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.

little boy name Oliver who loves dinosaurs and one day finds an egg in the park, turns out it is a dinosaur egg and he asks his mom if he can keep it. shes says okay because its only one but then more and more dinosaurs apear and they have to find homes for all the dinos

A ten year old in 1965 moving from Florida to Chicago during the Chicago Freedom movement

Amy Carmichael aprendeu uma importante lição sobre a proteção de Deus quando caiu em um buraco, fraturou a perna e precisou esperar por socorro por cinco horas. Durante o transporte ao hospital em condições perigosas, a caminhonete quase afundou em um buraco profundo, mas Deus os protegeu. Embora ela sofresse muita dor e não pudesse mais trabalhar ativamente no resgate de crianças, Amy aceitou que Deus ainda tinha planos para ela. Sua incapacidade de andar sem dor a obrigou a ficar no quarto, mas, ao invés de desanimar, ela usou esse tempo para escrever. A partir de seu quarto, Amy escreveu sobre sua experiência na Índia, a proteção e fidelidade de Deus, e o sofrimento que a aproximou ainda mais de Deus. Seus textos alcançaram cristãos ao redor do mundo, denunciando práticas como a venda de crianças aos templos, o que resultou em mudanças nas leis indianas. Seus escritos também inspiraram muitas pessoas a se tornarem missionários. Amy morreu em 1951, mas sua história continua impactando vidas. Ela dedicou sua vida a Deus, desafiando outros a fazerem o mesmo, seja em missões distantes ou no dia a dia. Amy acreditava que qualquer um, independente da idade, pode servir a Deus e compartilhar o amor de Jesus. Hoje, sua vida é um exemplo de dedicação e fé, inspirando outros a seguir seu caminho de serviço e entrega total a Deus.

In the heart of a lush, green valley, where the sun kissed the earth with golden rays and flowers danced in the gentle breeze, lived a curious rabbit named Chuppy Chuppy! Chuppy! You won’t believe what I just found!” Benny exclaimed, his eyes sparkling with enthusiasm. “What is it?” Chuppy asked, curiosity piqued. Benny leaned closer, whispering as if it were a grand secret. “I found a hidden spot behind the old oak tree! It’s perfect for a garden! We could grow all sorts of veggies and flowers!”

The Misadventures of the Grumpy Globe, Diction-Harry, and the Crabby Desk" is a heartwarming tale set in Ms. Perriera's bustling grade 3 classroom. Amidst the chaos, Grumpy Globe longs for peace, Crabby Desk endures the rowdy antics of students, and Diction-Harry yearns for his past relevance. When Ms. Perriera's pregnancy prompts classroom cleanup, the trio fears abandonment, but learns they're cherished. Years later, Ms. Perriera's daughter, Gloria, learns from them, and they realize the true beauty of friendship, finding joy in life's simple pleasures.

Riley and her best friend Ella decided to venture into the woods behind her grandmas house , even though they weren't suppose to , when they stumbled across a gingerbread castle. It was the castle of a witch and they had to try all her treats before escaping

This story written in Spanish shows Mateo saying good morning to various family members and people in his community. The story ends with him saying good morning to the reader.

A young boy named Jerry goes on an adventure to find a treasure.

Girl study lesson

Create a whimsical and engaging storybook about a curious young fox named Finn who dreams of exploring the magical forest beyond his home. Along the way, he encounters talking animals, hidden treasures, and mysterious riddles that teach him the importance of kindness, bravery, and teamwork. The story should be colorful and filled with fun adventures, targeting children aged 4–7. Make sure the language is playful yet simple enough for early readers, with a focus on fostering imagination and wonder.

the Little Astronaut

A story about two horses

Join Cooper the dinosaur on a heartwarming adventure as he learns what it means to become a big brother! When Cooper hears he's getting a baby brother, he isn't sure how to feel. Will there still be enough hugs, games, and attention for him? With the help of his playful Aunt Tiffany and kind Uncle Dylan, Cooper discovers that becoming a big brother is full of fun, love, and exciting new responsibilities. Set in a bold and colorful prehistoric world, Cooper the Dinosaur Becomes a Big Brother is a delightful story about change, family, and the special bond between siblings. Perfect for little readers preparing for a new baby in the family!

Create an illustration of a vibrant garden scene with tall trees, colorful flowers, and children playing happily. The children should be shown caring for the plants—watering them, smiling, and enjoying the beauty of nature. The scene should be filled with bright colors, with butterflies fluttering and birds in the trees, conveying a sense of joy and the importance of taking care of God’s creation.

1. It was a rainy day, so Nazut and John Jr was stuck inside. They were playing with some cars in their bedroom. 2. All the sudden there was a strange noise from under the bed. Nazut went to explore the noise when he discovers an odd door under his bed. John Jr comes to check it out and opens the door. There was steps. 3. John Jr and Nazut goes down the steps and notices an odd village. 4. Then a friendly ghost appears and introduced himself to John Jr and Nazut. 5. The friendly ghost gives John Jr and Nazut a tour of the village. They come across a School of Spooks. John Jr was curious as to what a School of Spooks teaches. 6. The friendly ghost explained that the School taught young ghost about Moving things: Making noises: Ghosts may whisper, groan, or make other sounds. Playing with electronics, Creating cold areas: Ghosts may cause sudden drops in temperature,in a room. Creating odors: Ghosts may cause odors to appear in a specific area. Creating a creepy feeling. 5. The friendly ghosts showed Joh Jr and Nazut the village, library, park and town hall 6. John Jr's mom yelled for them to eat dinner. John Jr and Nazut Thanked the ghost for the tour of the village.

“Journey to Italy: Mia and Evelin” is a delightful children’s story about two best friends, Shih Tzu dogs, who embark on a wonderful adventure through Italy. As they explore famous cities like Rome, Venice, Florence, Pisa, and Naples, they marvel at historical landmarks, sail on gondolas, and enjoy delicious pizza. This charming tale captures the magic of travel, discovery, and friendship, as Mia and Evelin experience the beauty and culture of Italy while creating unforgettable memories together.

I have moved to a new country with my family and went to new school. It was difficult at the beginning but later I found new friends there. My name is Kaisy and I am 8 years old girl.

In a quaint town nestled between rolling hills and a sparkling river, lived a curious and imaginative girl named Alexi. She was known for her special talent: daydreaming. Whenever her mind wandered, it would always lead to a magical place known as "Achieve-land."

Morris lives in Hong Kong. He is 4 years old and over the weekend he went to STUDIO CITY WATER PARK in MACAU