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.

create a story for Gelo who are lonely because old friend and also his crush (Wendy) have misunderstanding. MAke solution how they'll be friends again

Lisa who is held captive by the lice queen but it's just a nightmare

Small curious child. Girl. Big Glasses, short hair

Leo age 7, has a tough time expressing what he wants. He realizes over time by helping others find their words, his true super power is his word!

A boy called Teddy is sitting with his Dad in a Catholic church and notices men helping people who are wearing a blue collar with gold medals on it. Teddy asks his Dad who are they? Dad explains that they are Knights of St Joseph and they help people. Teddy decides he wants to be a knight and sets off helping people, hoping he will become a knight.

Nicolas has cerebral palsy. His sister Mia loves him very much and plays with him every day. She knows that Nicolas is sick, but it doesn't bother her - she is very happy that she has a brother. Mia helps her parents take care of him, feeds him, goes for walks with him. Mia listens to music with Nicolas. She wouldn't trade him for another brother, she can feel his love and kindness in his eyes. Mia thinks that Nicolas has the most beautiful smile in the world.

Dimi and Baby are having fun, playing with a ball or building something together. Dimi and Baby are waving goodbye to their friend Sam, who is offering a big hug. Baby smiles and gives Sam a high-five instead of a hug, showing her own choice. Baby’s teacher asks for a kiss on the cheek, and Baby politely declines with a smile. Dimi asks Baby why she didn’t hug or kiss, and Baby explains confidently. Baby shares with Dimi that it’s her choice to say “No” or to wait, feeling happy and sure. Dimi thinks about Baby’s choice and understands that it’s okay to make his own choices too. Dimi and Baby play together, laughing and enjoying each other’s company. Dimi and Baby learn and smile, realizing that it’s important to respect personal choices. Dimi and Baby have a conversation about their feelings and choices, showing mutual understanding. Dimi and Baby are playing at the park, showing their happiness and freedom. Dimi and Baby celebrate their day, feeling happy and proud of their choices.

Ossie is a toddler who is learning to speak both Spanish and English at the same time as a small boy.

Valentin was a happy little boy from Australia who loved playing soccer. But what made him extra special was that he could speak Indonesian and Hungarian, just like his best friends.

Once upon a time, in a vast jungle, there was a little elephant who was afraid of everything. One night, he heard a cry for help and discovered a baby bird stuck in a thorn bush. Gathering his courage, he helped the bird, realizing that bravery comes in small acts of kindness. Moral: Courage is not the absence of fear, but the triumph over it.

Girl wearing a beautiful tiara is forced into ballet because she is a female but wants to be a part of the hockey team even though it is meant for boys. Then girl proves females deserve an equal chance at hockey as boys.

Love Bugs come to catch people being kind They leave treats in a magical mailbox

Cover of a children's book About Qatar Sports Da

1. I am a boy who always looks tough and can't cry 2. Then I found an expressive girl

Lili's mother teaches her to swim Lili finds starfish on the beach When she returns home, she puts the starfish in its box.

Siddhi, a curious explorer, ventured to Peacock Paradise. Greeted by vibrant peacocks, she entered a wonderland adorned with dazzling plumage and enchanting decorations. Following friendly peacocks to a secret garden, Siddhi danced with them in perfect harmony. In the midst of blooming flowers and perfumed air, she learned the mystical peacock dance from village elders adorned in feathers. Siddhi's journey led her to a sacred lake with magical properties, where dipping her hands brought shimmering peacock feathers. Celebrated by villagers, Siddhi bid farewell, carrying the feathers as a cherished talisman. Each plume symbolized the enduring magic of her dazzling day in the enchanting Peacock Paradise.

The Little Explorers embark on a journey to China to learn about the history and significance of the Great Wall

1. Gabryś is a little boy who gets to know the world. 2.Gabryś loves his aunt Julka, who shows him the secrets of life, how to have fun, how to watch birds, how to inflate balloons. 3. Every year before Christmas, they make gingerbread cookies in the shape of a car, stars, a cat, a dog. They really like to do it. It's a memory that will last a lifetime. 4. Little Gabriel likes Kitty the cat.

A little curly blonde hair, blue eyed girl is watching fireflies in a field and the sun is starting to set. She ventures out to be among them, watching excitedly and in awe. She lays down to see the stars and sees the magic of the lightening bugs and stars together. She asks her dad if she can catch some in a mason jar, then runs into the house to grab one and jumps off her porch to run back into the field. He later tucks her in bed with the mason jar of fireflies on her nightstand. (the jar has apples for the fireflies to eat)