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.

Elly had a party, what happened next surprised everyone!

"Brave Barkley's Big Adventure" tells the tale of Barkley, a courageous dog from the town of Pawsington. When he hears a cry from the enchanted forest, Barkley embarks on a daring adventure to help a lost rabbit named Rosie. Throughout the journey, Barkley's bravery and kindness shine as they face challenges together. The story concludes with Barkley becoming a hero in Pawsington, inspiring young readers to be brave and kind in their own adventures. The narrative combines enchanting descriptions, moral values, and moments of triumph to engage and educate young children.

Zeta and Nova, two young 12-year old white travelers from distant galaxies, were on a mission to explore the universe and learn from the planets they visited. One day, their spaceship, received a distress signal from a forgotten world—Aurorio. The message was weak, barely decipherable, but one thing was clear: Aurorio was dying. Along with Lyra, the last scientist of Aurorio, they have to save the planet through the 17 goals for a sustainable future. They applyed the first 11 SDGs on the planet. NowZeta and Nova along with Lyra try to apply the Responsible Consumption and Production goal on the planet. Synopsis: After implementing the first 11 SDGs, Zeta, Nova, and Lyra turn their attention to the planet’s wasteful production and unsustainable consumption. Factories on Aurorio overproduce goods, depleting natural resources, while citizens discard items without recycling or reusing them. The team must introduce sustainable production methods and eco-friendly habits before the planet’s remaining resources vanish. Comic Breakdown Page 1: Discovering the Problem 📢 Dialogue: Lyra: “Factories keep making more than we need, and people throw away things instead of reusing them!” Zeta: “No wonder the planet is running out of resources!” Nova: “We need to teach them how to produce and consume responsibly!” Page 2: Creating Solutions 📢 Dialogue: Nova: “We should use materials that can be recycled or biodegrade safely!” Zeta: “Let’s make only what’s needed, not more!” Lyra: “Factories should use clean energy to reduce pollution.” Page 3: The Change Begins 📢 Dialogue: Lyra: “Look! Factories are making only what’s needed!” Nova: “People are fixing and reusing things instead of wasting them.” Zeta: “Aurorio is on the path to a sustainable future!”

我叫陳，出生在新界龍躍頭的一個古老鄧族村落。從小聽長輩講起這個地方的悠久歷史和濃厚的文化底蘊,內心就充滿了對家鄉的自豪和向往。 龍躍頭有著迷人的地形特色,據說這裡有一座山,形狀宛如一條正躍入空中的龍,因此得名「龍躍頭」。我們家族祖祖輩輩都集居在這片富有傳奇色彩的村莊,數百年來子孫繁衍,建立起了五圍六村的規模。每逢農曆新年,家族成員都要齊聚一堂,感恩先祖留下的這片福地。 童年時,我最喜歡在村中漫步,欣賞那些保存完好的傳統建築。老圍的青磚圍牆和狹窄的入口,曾經守護著我們的祖先免受海盜的騷擾;松嶺鄧公祠莊嚴肅穆,祠堂內精緻的木刻和壁畫令我讚嘆不已。而天后宮更是村民心中的信仰中心,每逢天后誕都會熱鬧非凡,祈求風調雨順。 我最喜歡逛的地方,要算是善述書室了。這裡曾經是鄧族子弟讀書考取功名的場所,儘管如今已改為祭祖的地方,但仍保留著濃郁的文化氣息。光是看著牆上的木雕和壁畫,我都能想像出當年讀書人的高尚情操。 每當我踏進龍躍頭,周遭古老而富有個性的建築就會活靈活現地呈現在眼前,彷彿在訴說著這片土地的悠久歷史。我自豪地說,這就是我成長的家鄉,是一個充滿文化魅力的地方。

a descriptive teks about the kids Tempat Wisata keraton kesepuhan, Tari Topeng di Cirebon, Batik Mega Mendung.

Julie woke up early Monday morning, ready for first grade. As she got ready for school, she noticed something strange happening to her body. She felt different, and it made her uncomfortable. Her clothes did not fit her like they did the day before. Her body started to smell different. She didn't understand what was happening to her. Feeling alone and confused, she didn't want to go to school. Tears welled up in her eyes as she begged to stay home. However, as Julie slowly walked towards her classroom, she spotted something bright on the ground. It was an orange glitter ball, and she felt a sense of wonder and joy as she picked it up. Holding onto her new found treasure tightly, she entered the classroom. Throughout the morning, Julie was distracted by the ball, finding comfort in its sparkle whenever she felt lost or confused about her changing body. But during Grammar, she accidentally dropped the ball, and it rolled away where she couldn't reach it. Julie felt her heart sink, knowing she had lost her special prize. She couldn't bring herself to tell anyone about it, as it was her secret source of happiness and comfort. The teacher noticed Julie's tears and reminded her that she was special and did not need a ball to remind her of that and encouraged her to pay attention in class the next day. Despite losing her treasure, Julie felt a glimmer of hope knowing that she was valued and cared for.

Sing Yue who is 7 years old visited Japan with her parents Eddie and Annie who are both 35 years old. They went to theme parks they went on lonfg colourful slides which were green Blue and Red. They ate sushi and noodle

Jackson Learns New Things is a heartwarming and playful children's book that follows the adventures of Jackson, a curious and eager golden retriever. As he watches his human friend, Lily, complete everyday tasks like brushing her teeth, riding her bike, and making the bed, Jackson decides he wants to learn these skills too! Through a series of charming and relatable moments, Jackson learns that it's okay to need a little help along the way and that trying new things can be fun and rewarding. Perfect for children ages 4-6, this story encourages young readers to embrace challenges, ask for assistance when needed, and celebrate their efforts—no matter how small. With bright, engaging illustrations and simple, heartfelt storytelling, Jackson Learns New Things will inspire children to approach life’s little lessons with curiosity and joy.

Chapter 1: Discovering Purpose Jackie discovers that she wants to be a dog trainer.

Wants to buy a dachshund and communicates with a friend bird seagull what is the best dog to buy.

Добро пожаловать в мир забавного медвежонка Миши! Это яркая и увлекательная книга для детей, которая расскажет о том, как Миша проводит свой день. Каждая страница наполнена милыми иллюстрациями и веселыми потешками, которые не только развлекут вашего ребенка, но и помогут развить речь и воображение. Следуйте за Мишей и его приключениями, которые включают утреннюю зарядку, приготовление завтрака, уборку дома, прогулку в лесу, игры с друзьями и многое другое. Эта книга станет прекрасным подарком для малышей и их родителей, даря радость и хорошее настроение на каждый день.

A boy called Teddy is sitting with his Dad in a Catholic church and notices men helping people who are wearing a blue collar with gold medals on it. Teddy asks his Dad who are they? Dad explains that they are Knights of St Joseph and they help people. Teddy decides he wants to be a knight and sets off helping people, hoping he will become a knight.

Biscuit and Noah are heading to grandmas for a sleepover! Join them on the adventure to get there.

Personalised book, child goes out to garden, finds mushrooms and flowers and fairies and a little boy called Simon comes along and invites child to fairyland, they ask parent and they can go as long as they are back in time for tea, flying through clouds bumpity bump in the sky they land at fairyland with golden arch gates. Characters in fairyland Mrs Strawberry pretty and cute, Mr cucumber greedy and grumpy with spectacles, mr broccoli, mr banana all side characters to encourage children healthy eating. Then tulip tea cups to refill drinks. magical fairies all colours in light trees and houses, enchanted. book series will create different stories. child adventures in each book and is back in time for tea!

Una classe a scuola di seconda elementare, con bambini, aula, insegnanti

1. John Jr and Yuēhàn came across a document called the Emancipation Proclamation when learning about the Civil War. They wanted to better understand the importance of this document. John Jr started looking up more information. 2.. John Jr discovered some facts about the Emancipation Proclamation and shared them with Yuēhàn. The Emancipation Proclamation was a document issued by President Abraham Lincoln on January 1, 1863, that declared enslaved people in the Confederate states to be free. 3. John Jr explained that the proclamation had several effects, including: Strengthening the Union: The proclamation added moral force to the Union's cause and strengthened it politically and militarily. Capturing the imagination: The proclamation captured the imagination of millions of Americans. Authorizing the recruitment of African Americans: The proclamation authorized the recruitment of African Americans into the Union army. By the end of the Civil War, about 180,000 African Americans had served in the Union army and 18,000 in the navy. Transforming the war: The proclamation transformed the character of the war. 4. Yuēhàn told John Jr that The proclamation declared "that all persons held as slaves" within the rebellious states "are, and henceforward shall be free." and it applied to the following states: South Carolina, Mississippi, Florida, Alabama, Georgia, Louisiana, Texas, Virginia, Arkansas, and North Carolina.

Keep this very simple. Friendly dragons take Carter on an adventure where he learns about making new friends, being brave and having fun

Marius rescues the mushroom Kingdom with the help of all his new friends

Little children looking up to the sky wondering what God look like