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.

One day, teacher Jomar invited his class V Masayahin to go to the beach. Everybody was excited and some learners tell, this will be our best day ever.

prompt: Page 1: Emma loved superheroes. She wore a red cape everywhere—at home, at school, even to the grocery store! "One day, I’ll have real superpowers!" she told her dog, Buster. Page 2: At school, Emma saw her friend Leo sitting alone. His head was down, and he wasn’t smiling. "Something is wrong," Emma thought. Page 3: She walked over and asked, "Are you okay, Leo?" Leo sighed. "I lost my favorite toy. I feel really sad." Page 4: Emma thought about how she would feel if she lost her teddy bear, Cuddles. Her heart felt a little heavy. Page 5: "I understand, Leo. Losing something special is hard. Do you want me to help you look for it?" Leo’s face brightened. "Really? You would help me?" Page 6: Together, they searched the classroom. They peeked under chairs, inside cubbies, and behind bookshelves. Page 7: Finally, near the art table, Emma spotted a small red car. "Leo, look! Is this your toy?" Page 8: Leo gasped. "Yes! Thank you, Emma!" He hugged his toy car tightly. Page 9: At that moment, Emma felt something amazing—her heart felt warm and happy. Page 10: That night, she told Buster, "I think I do have a superpower!" Page 11: Buster tilted his head. Emma giggled. "Empathy is my superpower! When I understand how others feel and help them, I make the world better!" Page 12: The next day, Emma wore her cape proudly, knowing she had a power that didn’t need magic—just kindness and a big heart.

Oliver the cat loves to be the king of the house. One day a new cat named Sassy shows up. Oliver does not like Sassy at first. He hisses at her, growls and hides under furniture. Slowly Oliver begins to trust Sassy and they become friends with the help of Copper the Beagle.

A brother goat and a sister goat learning how to get along and work together as a team.

A young girl’s dream to swim with the Narwhals inspires her

1. The child gets a new step-mom, but the mom is not happy that he loves her 2. The child is torn between his mom and his stepmom and dad 3. All three parents help the child know it is ok to love all of his parents

1. Kyngston is coloring a picture of a lion in a classroom. 2. Jakobi giving a thumbs up in the classroom. 3. Kyngston standing in front of the mirror at home smiling at his reflection. 4. Kyngston skipping in the house singing. 5. Kyngston working on his work in school in the classroom at his desk. 6.He sits with a teacher learning new words at school. 7. Jakobi sitting beside Kyngston learning new words with a smile on his face. 8. Kyngston sitting in a circle with his legs crossed cross applesauce. on the carpet at school with a book in his lap 9. Jakobi and Kyngston sitting in a circle on the carpet with a book ready to read with their legs crossed cross applesauce.. 10. Jakobi giving Kyngston a thumbs up while Kyngston is reading a book on the carpet with legs crossed cross applesauce. 11. The teacher smiles at Kyngston when he is done reading. 12. Kyngston has a big smile on his face while sitting on the carpet with his legs crossed cross applesauce. 13. He sat at his desk a looked in his little mirror and smiled. 14. Kyngston stood on the side of the bed and read a book to his two little sisters Kyndal and Kyndal while they laid in bed. 15. Kyngston smiled with pride while leaving Kyndal and Kyndals bedroom 16. Kyngston and Jakobi swung on the swings together at school

optimistic boy helps family see the brighter side of life

Fred is worried about starting school. He is worried he won't fit in.

The best lemonade recipe for toddlers

1.Magical book na Shia found in library 2.She travel in different world 3.She met a man who is opposite of his prince

In "The Colorful Adventure of Little Ellie," follow Ellie as she explores her village, discovering the magic of colors around every corner. From twirling in her red dress amidst ripe strawberries to marveling at orange butterflies and sharing moments with Sammy the yellow canary, Ellie's journey is a vibrant celebration of nature's beauty. She finds peace in a lush green forest, tranquility by a blue pond, and wonder when a gentle purple butterfly lands on her hand. Through enchanting illustrations and joyful storytelling, this book inspires young readers to cherish the colors that brighten our world and embrace the joy of discovery.

A child stumbles upon a portal to Candy Land, a world made of sweets. To return home, they must complete tasks set by the Candy King, navigating through jellybean forests, licorice rivers, and gummy mountains.

That's what happens to Lily. She loves her garden, her puppy, and her friends, but sometimes, fixing things feels really hard – whether it's a drooping flower, a wonky fort, or a broken friendship.

Food that has faces

Maverick is a biracial little boy in elementary school, one of his friends has Down syndrome, the other is in a wheelchair. When they go out for recess the kids on the playground are very mean to them and would not let them play. Maverick told them they were not different than they were. Maverick wants a playground that’s for everyone he asks his teachers for help.

Lily, a girl in a quaint village, is known for her magical garden. Lily discovers a mysterious seed in her garden and plants it, giving rise to a peculiar-looking plant called the "Kindness Bloom." The sprout grows into a plant with shimmering leaves in various colors. Lily notices that the Kindness Bloom responds to polite words. Saying "please" makes the plant gently sway its leaves, and expressing "thank you" makes it sparkle with radiant colors. Lily decides to share the Kindness Bloom's secret with the villagers. The village becomes filled with polite words as everyone interacts kindly with the magical plant. The more the villagers use "please" and "thank you," the more the Kindness Bloom flourishes. The Kindness Bloom becomes a symbol of the power of politeness. The Kindness Bloom continues to enchant them with its shimmering leaves and vibrant colors. Lily's garden not only blooms with beautiful flowers but also with the magic of saying "please" and "thank you."

Idalia to blondynka z dwoma warkoczykami, Leon to blondyn z czerwonymi okularami, Filip to blondyn. Trójka rodzeństwa przygotowuje pierniczki na święta bożego Narodzenia. Po upieczeniu dekorują pierniczki a potem ubierają choinkę wspólnie się bawiąc.

A little mermaid and her adventures in the sea