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.

a Guyanese tale of children playing cricket

My Blue Angel

Setting: On Noah’s bed One night Noah has a weird dream. He looks in the mirror and sees something strange. His mouth is... gone!

Miles is a mischievous boy who often mocks others. During International Week at school, he makes fun of his teacher Ms. Patel's cultural dress. That night, Miles is magically transported through his closet to Riyadh, Saudi Arabia. There, he meets a girl named Fatima who introduces him to the local culture, including food, clothing, and customs. Through this experience, Miles learns to appreciate different cultures and understand the significance of traditional clothing. He tries shawarma, learns about the hijab and keffiyeh, and sees the beauty in cultural diversity. When he returns home, Miles has a new respect for his teacher and classmates' cultural expressions. The story ends with Miles embracing his own culture (wearing an Irish outfit) and playing with his new multicultural friends. The main themes of the story are cultural appreciation, overcoming prejudice, and the importance of understanding and respecting diversity.

Brooklyn journeys back to the land of rainbows, silver, and gold to hopefully be able to spend Christmas with her fairy god sister lotus. Nothing could have prepared her for the amount of excitement she experienced along the way! Lotus helped brooklyn find the true meaning of christmas by inviting her to experience it firsthand as her plus one.

Lonnie is a piglet and this curious piglet got lost on the farm. traveling through all the areas on the farm asking the other animals if they know the way back to Lonnie's pen where Lonnie can find his mom

A story about a detective's cat named Moore and a missing piece of cheese.

Era um inverno rigoroso quando a família Cardoso chegou à pequena vila histórica em Portugal. A neve cobria os telhados das casas antigas, e o ar estava impregnado com o aroma de lenha queimando nas lareiras.

Alicia Se tiró en el suelo, casi esperando que una estrella cayera del cielo para darle una idea, como en una película que había visto hace poco. una nota entre sus manos un mundo mágico hecho de golosinas tres amigos: conejito de malvavisco, una ardilla de galleta y un zorro de algodón de azúcar. un columpio hecho de arcoíris y nubes en la cima de una montaña Rey de los Sueños, un ser brillante con una capa hecha de estrellas fugaces collar con una cápsula de mermelada

Goth boy goes to the candy shop to get the greatest last candy bar. While there he meets. Danny who also wants the candy bar. It is the last of its kind. So soon they learn a valuable lesson that caring is sharing.

1. Girl baby born in June month 2. Little girl had a dream to become a famous hockey player 3. Her dad coached her. 4. She becomes a world class hockey player and wins gold medal for her country.

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.

sad giraffe

4 Husky puppies finds a garden which is full of secrets and adventures

A silly story based on the book "if you give a mouse a cookie" but replace it with a track athlete named Jerick and his love for cookies.

Gatos mentirosos

Introduction: Meet Alex and their family, including a pet, in a modern city home. Pages 3-4: A rainy day ruins outdoor picnic plans, leaving Alex disappointed. Pages 5-6: To lift spirits, the family builds an indoor fort, creating a pretend world of castles, spaceships, or jungles. Pages 7-8: Adventure unfolds at home: the kitchen becomes a magical bakery, the bedroom a treasure-filled cave, and living room a central adventure spot with pillow 'lava floors' and treasure hunts. Page 9: Evening falls, and Alex learns the best adventures are those spent with family, not location-dependent. They end the day with a movie night in their fort. Page 10: The family dozes off in their fort, dreaming of future adventures, hinting at more stories in the series.

A little girl and her best friend who is a teddy bear

Join little Boogie, a bubbly bundle of joy born during the unique times of COVID, as he embarks on a heartwarming adventure through the ups and downs of his toddlerhood. Born in a Bubble follows Boogie, an autistic nonverbal toddler, as he discovers the world around him, finding joy in unexpected places. In a time when masks and social distancing become the norm. This touching tale explores the magic of connection, the beauty of diversity, and the boundless spirit that can thrive even in the most challenging of times. Get ready for giggles, surprises, and a whole lot of love in this charming story that captures the essence of growing up in a world born anew. Boogie has 4 sibling, 3 brothers and a sister who is the oldest