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.

Tammy, a curious little girl, loves asking questions about the world. One day, she learns about taxes from her parents and decides to become a “Tax Explorer.” Tammy discovers how taxes help build schools, parks, and hospitals and even pay for firefighters and police officers. Along the way, she meets Mr. Penny, a talking coin, who explains how taxes make communities stronger. Together, they uncover fun facts and solve puzzles about money and taxes, learning why everyone has a role to play in keeping their town happy and safe.

An aunt asking her newphew to be a ringbearer while he sings karaoke. The aunt explains his role in the wedding.

Isis was one of the most important deities in the ancient Egyptian pantheon, embodying key aspects of life, death, and resurrection. Her mythology was integral to the belief in the afterlife, the role of the Pharaohs, and the magic and healing practices of ancient Egypt. As a goddess of motherhood, magic, and wisdom, Isis influenced not only Egyptian religion but also had a lasting impact on other ancient cultures, becoming a powerful symbol of protection and transformation.

Flutter was a beautiful butterfly. Her wings were as colorful as a rainbow. She loved to fly high in the sky, dance with the flowers, and sip sweet nectar. One day, an old wise owl told Flutter, "Your life, dear butterfly, is short. But it can be beautiful and meaningful." Flutter thought about this. She decided to use her short life to bring joy to others. She danced for the flowers, helped the bees collect pollen, and guided lost insects home. When her time was up, Flutter closed her wings and drifted away. But her memory lived on. The flowers she danced with, the bees she helped, and the insects she guided remembered her kindness. Flutter's short life was filled with love and joy. She taught everyone that even a short life can be extraordinary.

Il était une fois une femme blonde avec des lunettes nommée Mélanie. Elle cherchait l’amour, un amour doux et sincère. Mélanie était infirmière et passait ses journées à prendre soin des gens avec tendresse. Mais au fond d’elle, elle rêvait de rencontrer quelqu’un avec qui partager ses joies et ses sourires. Un jour, elle fit la rencontre de Jessica. Jessica aussi était infirmière, avec un grand cœur rempli de gentillesse. Elles commencèrent à parler, d’abord de leur travail, puis de leurs rêves, de leurs souvenirs et même de leurs plats préférés. Au fil des jours, Mélanie et Jessica devinrent inséparables. Elles aimaient rire ensemble, se soutenir et se réconforter après les longues journées à l’hôpital. Très vite, elles comprirent qu’elles étaient tombées amoureuses l’une de l’autre. Leur amour était comme une belle fleur qui grandissait chaque jour un peu plus, grâce à la confiance, la tendresse et la joie qu’elles partageaient. Mélanie et Jessica prirent soin l’une de l’autre, tout comme elles prenaient soin de leurs patients. Elles étaient heureuses, car elles avaient trouvé l’amour qu’elles cherchaient, et ensemble, elles étaient prêtes à vivre de merveilleuses aventures. Et c’est ainsi que leur histoire d’amour commença, douce et belle, comme un joli conte. Une histoire simple et pleine de tendresse, parfaite pour les enfants. Qu’en pensez-vous ?

Hansel and Gretel lived with their father and stepmother in a tiny house by the forest. They were very poor and often had no food to eat.

Jack and his girlfriend Ruby lived in a small town, ,They were inseparable, constantly exploring the forest behind their home, convinced that something magical was hidden there. One sunny Saturday, Jack and Ruby found themselves deep in the woods, walking along an old, forgotten trail. Ruby led the way with her usual enthusiasm, her eyes sparkling with excitement. They followed the sound deeper into the forest until they came to a strange glowing rock. It glowed in colours none of them had ever seen. Jack bent down, reaching for it, but Ruby grabbed his hand. Jack's fingers brushed the surface of the stone. They stood in a world that looked like a dream—floating islands, shimmering waterfalls, and strange creatures flying overhead. Together they set out, ready to explore this new world, knowing that their adventure was just beginning. "Jack," Ruby whispered, "I think we found something magical."

The girl wants to understand her father's words, that a whole universe of possibilities is hidden in her. She goes for a walk and hears a Voice that lets her know that she has all the possibilities

A Wake Up Call By Ma. Melanie L. Padohinog Elisa is a simple girl who loves to stay in her room all day. She spends her time playing with her cellphone. She only gets out of her room when it is time to eat. Her parents would usually scold her because of her attitude. “Elisa, will you please go out for a while? It seems that you are too caught up with your cellphone. Can’t you help me in the kitchen? I’m so busy right now,” her mother said. “Wait for a while, Mom,” Elisa answered. “I just need to finish this video,” she added. “How many hours will I wait for you, Elisa? I need you right now!”, yelled mom. “For a while mom! I just really need to finish this”, answered Elisa. This angered mom. “If you will not get out of your room in a minute, I will confiscate your cellphone and I will not return it to you anymore,” her mother said. Elisa quickly went out of her room and said, “I’m sorry, Mom. I had been unhelpful to you. I promise I will not spend most of my time watching You Tube and playing Mobile Legends. I hope you will forgive me.” “It’s all right, Elisa. I just hope next time you will be responsible enough in using your gadgets. Remember that there is right time for that”, mom explained.

Ochuko is a 9 year old bold from nigeria who is always stealing clothes off his neighbors line to get a laugh sometimes he even may put on his neighbors pants to crack jokes. He is very adventurous and loves to play until one day his neighbor cant get to work because ochuko took his clotehs off the line for fun ochuko brings the pants back and says sorry

A curious rabbit named Fluffy-Fluff. But Fluffy wasn’t just any ordinary rabbit—she was a brave explorer with her very own rocket ship!

in the safari, there lived a baby deer named Daisy. Daisy loved to hop and skip through the tall, golden grasses. Daisy spotted a tall, gentle giraffe named George. He was stretching up to nibble on the greenest leaves from the tallest branches. Daisy watched in awe. George looked down at Daisy with a warm smile. “Hello, little deer! Yes, I can reach the high leaves, but I can’t run as fast as you, Daisy. Daisy’s ears perked up. “But what’s the use of being fast if I can’t taste those delicious leaves?” George thought for a moment and then lowered his head to Daisy’s level. Why don’t we help each other? Daisy’s eyes lit up with excitement. “Oh, I’d love that!” she exclaimed. “Let’s be a team!” Daisy would meet George by the acacia tree. George would bend his long neck and pluck the juiciest, freshest leaves from the treetops. He would share them with Daisy, who would happily munch away, enjoying a treat she could never reach on her own. In return, Daisy showed George how to move more gracefully on the ground. “Step lightly,” she taught him. “Feel the ground under your hooves. Try to move like the wind – softly and swiftly.” George practiced every day. At first, he was a bit clumsy, but Daisy encouraged him. “You’re getting better!” she cheered. “Just keep trying!” “We’re helping each other,” Daisy replied proudly. “George is teaching me to reach new heights, and I’m helping him move gracefully.” From that day on, Daisy and George’s friendship grew even stronger, and soon other animals joined them. They realized that everyone had something special to offer.

"Timun Mas" adalah salah satu dongeng populer dari Indonesia yang mengisahkan tentang seorang gadis yang lahir dari sebuah timun ajaib. Dengan bantuan kekuatan magis, Timun Mas berusaha melarikan diri dari raksasa jahat yang ingin memakannya. Kisah ini mengajarkan tentang keberanian, kecerdikan, dan kekuatan cinta seorang ibu.

10 page really simple kids book about a girl named Ashley that lives in a small island village with her family. She has pet capybara that goes everywhere with her. One day she out around the island and she finds a green glowing gem. She grabbed the gem and wished to go visit a new place and suddenly she and her pet transported to Las Vegas. While being in Las Vegas she discovers a lot of new things she had never seen in her village. But when it came the time to go home she couldn't find a way to go home so she go on a adventure to find her way back home. After she found another green glowing gem she wished to go back home then the wish came true and she teleported back to her village with her family living happily ever after the end.

1 .Welcome to Sam's school day! . 2 Seeing Sights at School** " 3. Hearing Sounds in School** "Sam hears the school bell ringing. It’s time for class to start! 4.Touching School Supplies** 5. Tasting a School Snack** Give a small snack like a salty pretzel or a sweet strawberry. "At snack time, Sam eats his favorite snack. He tastes a salty pretzel and a sweet strawberry. Snacks give Sam energy for the day." **Part 5: Smelling the School Surroundings** Let them smell items like a freshly sharpened pencil or soap. "During his break, Sam smells fresh pencil shavings and clean soap. These smells remind Sam of his busy school day." 6"Sam’s school day is full of S things: sights, sounds, supplies, snacks, and smells. Sam loves learning at school with all his senses. The letter S is everywhere at school."

1. Mylo and Lou play in Mylo's room with toy cars. Lou talks about how cool Mylo's room is. 2. Mylo and Lou play in the yard with two small brown dogs that have pointy ears. There are palm trees in the background. Lou talks about how fun it is to play with the dogs. 3. Mylo and Lou ride their bikes on the sidewalk during a sunny day in Florida. Lou talks about how fast they go on their bikes. 4. Mylo and Lou are playing at the swings in the park. Lou talks about how high they go on the swings. 5. Mylo and Lou wash their hands in the sink. Lou talks about how dirty their hands are. 6. Mylo and Lou are laying in bed looking sleepy. Lou talks about how tired he is. 7. Mylo and Lou eat food at the dinner table. Lou talks about how yummy the food is. 8. Mylo hugs Lou. Lou talks about how they had an amazing day together. Each page should start with the phrase "My, my, Mylo."

Anabelle prancing through the garden with her corgi dog

Brooklyn is riding her unicorn Through the forest and she meets a fairy. the fairy needs help Because an evil witch is holding her polar bear friend captive. The fairy sprinkles Brooklyn and her unicorn with fairy dust shrinking Brooklyn and her unicorn down and turning Brooklyn into a fairy and the unicorn into an alacorn. They create a plan to save the polar bear from the evil witch. They all go to the ferry's village and celebrate

In the jungle, Izabella the elephant is with her family of elephants. In the morning the elephant Nona leads Izabella to her favorite watering hole. Nona teaches her how to be a good elephant. Next Izabella sees her aunt Cailee the elephant who teaches her how to swing from branches like a monkey. Then Izabella and her Aunt Lindsey walk through the jungle but run into a pride of lions. Aunt Lindsey stomps her feet and trumpets loudly to protect Izabella. Finally, Izabella comes home to find her favorite member of her herd, her mom.