic, she stumbled upon an old, dusty journal hidden beneath a pile of forgotten books.

Melisa is a 4-year-old child. She dreams of becoming a fashion designer. He still dreams of having a big house and a luxurious car. but in order to fulfill his dreams he must study well at school, obtain a diploma in the most prestigious university in the world. And Melisa already has an action plan.

Liam saved his superhero pups friends when they turned into zombies, bringing them back to normal.

A smll girl is afraid to swim in the deep ocean because she thinks big sharks will come for her even though it will not be the case

Chef from Bangkok Sent to Dan Sai, a small town in the middle of complicated mountains in Loei Province. To learn about the unique food here He discovered not only the lively flavor of the food but also the taste of the food. but also discover a long cultural tradition That also makes this city special.

1. Jenny had a mean ex named Riley 2. Riley ganged up with others to destroy her life 3. Jenny was very frightened by him 4. Riley bragged about what mean things he had done to a man name Elon 5. Elon felt a fear for Jenny when he had heard the terrible things done to her 6. Elon set out to save Jenny 7. It was a time consuming journey, but Elon figured out a plan to save Jenny 8. Like a ninja in the night, Elon goes into Jenny's house a snatches her away 9. Jenny has a big sense of relief 10. Elon takes he to a new home but far from her family 11. A place where she can be safe from gangstalkers 12. The home is beautiful and much more than Jenny anticipated 13. The home was built with Love and has some of the coolest features like a turtle pond 14. Jenny has a gratitude towards Elon that stretches on for miles 13.

Miles is a mischievous boy who often mocks others. During International Week at school, he makes fun of his teacher Ms. Patel's cultural dress. That night, Miles is magically transported through his closet to Riyadh, Saudi Arabia. There, he meets a girl named Fatima who introduces him to the local culture, including food, clothing, and customs. Through this experience, Miles learns to appreciate different cultures and understand the significance of traditional clothing. He tries shawarma, learns about the hijab and keffiyeh, and sees the beauty in cultural diversity. When he returns home, Miles has a new respect for his teacher and classmates' cultural expressions. The story ends with Miles embracing his own culture (wearing an Irish outfit) and playing with his new multicultural friends. The main themes of the story are cultural appreciation, overcoming prejudice, and the importance of understanding and respecting diversity.

Chauncey is a precocious seven year old with an imagination that is larger than life. We meet Chauncey, and his family, as he explores a world of possibilities while on the way to school.

Peanut Pippersqueak is a tiny house mouse that is eager to learn. She goes into the forest for an adventure in learning. She uses colors to describe how she is feeling.

**Characters:** - Mia, age 12: Loves history and deciphering codes; she's determined and has a knack for spotting details others miss. - Leo, age 10: Tech-savvy and inventive, he creates gadgets to help along the way. - Emma, age 7: Her vivid imagination and artistic skills often lead to creative solutions. **Plot:** - **Beginning:** While exploring the attic, Mia finds not only the map and key but also a cryptic letter from their great-grandfather warning of "watchful eyes." They decide to keep their discovery a secret. - **Middle:** The journey takes them to the abandoned clock tower, where they must solve a giant gear puzzle to find the next clue. In the old cemetery, a hidden passage in a mausoleum leads to an underground chamber. - **Twist:** The mysterious figure, known only as "The Watcher," leaves them cryptic notes, suggesting he might be both a threat and a guide. They start finding his symbols throughout their journey. - **Climax:** The old lighthouse is rigged with booby traps. Leo's gadgets and Emma's sketches help them navigate through to the secret chamber. They uncover a hidden room with their great-grandfather's inventions and journals revealing he was part of a secret society of inventors. - **Ending:** The Watcher is revealed as a guardian of the society's secrets. He praises the siblings for their ingenuity and entrusts them with their great-grandfather's legacy. They present the renewable energy device to the town, earning recognition and promising to carry forward their family's inventive spirit.