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.

An island princess has a party at the beach with her royal friends. Her friends are sage, maddie and Kalia. well the island princesses were in the water they were swallowed by a pink dalphin takes them to a magic land well they were there they drink the magic water which changes then in to mirmaids. then they find a way back to the island and tern back into a human.

Join Wiggly Woo, a playful and wiggly little critter, as she dances her way through the magical town of Shim-Sham. Alongside the fun-loving Wobble-Trees and her sleepy friend Wuzzle, Wiggly Woo discovers the joy of movement, friendship, and spreading happiness wherever she goes. With wobbles and giggles from sunrise to starlight, this whimsical adventure will remind readers that a little wiggle can brighten up any day!

A mama is teaching her toddler girl how to control her big emotions by breathing in and out

The girl Maria, after traveling to Paris, went to Italy to Milan for fashion week.

This is a story about an autistic child who has a unique talent in identifying patterns.

Oscar the Octopus is a spirited student at the Deep Sea School who struggles with Oppositional Defiant Disorder. His days are filled with learning about the wonders of the ocean alongside his classmates, under the patient guidance of Ms. Whale. Oscar faces challenges in following rules and understanding social cues, and one day had big emotions destroying his classroom. His bravery and determination shine as he uses a reward system to help manage his behavior. Through his adventures and the use of calming strategies, Oscar learns important lessons about emotional regulation and perseverance.

Girl named ally finds about ways to conserve the ocean

Follow the heartwarming journey of Benito, a lovable dog who finds a forever home after being rescued. This beautifully illustrated children's book tells the tale of Benito's adventures from a lonely shelter to the loving arms of his new family. It's a story of hope, love, and the joy of finding a place where you belong.

1. little girl 2. with her brothers 3. good and evil monsters 4. fairy 5. many beautiful trees

1. stanley is a friendly great white shark that lives in the san fransisco bay. 2. he has a best friend that is a harbor seal named zoe 3. zoe is the quickest seal in the bay and loves to have races 4. both of them go on an adventure through the bay where they meet a pelican, an otter and a dungeon crab

A boy shiva born in an indian village is the only hope to save the village people from hunger

In the heartwarming first installment of "Asante's Adventures," young Asante and her spirited older sister Phoenix discover the bustling city of New York. As they explore its iconic landmarks, they embark on a mission filled with love, learning, and acts of kindness, inspired by the biblical verse from John 13:34 — "Love one another. As I have loved you, so you must love one another."

Eleanor is 7 years old and her family live in a fancy hotel in Kuala Lumpur. Her parents are Royce and Tan. Her sister is freya is 3 years old. They live in a beautiful hotel. They invitre all their family to visit them in the hotel. The expole the city and the mall. They had so much fun. Her cousin is Alysha i she is 9

Nolan Nichols and his Super Hero Dad fight monsters to save the world. Nolan Nichols is 4 years old and is a super hero. He is tall, strong, fast, and has blonde hair and brown eyes. Super Hero Dad is tall, strong, cool and has blonde hair. Nolan Nichols and Super Hero Dad work together and battle all of the monsters until they defeat them all and save all humans.

Book, where the main character like Doctor Strange describes all english tenses with examples and exercises to practice. Imagine Doctor Strange, the fictional character from the Marvel Universe, as the "Time Stone" guardian. In the context of Present Simple tense, think of Doctor Strange's actions as consistent and habitual, just like the nature of this tense. Here is a sample: So, if we were to describe his routine or regular actions: Illuminates the Sanctum Sanctorum daily. Illuminates the Sanctum Sanctorum daily. Doctor Strange lights up the Sanctum Sanctorum every day. Sorcerer Supreme protects the Earth from mystical threats. The Sorcerer Supreme consistently safeguards the Earth from mystical dangers. Wears the Cloak of Levitation whenever he goes into battle. He wears the Cloak of Levitation in every battle. Recites ancient spells during magical incantations. Doctor Strange regularly chants ancient spells during magical rituals.

sun is shining in the sky. Forest is green. The boy walks into the forest and sees many different animals. The boy plays with the animals. Soon the sun is going down and boy has to go back home.

Analyze the prompt: The narrative focuses on Bubu, a curious kitten learning about road safety with the help of friends and a wise bird, Cik Gak. Key themes include curiosity, friendship, safety awareness, and making informed decisions. 2. Target audience: The narrative is aimed at young children, likely in the age range of 4-8 years, making it essential to use simple language, relatable characters, and engaging illustrations to capture their attention. 3. Narrative structure: The narrative could follow a journey format where Bubu and his friends embark on an adventure beyond the village, encountering various scenarios that require them to apply road safety lessons in different contexts, reinforcing their learning. 4. Entertaining and informative elements: Include diverse characters, such as a wise tortoise who teaches about patience, a playful puppy who learns the consequences of ignoring safety rules, and a friendly squirrel who organizes a fun road safety game. The settings could vary from busy streets to quiet parks, each presenting unique challenges for Bubu and his friends. 5. Educational objectives: The narrative should emphasize the importance of road safety, including lessons on stopping and looking, using crosswalks, and staying alert. Each scenario could conclude with a recap of the safety tips learned, encouraging children to remember and apply these lessons in real life. Prompt Idea: Create a narrative where Bubu the kitten and his friends go on an adventure outside their village, encountering various road safety challenges along the way. Each challenge introduces a new lesson about road safety, reinforced by interactions with other animal characters. The story should conclude with a fun road safety game that helps solidify their understanding while keeping the tone light-hearted and engaging.

Ahoy, young sailors! Embark on an enchanting journey to Friendship Reef, a vibrant underwater world where the gentle waves of friendship and the winds of collaboration guide our cheerful crew – Sammy the Sociable Seahorse, Lulu the Listener Lobster, and Oscar the Open-minded Octopus. Together, they discover the secrets of building, maintaining, and growing relationships. In this delightful story, our three friends live harmoniously in a cove adorned with colorful coral and teeming with marine life. Each character contributes their unique social skills to create a thriving community. One sunny day, Sammy has a brilliant idea to organize a grand underwater festival to celebrate friendship and learn more about each other. Join Sammy, Lulu, and Oscar as they invite their friends to share talents and ideas, ensuring that every voice is heard and embracing the diversity of ideas. As the festival approaches, the anticipation in Friendship Reef grows, and the vibrant coral decorations sparkle. The sounds of laughter and music fill the community. During the festival, the trio notices something magical: people are connecting, sharing stories, and discovering common interests. The bonds of friendship grow stronger with each moment. As the festival draws to a close, Sammy poses a thoughtful question to his friends, sparking reflections on how they organized a successful event and what they learned about relationships. The story emphasizes the importance of active listening, open-mindedness, and collaboration in building a harmonious community. Readers are encouraged to reflect on the collaborative journey of friendship, where each individual's unique strengths contribute to a thriving community.

1. Yujin, the idol singer, transfers to Sophia's school, and Sophia introduces herself during lunch. 2. Sophia and Yujin visit a café where they practice English phrases together. 3. Yujin and Sophia prepare for a choir competition together, practicing singing and ordering drinks. 4.Yujin and Sophia win the choir competition, celebrate at the café, and reflect on their growing friendship.