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.

Stuck in the mud

"Join Poppy, a vibrant 7-year-old with red hair and an infectious smile, on a whimsical journey through the ups and downs of her emotions. As she navigates feelings of anxiety, Poppy discovers the power of family, friends, and self-love. Through a magical blend of colorful illustrations and rhyming prose, 'Poppy's Dance of Confidence' inspires young readers to embrace their uniqueness, celebrate their emotions, and find joy in the melody of their own hearts."

Once upon a time, in ancient Greece, there was a powerful and mighty god named Zeus. He was the king of all the gods and ruled over Mount Olympus. But Zeus' journey to becoming the king was full of adventure and bravery. Zeus was the youngest son of Cronus and Rhea. Cronus, his father, was very worried because a prophecy said that one of his children would overthrow him. So, Cronus decided to swallow each of his children as soon as they were born. One by one, they were swallowed, but when Zeus was born, his mother Rhea had a plan. She hid baby Zeus in a cave on the island of Crete and gave Cronus a stone wrapped in a blanket, which he swallowed instead. In the cave, baby Zeus was cared for by nymphs and a magical goat named Amalthea. "I will protect you, Zeus, until you are strong enough to face your father," said Amalthea. Zeus grew up strong and wise, and when he was ready, he decided to free his siblings and challenge Cronus. Zeus made a special potion and tricked Cronus into drinking it. Cronus felt very sick and, to everyone's surprise, he threw up all of Zeus' siblings! They were Hestia, Demeter, Hera, Hades, and Poseidon. "Thank you, Zeus! Now we can help you defeat Cronus!" they exclaimed.

In una casetta piena d'amore viveva un bambino di nome Tommy con il suo orsacchiotto Pippo. Tommy adorava giocare con la mamma e il papà. C'erano tanti abbracci, risate e baci. Ma un giorno, mamma e papà chiamarono Tommy per parlare. La mamma rispose dolcemente, "A volte, le persone possono volersi bene e essere più felici se non vivono sotto lo stesso tetto. Ma entrambi viviamo nel tuo cuore, ed è questo che conta."Natale arrivò e, come magia, mamma e papà erano lì con Tommy a decorare l'albero. "Il Natale è più magico quando siamo tutti assieme," esclamò Tommy, mettendo la stella in cima all'albero. Tommy imparò che è normale sentirsi triste o felice, confuso o sereno, e che tutte queste emozioni sono come i colori di un arcobaleno

book of friendship and care of the tender affection of a girl and a bunny

Isaac and Ivan visit the zoo. Isaac wanted to see his favourite animal which is an Elephant.

A cryptocurrency financial advisor

1. There was a hobbit named Rubythorn who lived in a forrest 2. Her house was cosy cottage made of wood covered in vines 3. The door was circular and indoors had a warm and comfortable snug environment 4. Rubythorn house also had a beautiful garden 5. She grew tomatoes, lettuce and spinach 6. In the corner was a beautiful apple tree growing delicious juicy red apples 7.Rubythorn was busy preparing a meal made with love for her treasured friend 8. Rubythorn was cooking roast lamb with baked vegtables and berries. She made mint sauce from the herbs growing in her garden. 9.Rubythorn loved baking apple pie from her apples picked from her tree 10.Rubythorn's good friend Monberry will be coming to dinner 11. Monberry loved wearing a white flowing dress. 12. Monberry had a nice smile and magical powers. 13. She is a dream walker. Dreamwalkers can enter peoples dreams 14.She is able to give people wisdom and guidance

Eddie went on a great adventure

A young adventurer dares to explore a world of uncertain feelings and emotions which comes in many kinds.

Every morning, my mom puts on her scrubs and her big, bright smile. She says, “Time to help people feel better!” That’s what she does every day. Page 3-4: (An illustration of the mom at the medical office, greeting patients.) Text: At work, Mom sees lots of people. “Good morning!” she says. “How can I help you today?” She checks them in, takes their temperatures, and even asks how they’re feeling. Page 5-6: (Mom taking someone’s blood pressure with the child peeking in from the side of the page.) Text: Sometimes, she wraps a cuff around their arm and listens closely. “Your blood pressure looks great!” she says with a nod. She’s like a detective, solving little health puzzles. Page 7-8: (Mom helping the doctor in the exam room, holding tools or updating charts.) Text: Mom works with the doctor, too. She gets things ready, takes notes, and makes sure everything runs smoothly. “She’s my right-hand helper,” the doctor always says. Page 9-10: (An illustration of Mom holding a little girl’s hand and calming her down before a shot.) Text: Some patients feel nervous, like Sarah, who’s scared of getting a shot. “Don’t worry,” Mom says softly, “I’ll be right here with you.” And just like that, Sarah is brave enough to try. Page 11-12: (Mom cleaning up, answering phones, or scheduling appointments at the desk.) Text: Mom does so much! She answers phones, cleans tools, and even schedules appointments. “It’s like keeping the whole office healthy,” she tells me. Page 13-14: (The child waiting for their mom at home, hugging her as she walks in the door.) Text: When Mom comes home, I run to hug her. “Did you help lots of people today?” I ask. She smiles. “I sure did!” Page 15-16: (A heartwarming illustration of Mom and the child reading a bedtime story together.) Text: Even after a long day, Mom always has time for me. She reads my favorite story, and I feel so lucky. Because my mom isn’t just any helper—she’s my hero.

A fisherman who lives in the island

Jude Likes to call and talk to his friends on the phone. Chat chat chat all day. He’s on the phone to his friends uncle nath and aunty nel when all of a sudden his phone dies! He said that’s ok I just need to charge it. Mummy, do you know where my charger is? Mummy says, sorry Jude, I haven’t seen it! Jude is looking everywhere for his charger, is it behind the couch?, is it under Audrey?, on the trampoline? “Noa, have you seen my phone charger?” Says Jude. “Yeah” says Noa, “I saw it in the fridge” “In the fridge???” Jude looks at Mummy and Daddy who are giggling sheepishly. “ I thought it was the sausages we are having for dinner!” says Daddy. Silly Daddy.

Luka și Niko, doi băieței de 2 și 7 ani, se trezesc într-o dimineață însorită. După micul dejun, pornesc cu trotinetele spre parc. Acolo, privesc fascinați tramvaiele care întorc, apoi savurează câte o înghețată. Se plimbă prin parc înainte de a se întoarce acasă pentru prânz. După masă, Luka merge la somn, iar Niko citește. Când Luka se trezește, frații se joacă cu trenurile și tramvaiele în camera lor. Seara, după cină, Niko îi spune o poveste lui Luka pentru a-l adormi. Își spun că se iubesc, iar Niko merge și el la culcare, fericit că are un frățior atât de minunat.

Page 1: Finn was a little fox who loved to play in the forest. But sometimes, he felt scared, even when nothing dangerous was around. His heart would race, and his paws would shake. Page 2: One day, Finn's friend, Bella the bunny, invited him to a big hill to watch the sunset. But Finn remembered how tall the hill was and felt afraid. "What if I trip? What if I fall?" he worried. Page 3: Bella saw Finn looking nervous. "Are you okay?" she asked. "I don’t know," Finn said. "My tummy feels funny, and my legs feel wobbly." Page 4: Bella smiled. "That sounds like anxiety. I used to feel that way too! But I learned some tricks to feel better. Do you want to try?" Page 5: Finn nodded, and Bella taught him to take deep breaths—inhale for four seconds, hold for four seconds, and exhale for four seconds. "Breathing helps calm your body," she said. Page 6: Next, Bella said, "Think of a happy place. Imagine your favorite spot and how safe you feel there." Finn closed his eyes and thought about his cozy den, wrapped in soft blankets. Page 7: "Now," Bella said, "let's take one little step up the hill. Just one. Then we can stop and see how you feel." Finn took a tiny step. "I did it!" he said, feeling proud. Page 8: With Bella's support, Finn climbed higher and higher. When they reached the top, Finn gasped. The sunset was the most beautiful thing he had ever seen! Page 9: "I was scared, but I did it!" Finn cheered. Bella nodded. "Facing your fears little by little helps them feel smaller over time." Page 10: Finn learned that feeling scared was okay. He could take deep breaths, think of a happy place, and take small steps to feel better. Page 11: As they watched the sunset, Finn smiled. "Next time I feel scared, I’ll remember what you taught me." Bella patted his back. "And I’ll be here to help!" The End.

Kross woke up early to go the park for an adventure to what objects he can find

In this story Cinnamoroll the anime character is going to school. At first, he doesn't like school but as time goes on, he learns to love his teachers Ms. Hailey, Ms. Elen, and Ms. Agnes and even makes friends with his classmates.

Big sister helps her baby brother to discover the new world

alphabets story adventure