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.

Nelle profondità del Mare di Cristallo, tra coralli scintillanti e pesci colorati, viveva Giorgia, una sirena curiosa e piena di energia. A differenza delle altre sirene, che amavano giocare tra le onde, Giorgia sognava di scoprire i segreti del mare e le meraviglie che si nascondevano oltre la barriera corallina. Un giorno, mentre esplorava una grotta luminosa, trovò una conchiglia dorata che brillava di luce propria. Quando la toccò, sentì una voce sussurrare: "Chi trova questa conchiglia avrà il dono di viaggiare tra i mondi". Giorgia, emozionata, decise di scoprirne il mistero. Guidata da Delfo, il suo amico delfino, Giorgia intraprese un viaggio straordinario tra antichi relitti sommersi, grotte incantate e città di corallo dimenticate. Ma lungo il cammino, dovette affrontare Ondra, il re delle onde capricciose, che voleva impossessarsi della conchiglia magica. Con astuzia e coraggio, Giorgia capì che il vero potere non era nella conchiglia, ma nel suo spirito avventuroso e nella forza dell’amicizia. Così, con l’aiuto dei suoi amici del mare, riuscì a salvare la conchiglia e a riportare la pace nelle profondità marine. Da quel giorno, Giorgia non smise mai di esplorare e raccontare ai suoi amici le sue incredibili avventure, dimostrando che la curiosità e il cuore coraggioso possono trasformare ogni sogno in realtà.

Lily, nervous about starting at a new school in a new town, misses her old friends and worries about making new ones. The night before her first day, Lily and her mom pray for courage and guidance. On her first day, Lily meets her teacher, Mrs. Green, and new classmates. During recess, she wants to join a soccer game but feels scared. Whispering a prayer for courage, she bravely asks to join and is warmly welcomed by the kids. She makes new friends, especially Emma, who invites her to lunch. At home, Lily’s dad shares Proverbs 3:5, "Trust in the Lord with all your heart," which boosts her confidence. The next day, she notices Jack sitting alone and invites him to play, spreading kindness and joy. Through these moments, Lily learns that trusting God gives her bravery and kindness. She prays nightly, grateful for God’s guidance and love. By the book’s end, Lily realizes that with faith, she can overcome any challenge, secure in God’s enduring love.

Join Milo the Mouse on a fun-filled journey through Numberland, where math and magic come together! Milo loves solving puzzles, but when Numberland’s numbers start disappearing, it’s up to him to help restore them. With the help of his friends—a counting kangaroo, a shape-shifting owl, and a friendly frog—Milo explores colorful forests and sparkly lakes, solving simple addition and subtraction problems along the way. In this engaging and interactive story, young children will learn basic math skills in an enjoyable and memorable way. With every challenge Milo overcomes, they’ll gain confidence and excitement about learning numbers and shapes. Perfect for early learners, this adventure makes math both magical and fun!

In the children's story, every morning, Benito the Border Collie and his friend Blas the cat have a unique routine. As the sun peeks over the horizon, they meet at the local park for their morning exercise. Benito, full of energy, leads the way with enthusiastic runs, while Blas, with his feline agility, demonstrates impressive leaps and climbs. Together, they race through the dew-covered grass, jump over logs, and navigate through the park's winding paths. Their playful exercises not only keep them fit but also strengthen the bond of an unlikely friendship between a dog and a cat. This delightful story teaches children the importance of regular exercise and the value of friendship across differences.

In 2019, Tim Miller's participation in a charity car rally led to the inception of Lids4Kids, a recycling initiative aimed at repurposing plastic lids to support children with cancer. The project gained momentum when a viral Facebook post sparked widespread community involvement, flooding Tim's team with lid donations. Despite initial challenges at recycling depots and a temporary pause due to Covid-19 safety concerns, Tim and his team persevered. With the addition of Emma Holliday, they restructured the charity, establishing The Hub in Canberra as a center for recycling and education. Here, lids were transformed into raw materials for manufacturing, leading to the creation of colorful benches sold to support the charity's operations. Today, Lids4Kids thrives as a symbol of community resilience, having rescued millions of lids from landfills and making a tangible impact on environmental conservation.

Un ragazzo di 12 anni, grazie all' aiuto dei suoi compagni di classe e della sua insegnante impara a riconoscere l'ansia. Impara a riconoscere i segnali, a utilizzare strategie per calmarla: respirare lentamente, colorare un mandala, utilizzare una task analisys in cui controllare di aver fatto tutto, usare una scheda di mindfulness per rilassarsi. Passo passo Luca impara a riconoscere l'ansia. I suoi compagni imparano insieme a lui ad avvisarlo, e utilizzare le strategie. L' insegnante si complimenta con tutti gli studenti per aver collaborato e con Luca per aver iniziato una nuova strategia per crescere.

A girl that is abused by her parents and hit very hard but then finds out she has superpowers and starts a protest about it and then her parents apologize and end up as a happy family

bobs sister is under a curse and bob and his dad cant find a cure but when bob finds the fruit in the forest he eats it and trains he heals his sister

a 7 year old mermaid on an adventure

Girl visits her grandmother and the grandmother teaches her how to make cookies

Aura young girl who's stuffed toys Owl named Owlie and dinosaur named Rawr toys come to life in her dreams

1. John Jr and Nazut were playing in the backyard, when the saw a few hot air balloons in the sky. 2. John Jr and Nazut thought it looked fun and went inside to tell John Jr's parents. 3. John Jr's parents seemed pretty receptive to possibly going on a Hot Air Ballon as a family. They told John Jr and Nazut to find out more information. 4. John Jr and Nazut went to the internet. They found a company that wasn't too far from their home. 5. They found out it would cost about $200 per person and would last about an hour. John Jr and Nazut went back and told John Jr's parents and his mom made the reservations. 6. The long awaited day for the hot air balloon arrived and it was beautifully clear. As the pilot inflates the balloon, John Jr and Nazut can feel the heat from the burners and hear them roar. Once balloon was upright everyone boarded the super size basket. The take off was slow. John Jr and Nazut felt a breeze everytime they went to a new altitude. 6. John Jr and Nazut feel weightless as they glide through the air with the wind, traveling at speeds of five to six miles per hour. The 360 degree view was spectacular. Everything below looked so tiny. As the end of the ride approached, John Jr and Nazut thanked the pilot for "a magical experience that' was peaceful, exhilarating, and gentle." 7. The pilot had to keep using the burners to get the balloon to land. Once landed, everyone left the basket. John Jr and Nazut Thanked the pilot for an awesome time.

"Chanel's Magical Rainbow adventure" a joyful tale o fa girl's quest to meet a magical unicorn

1. Enchanted Forest Portal: Luka stands in an ancient forest before a glowing golden portal, his face lit with wonder and determination. 2. Ancient Stone Door: Luka gently pushes open a stone door etched with glowing runes, revealing a mysterious world beyond. 3. Snowy Dragon Challenge: High on a frosty mountain pass, Luka faces a majestic, icy dragon, its shimmering scales reflecting the magic in the air. 4. Shadowy Labyrinth: Within a twisting maze of ancient corridors, Luka follows faint, glowing markings amid shifting shadows. 5. Mythical Bird Guidance: A radiant, fiery-feathered bird soars above Luka, its luminous presence guiding his way with hope and grace. 6. The Golden Key: In a tranquil clearing, a spectral guardian presents Luka with a delicate, glowing golden key symbolizing new beginnings. 7. Duel with the Black Knight: In a dim, grand hall, Luka engages in a fierce duel with a towering Black Knight clad in dark armor, sparks flying as their swords clash. 8. Awakening the Enchanted Sword: Inside a ruined castle, an ancient pedestal cradles an enchanted sword that glows brilliantly as Luka draws it. 9. Stone Golems’ Assault: Gigantic stone golems with glowing crystal cores emerge from rocky terrain, advancing toward Luka as he prepares to outsmart them. 10. Triumph of Light: Luka stands victorious, raising the radiant enchanted sword high, its light dispelling the encroaching darkness. 11. Golden Gateway Home: A magnificent golden portal appears amid the ruins, bridging the mystical realm and the modern world, watched over by enchanted creatures. 12. Modern-Day Hero: Back in his familiar bedroom, Luka wakes with a smile, clutching a small, glowing emblem of the lost sword—a quiet reminder of his grand adventure.

1. John Jr and Vasi was exploring around outside. They would occasionally stop to greet people. Vasi finds a peculiar purple rock. 2. John Jr uses his phone to try to identify this rock. It appeared to be 'a stone of tomorrow. John Jr saw some steps to follow to activate the stone. John Jr and Vasi wondered what would happen. 3. John Jr followed the instructions and would chant anything needing to be said together. They completed the last step and all the sudden the stone glowed brightly and became warm. 4. They then felt a weird feeling in their body. A before they knew it they was in a strange place. People looked and did things very differently than what they was used to. 5. People was zooming pass John Jr and Vasi in spaceships. Everyone they saw were dressed funny in plastic clothes. The oddest thing to John Jr and Vasi is the fact that people no longer spoke to each other. Instead they used a combination of sign language and telepathy. John Jr and Vasi started to check out the place. 6. They found a sign for an upcoming carnival on June 28, 2044. John Jr and Vasi was intrigued. Life was very different than what they had known, which made them a bit scared. 7. John Jr looked up for something to help him and Vasi return back to normal. John Jr found some steps for a reversal. John Jr and Vasi carefully followed steps. The stones became cold and with a blink of an eye, they were safely back in their neighborhood. 8.. John Jr and Vasi was glad to see a glimpse of the future, but had no desire to return. They took the stone home and put it on their shelf.

It's about an adorable brown chick, so small and sweet, that he fits snugly in the palm of my hand. When he’s hungry for worms to eat, with his dainty feet, he pecks and scrapes at the land. He flutters his tiny wings, and says “Chirp-chirp”, yet, he's wary of any hawk!

Adventures in the secret garden

Brayden and Bryar, twin siblings who do everything together, wake up excited for the weekend. But their parents have a new rule—it's time to learn about hygiene and self-care! During breakfast, their mom and dad gives them a challenge: complete a list of self-care tasks by the end of the day. At first, they think it’ll be easy—until they realize boys and girls have different needs! Brayden struggles to wash his face and comb his short, kinky hair, while Bryar gets frustrated detangling her long curls. When it’s time for deodorant, Brayden thinks it smells weird, and Bryar doesn’t see why she needs it. Bath time turns into an adventure as they giggle at bubbles and learn to scrub properly. Just when they feel confident, Bryar struggles to braid her hair, and Brayden forgets to trim his nails. Frustrated, they turn to their parents for help. With patience, teamwork, and a lot of dance breaks, they complete their tasks. By bedtime, they feel fresh and proud, realizing self-care isn’t just a chore—it helps them feel good. As they snuggle in, they promise to help each other stick to their new routine, because learning together is always more fun!

Jimmy the snail is the best skateboarding snail Jimmy the Snail was obsessed with grinding on rails His friends stopped wanting to hang out with him because he only talked about skateboarding on rails Eventually he stops only talking about how good of a skateboarder he is and becomes a good friend again