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.

A boy is scared that he will shrink in the water but is braver than he thinks.

Rire following a little sheep as he experiences different parts of his day, As he goes through various challenges and moments of joy, he learned how God is always with him, guiding him, protecting him and providing for all his needs.

On a sunny day, a girl named Rina loves playing in the playground and seeking new experiences. One day, she secretly leaves home to return to the playground by herself. At the playground, Rina met a boy named Aqma who was sitting quietly on a seat. Startled, Aqma asked, “Why are you looking at me like that? What are you doing here alone?” Rina replied confidently, “Why, just because I'm a girl I can't come here by myself?” Aqma moved her gaze and just sat silently watching Rina playing by herself. It wasn't long before a horde of children came to invade the playground and Rina was drowned out by the group of newly arrived children. Aqma, confused and searching for Rina. “Uh it hurts.” He heard a voice. “Told you, people like you aren't fit to play here alone!”, “I just fell!” Rina retorted unhappily. “Just? You hurt your leg!” Aqma exclaimed. Their argument was punctuated by the growing sounds of children on the playground." "Hurry, get up before you're trampled!" Aqma urged. "I can barely stand!" Rina retorted. Aqma offered his hand. "You said you just fell, but you can't stand. Let me help." Rina accepted, and Aqma helped her to stand up. In a quieter place, Aqma tried to clean Rina's wound. “How is it? Does it feel better?” asked Aqma. “Yes, better, thank you.” Rina replied softly. “I'm Rina, by the way.” “I'm Aqma.” Aqma and Rina shook hands. “Thank you, you're better than I thought,” Rina said with a smile. Before it got too late, Aqma helped Rina back to her house. “Rina!” said Rina's mother. “Are you alright?” “I'm fine, mom, thanks to Aqma.” said Rina. Rina's mother turned to Aqma. “Thank you for accompanying Rina to play and helping her.” said Rina's mother with a smile. Before Aqma left, Rina stopped her. “Aqma! Let's meet and play together tomorrow” Smiling, Aqma agreed. From that day on, Rina and Aqma became close friends, and shared many adventures together.

1. Kyndal is holding some ice cream outside of the ice cream store 2. Kyndal and Mom are hugging each other tight 3. Kyndal jumping in the air with a smile on her face 4. Kyndal running with colorful letters behind her 5. Kyndal having letters all in her hair 6. Kyndal holding letters in her hands 7. Kyndal jumping for joy 8. kyndal eating ice cream

One sunny day, two kids named Mia and Jake went on an exciting school field trip to a charming farm in Western New York. They see a farmer milking a holstein cow, he teaches them about the dairy industry and learn about how cheese is made. They visit a farmer that describes the science and process from milking a cow to adding rennet and forming the cheese.

A cheerful girl named Kehlani surrounded by her friends showing kindness and empathy.

In "Luna's Flight to the Stars," embark on a heartwarming journey with Luna, a little owl with big dreams. Living in a snug hollow of an ancient oak tree, Luna gazes up at the shimmering stars every night, her imagination swirling with wonder about what lies beyond the trees. One magical night, as the moon bathes the forest in a soft glow, a twinkling star named Twinkle calls out to her, inviting her to experience the beauty of the night sky up close. With a sprinkle of stardust, Luna takes flight, soaring higher than she ever imagined. As she glides through the cosmos, Luna encounters sparkling constellations, dances with playful stars, and shares stories with the wise Moon. Each encounter fills her heart with joy and teaches her the importance of friendship and courage.

Write a beautiful, touching story about the magical power of a smile and laughter that we can give to another person. Emma met various people who were sad and to whom she gave her smile and made them smile.

A little boy named Noah has the most amazing imagination. Everyday he imagines and acts out elaborate adventures with his stuffed toy Kraken. One day he comes across a mysterious wizard who makes his imaginary adventures a reality. Noah wakes up on an island and is rescued by his friend the Kraken.

Luna is a little furry rabbit who is scared from the night and cant sleep, but one night the fairies of the forest visit Luna in her dream and showed her that there's nothing to be scared of. And Luna started to sleep peacefully after that night.

A kitten gets herself into trouble through out the day while exploring her new home.

A cute dog is wondering about the misteries of nature he sees around him.

1. Creation of robot Liris 2. Adventure in a park 3. Saving an squirrel 4. Visit to a library 5. Bakary 5. Train trip

Once upon a time, the sweetest princess was sleeping in her castle when suddenly a dragon flew in and decided to visit her. The princess woke up and saw him. "Who are you? Where am I?" she asked. "I am a dragon, I have kidnapped you," the dragon replied. The princess looked around the castle and said, "Your castle is very beautiful, thank you." The dragon felt embarrassed and offered to become friends. The princess introduced herself as Polina, and they spent a fun time together, playing and entertaining themselves. But suddenly the king arrived with a hundred knights and wanted to put the dragon in a cage. Polina was scared, but she came up with a rescue plan. They ran away and hid in the king's pantry. When the king realized his mistake, he admitted that the dragon and the princess were the best of friends. Now they could see each other every day and spend time together happily and safely.

Gal and Alex find a hole in te ground after following a white rabbit to it.they both fall down the rabbit hole where they find a table with a cookie and a small drink telling them to eat it. They do as their told the get entrance into a small door after shrinking into a magical place of fairies and butterflies and bright colors. There is a magical catapillar smoking a hookah on a leaf. He told them to go follow the path to get to the village where they could find the mad hatter and the white rabbit and crazy Cheshire cat having tea. They all had tea and laughed with glee

A girl throwing trash everywhere but suddenly 1 wrapper started flying, divine curiously followed the wrapper which leads her to a castle full with trash she felt guilty suddenly a magic bag was glowing

Tres amigas van a Swiftielandia donde todo el mundo es fan de Taylor Swift, ahí descubren que Taylor las ha elegido para una misión

In the business jungle, Denby, a clever Dingo with Down syndrome, faces Ken, a cunning Kangaroo, who tries to confuse details about Blue's business. Denby, despite his learning disability, emphasizes honesty and educates on key business aspects. Orchestrating a plan, Denby exposes Ken's deceit through Oliver, a wise customer. Denby's whispers of truth, armed with sincerity, lead to Ken facing consequences, and Denby emerges triumphant as the hero of the jungle. The moral underscores that honesty, even with a disability, prevails, and Denby's authenticity becomes the key to success in the business world. The jungle journey continues with Denby leading, proving that authenticity shines regardless of one's abilities, leaving a lasting impact on the business landscape.

1. Nayu, a strong and brave 6 year old girl, was playing roller skating one sunny day 2. Suddenly there was a scream from his younger sister, Lika, asking for help. please..please..please 3. Nayu immediately skated in the direction of the sound 4. Lika was seen crying because the cat couldn't get down from the tree 5. Nayu said don't worry, I will save your cat 6. The brave Nayu quickly climbed the tree and saved the cat 7. Lika finally stopped crying and smiled again because her cat was back 8. Once again Nayu proves that she is indeed a good child