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.

The story of a middle child.

Página 1 - Introdução Prompt: "Uma menina pequena com cachos dourados, de aproximadamente cinco anos, brincando com um ursinho de pelúcia em uma sala aconchegante. Seus pais estão sentados no sofá ao fundo, com expressões sérias, mas amorosas. O pai tem uma mala próxima à porta, enquanto a mãe observa a conversa com carinho. A cena tem uma iluminação suave e tons quentes, criando um ambiente acolhedor." Página 2 - A Dúvida de Lulu Prompt: "Uma mãe segura sua filha de cinco anos no colo, consolando-a com um abraço. A menina, de cabelos cacheados dourados, segura um ursinho de pelúcia com expressão triste. O pai, ajoelhado à frente delas, segura a mãozinha da filha com carinho. A cena ocorre dentro de uma sala com móveis simples e aconchegantes, tons pastel suaves e uma luz quente de fim de tarde entrando pela janela." Página 3 - A Despedida Prompt: "Na porta de uma casa simples e acolhedora, uma menina de cinco anos com cabelos cacheados dourados abraça seu pai com força. Ele segura uma mala e sorri com ternura, enquanto a mãe observa com carinho ao fundo. Um carro está estacionado na rua, pronto para partir. A cena transmite emoção e carinho, com cores suaves e um céu em tons de laranja, indicando o fim da tarde." Página 4 - A Primeira Noite sem o Papai Prompt: "Uma menininha de cinco anos, com cachos dourados, está deitada na cama, abraçando seu ursinho de pelúcia com expressão triste. A janela do quarto mostra um céu estrelado, iluminando o ambiente com uma luz suave. A mãe aparece na porta do quarto, segurando um telefone e sorrindo com ternura. O quarto tem um ambiente aconchegante, com cobertores coloridos e um abajur emitindo uma luz quente."

A curious and adventurous eight-year-old, loved spending her evenings beneath the banyan tree

A family of four foxes in their cozy forest den. Kevin waking up to an empty den. Kevin sliding on birch bark and raiding the food stash. The raccoons sneaking toward the den. Kevin setting up traps. The final showdown with the raccoons. Kevin reuniting with his family.

1. Will is playing with Bailey in a blue playroom with a toy chest with various dress up hats and accessories 2. Will and Bailey are playing pirate dress up in the blue playroom 3. Will and Bailey are playing cowboy dress up in the blue playroom 4. Will and Bailey are playing construction worker dress up in the blue playroom 5. Will and Bailey are playing doctor dress up in the blue playroom 6. Will and Bailey are playing circus ringmaster dress up in the blue playroom 7. Will and Bailey are playing royal dress up. They both are wearing crowns. Mama and Dada look on while smiling. Both Mama and Dada are wearing crowns.

The talking volleyball

Sophia swimming in pool

Brightness Stardust is a fearless explorer who travels through out our universe finding exciting things to educate children about.

En un cálido pueblito, donde las flores de mil colores danzaban con la brisa y los pájaros cantaban desde las copas de los árboles, vivía una pequeña niña llamada Antonia. Este lugar estaba a los pies de la Montaña Mágica, de la que se decía albergaba en su cima una flor capaz de conceder paz y sabiduría a quien la encontrara. Un día, con una curiosidad que brillaba en sus ojos, Antonia decidió emprender la aventura para hallar esa mágica flor. El comienzo del sendero estaba lleno de mariposas y pajaritos. Sin embargo, mientras Antonia ascendía, la ruta se tornaba cada vez más difícil y desafiante. A pesar de caídas y raíces que intentaban detenerla, Antonia recordó a un pequeño caracol que, aunque lento, nunca dejaba de moverse hacia adelante. Este pequeño amigo la inspiró para no rendirse y siempre buscar nuevas rutas cuando encontrara obstáculos. En un punto de su viaje, Antonia encontró un arroyo de aguas cristalinas. Al inclinarse para beber, su reflejo en el agua le habló, mostrándole no solo su imagen sino también todas las veces que había caído y se había levantado. El reflejo le habló sobre la importancia de conocerse a sí misma, aceptar sus temores y aprender de ellos para ser aún más fuerte. "Antonia, debes continuar. Tú sabes lo que vales y de lo que realmente eres capaz", le dijo su reflejo. Al entender el mensaje, Antonia se secó las lágrimas, sonrió a su reflejo en el agua y le agradeció la valiosa lección. Con nueva fortaleza y confianza, Antonia retomó su camino y, tras superar muchos obstáculos, finalmente llegó a la cima. La flor mágica, al verla, iluminó todo con su esplendor y le mostró lo lejos que había llegado gracias a su perseverancia y a aprender sobre sí misma. De regreso al pueblo, Antonia, con el corazón rebosante de alegría, compartió su aventura y las lecciones que había aprendido con todos los aldeanos. Les habló de la importancia de no rendirse, de aprender de los retos y de conocerse y aceptarse a sí mismos.

mac is a boy from Hong Kong. but he has super powers. He can fly. His superhero name is Macblade and his superhero costume is red

1. A musician is living in Finland, he plays the trombone 2. A musician is living in Malaysia, she plays the trombone 3. They fell in love 4. Long distance relationship 5. She loves Moomin 6. He loves Gundam 7. They got married and finally live together

show Grandma Lily at her cottage surrounded by sunflowers, with a watering can in her hand and smile on her face. The next page, have grandma and emily in the garden laughing and taking care of the sunflowers The next page have grandma handing emily a pack of seeds the next page should be winter and the house looking sad (this is the page grandma passes away) The next page shoul dbe emily planting the sunflower seeds in her garden The next page is the wind and birds carrying the seeds throughout the quiet town. The next page should be the whole town popping with the vibrant yellow color of the sunflowers. They sprouted out of sidewalk cracks, along the streets, in gardens and rooftops. The town was dressed in cheerful blooms, brightening even the gloomiest of days. The next page The townspeople, especially Emily were in awe of the beauty created throughout their community.

Luna and her family moved in to a big estate in the province. As she was playing at the back of their big house, she found a secret garden

A mystery involving fairies in a forest

Joyful Joyce faces bullies in school but finds solace in a secret garden. With each visit, she grows stronger and happier. With a new friend's kindness, she learns to stand up to bullies and spread kindness. Joyce's courage inspires others to be kind too. Remember: kindness conquers all!

Omar, un niño de 9 años va al mar y se hace amigo de un delfín que le enseña todos los secretos del mar.

Girl turns into a princess but when doing so, she has to agree to becoming a unicorn

Tilly receives a parcel in the mail from her Nanny. In it is a yellow raincoat, Yellow Gumboots and Yellow Sou-Wester Hat. She puts them on and goes outside and visits the farm animals telling them she wants to splash in puddles in her yellow gumboots.

Leo i Luna, dwójka śmiałków odkrywczych, wyruszają w kosmiczną przygodę, gdzie każda strona to nowa niespodzianka! Razem z nimi maluchy będą podziwiać migoczące gwiazdy, spotykać kolorowe planety, i tańczyć w rytm kosmicznych obłoków. Księżyc oświetla ich ścieżkę, a tajemnicza rakieta zabiera ich w fascynującą podróż przez przestrzeń. Pełna kontrastów i prostych kształtów, ta opowieść nie tylko bawi, ale także rozwija zmysły najmłodszych, zapewniając im magiczne doświadczenie kosmicznej przygody!"