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.

Lizzy and Beth were huge fans of Halloween, which allowed them to explore and understand its true meaning, spend time trick-or-treating with their families, and drink and eat marshmallows covered in dark chocolate with a hint of cinnamon.

Introduction: Mia, a creative 7-year-old, loves crafting stories, drawing, and playing with her cat, Max. She finds her mom's phone and opens a sparkly "Magic Mirror" app. The mirror promises to show magical versions of herself. Exploring the Magic Mirror: The app shows Mia as a glamorous princess, a sporty champion, and a popular influencer. Each reflection is exciting but feels less like the real her. Mia becomes intrigued but increasingly uncertain about her identity. The Problem: Mia becomes obsessed with perfecting her reflection and neglects her favorite activities and Max. Her once-joyful room grows messy and dark, reflecting her growing frustration. Concerned, Mia’s mom notices her mood and asks what’s wrong. The Lesson: Mia’s mom explains how social media often shows exaggerated or unrealistic versions of people. She shares a childhood photo and reminds Mia that being herself is what truly matters. Mia realizes she doesn’t need the mirror to feel special or happy. Resolution: Mia deletes the app and immerses herself in art, creating a collage of her favorite traits and memories. She embraces her unique qualities and enjoys spending time with Max again. The story ends with Mia smiling at her true reflection, celebrating her authentic self.

-girl has many phobias

A father seems to not care so much for his little daughter. But it turns out there is more to that.

Create a comic image in a simple, clean style. Panel 1: A woman with messy sleepwear stands at the foot of a large bed. The bed is covered in blankets and pillows. Panel 2: The woman looks down with a tired and exasperated expression. Three dogs (different breeds are optional) are sprawled comfortably in the middle of the bed, looking up at the woman with innocent expressions. Text bubble above the woman's head (optional): "Seriously, guys?"

What is to be happy

This book is about a family of four, a mom, a dad and a girl that is 9 and a boy that is 7. The story starts with the dad asking the kids if they remember the day that he got hurt at work. He is sitting on the couch and the children are sitting next to him. He then explains that he was hurt and ended up with a traumatic brain injury which is just a fancy way of saying his brain got hurt and needed time to heal again. He explains different symptoms to the children and that even though he gets mad and sad at times that it is not their fault. He loves them very much and needs them to be strong for their mom. Together they will all heal in time and he is sorry that it gets confusing at times. But he wants them to know he loves them no matter what happens.

HISTORIA DIVERTIDA DE NINA DE 10 ANOS, CON PADRES INMIGRANTES, VIVIENDO DOS CULTURAS

In the village of Harmoni, Serena was known for her kindness and her ability to create wonderful toys. One day, she noticed that the children in the village were often bored and lacked engaging toys to play with. Serena came up with a brilliant idea: “What if we open a toy shop that sells special toys for the village children?” She shared this idea with Pak Dedi, who fully supported it. Serena then began planning and preparing for the toy shop. Serena asked Aqma, a village boy skilled in making wooden toys and clay figurines, to help her. Together, they created various toys, from wooden cars to cloth dolls. However, despite their best efforts, Serena felt that something was still missing. With her talent and determination, Serena kept improving her toys, making them more creative and fun. Finally, the toy shop was ready to open. The village children eagerly lined up, excited to see the new toys. The toy shop was an immediate success. The children, who had been bored before, were now full of joy and energy, playing with their new toys. Pak Dedi was very proud of Serena. “You’ve taught us all about the importance of creativity and bringing happiness to the village,” he said. Since then, Serena and Aqma continued to create toys that spread joy, making the village of Harmoni a place full of happiness for everyone.

1. Boy and girls play together in school. 2. They using uniform, yellow light shirt and blue pants. 2. They are in P1D class in JAC school. 3. They play a fun games and playing together.

"Daytime Adventures: A Toddler's Daily Journey" is a delightful and educational exploration of a 14-month-old's daily routine. Authored by a loving mother, this vibrantly illustrated book captures the essence of a toddler's world, from waking up with the sun to the cozy embrace of bedtime. Through simple yet engaging language, the book introduces key activities such as breakfast, playtime, bath routines, and meals. Each page is a visual treat, fostering early learning and language development. The author, drawing from her own parenting experiences, creates a warm and interactive experience for both parent and child. "Daytime Adventures" is a celebration of curiosity, discovery, and the joy of shared moments, making it an ideal companion for parents and toddlers embarking on their own daytime adventures.

Goth boy learns that cleaning his room will help him find his missing Teddy bear.

Story about friendship and respecting small animals.

This beautifully written storybook takes young readers on a journey through the life of Prophet Adam (A.S.), the first human and the first Prophet created by Allah. Written in simple and engaging language, the story introduces children aged 5 to 8 to the wonders of Allah’s creation, the importance of seeking knowledge, and the value of repentance and forgiveness. Readers will learn about the creation of the universe, Shaytan’s arrogance, the peaceful life in Jannah, and the test faced by Adam (A.S.) and Hawwa (A.S.). Through captivating lessons and relatable morals, children are taught to seek Allah’s mercy, avoid arrogance, and stay vigilant against Shaytan’s whispers. The story is enriched with Islamic values and provides opportunities for children to connect with the teachings through fun activities, reflection, and prayers. This book is not just a story—it’s a guide to inspire young hearts to grow closer to Allah and learn timeless lessons for their daily lives.

A boy in a wheelchair learning to be accepted by his peers

Once upon a time, in a magical land called Alphabetia, the letters of the alphabet lived together in harmony. Each letter had its own special power, and together they protected the land with their magic. One day, a mischievous dragon named Draconis stole the enchanted Alphabet Amulet, which kept their powers balanced. Without the amulet, the letters began to lose their magic. Determined to restore peace, a brave little girl named Hridyya decided to embark on a quest to retrieve the amulet. Lily set out with her trusty companion, an owl named Ollie, who was wise and knew the way through the Enchanted Forest.

In a cozy house

Salazar, a sphynx curious cat, is going to his Grandparents. His GrandPa is a fat sphynx cat with huge glasses and a farm hat and his GrandMa is a tiny sphynx cat with a cosy hat and glasses. His grandparents live in a farm. Today they are making a cake for Salazar's parents. Salazar's Dad is a smily sphynx cat wearing a tie and shirt and Salazar's Mum is a sweet sphyx cat wearing a flower dress.

故事開場: 坐落于新界腹地的龍骨頭村(龍躍頭)，擁有悠久的歷史和深厚的文化底蘊。這裡是鄧氏家族世代居住的聚落,與宋朝皇室淵源密切,建有大小神廟、百年老宗祠和歷經風霜的圍村建築,見證著曾經的盛極一時。然而隨著時光流逝,科技進步,這片充滿人文氣息的土地正面臨著生存的挑戰。 主人公梓軒,是鄧氏家族的後代,從小在這個充滿歷史韻味的小村莊長大。他熱愛這裡的一草一木,對家族歷史瞭如指掌。年輕時他曾外出求學,見識了現代都市的繁華,但內心始終牽掛著這片安康古老的土地。梓軒堅信,只要用心呵護,龍骨頭的人文遺產定能永續流傳。 情節發展: 某天,梓軒在村裡散步時,發現老宗祠的磚塊正逐漸剝落,露出斑駁的內裡。他意識到這座百年建築正面臨著保養困境。於是他主動與鄧族長老們商討,提出成立文化保護小組,動員村民共同維護古老的建築。 在修復宗祠的過程中,梓軒還發現村裡的天后廟和圍村也存在不同程度的損壞。他循序漸進,逐一著手修繕,同時向村民講解這些建築背後的歷史故事和文化意義。村民們漸漸被他的熱忱和執著所感染,紛紛伸出援手,主動參與到保護行動中來。 隨著修繕工作的深入,梓軒逐漸發現這些古老建築所蘊含的不可磨滅的文化價值。天后宮的銅鐘背後,訴說著村民子孫的厚誠;麻笏圍的鐵門,則是先民用智慧防範海盜的證明。這些無聲的文物,正是龍骨頭深厚歷史的象徵。透過一一探索,梓軒愈發感受到保護這裡的文化遺產有多麼重要。 故事結尾: 在梓軒及村民的共同努力下,龍骨頭村的文化古蹟煥發出嶄新的光彩。修復工程順利完工,老宗祠、天后廟、圍村建築傳統風貌煥然一新。梓軒帶領年輕人,建立了專門的文化保護志願隊,定期巡視維護,確保這裡的歷史印記能永續傳承。 此時,這座古老的村落不僅再現昔日的富麗堂皇,更淬煉出一股強烈的文化自覺和保護意識。梓軒由衷地感恩父輩留下的寶貴遺產,他下定決心要讓龍骨頭的文化薪火綿延,傳承給下一個世代。一處處修復一新的建築,正像是這塊土地的文化根基再次堅固起來,昭示著這片寶地必將繼續書寫動人的歷史篇章。