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.

In a village lived a clever girl named Aditi and her younger brother, Aryan. They saw their grandmother struggling to pull a heavy bucket of water from the deep well near their home. Daadi is pulling a heavy bucket from the well. Her hands grip the rope tightly, and her face shows effort. Aditi and Aryan stand nearby, watching with curiosity and concern. “Daadi, why is it so hard to pull the bucket up?” Aryan asked, worried. “Yes,” Daadi explained. “This effort is due to the force I am applying to the bucket by pulling it upward. A force is a push or pull. Right now, I’m pulling the bucket up, but gravity is pulling it down, which makes it feel so heavy.” “Gravity? What’s that?” Aryan asked, scratching his head. Aryan, there has to be a way to help Daadi!” Aryan nodded. “Let’s ask Chacha! He’s always fixing things at his workshop.” The two rushed to their uncle’s workshop, where tools, ropes, and wooden planks were scattered everywhere. “Chacha, can you help us make something to make Daadi’s work easier?” Aditi asked eagerly. Chacha smiled. Of course! We can make a pulley. It’s a simple machine that makes lifting heavy things much easier. A pulley? What’s that? Aryan asked. Chacha said, “A pulley is a wheel with a groove around it. When you pass a rope through the groove, it changes the direction of force. Instead of pulling straight up, you pull down, and it feels lighter” “Can we make one?” Aditi asked excitedly. “Sure! Let’s get some materials,” Chacha said. They found an old bicycle wheel, a rope, and a wooden frame. First, they attached the wheel to the wooden frame using nails. Then, they threaded the rope through the groove in the wheel and tied one end to an empty bucket. Aditi pulled the rope. the bucket lifted smoothly. “That’s the power of the pulley, It doesn’t make the bucket weigh less, but it helps you use less force to lift it.” The next morning, Daadi tried the pulley and was amazed. “Wah! This is wonderful! It’s so easy now!”

Jake had always been fast, but after the car accident, his life changed. His left leg was replaced by a prosthetic, and running felt like an impossible dream. His coach, however, refused to let him give up. “The spirit to run comes from here,” he said, tapping his chest. Jake joined the school track team, struggling at first. His steps were uneven, and he lagged behind his teammates. Frustration gnawed at him, but he kept practicing. Day by day, he grew stronger, learning to trust his new leg. The day of the big race arrived. As the starting gun fired, Jake ran with all his might. He didn’t win, but he crossed the finish line to a standing ovation. Tears filled his eyes as he realized something important: running wasn’t just about speed; it was about resilience and heart. Jake’s determination inspired his school, and he became a symbol of perseverance. Though his life was different now, his spirit remained unbroken, proving that challenges could be overcome one step at a time.

Francesco è un giovane alto, di 30 anni, docente di Educazione civica che ha realizzato il suo sogno: ha ottenuto la cattedra presso una scuola secondaria in un paesino di montagna. Insegna nella scuola che aveva frequentato da ragazzo e dove era stato bullizzato da due compagni perchè lui aveva una piccola malformazione al viso: una cicatrice sulla guancia destra. Francesco all'inizio del nuovo anno scolastico cerca di trasmettere dei veri valori ai suoi alunni ed alle sue studentesse. Vuole fare capire ai ragazzi che " la diversità" va accettata e compresa, che il bullo di turno non è altro che una persona debole che spesso nasconde dei disagi. Francesco racconta ai suoi alunni la sua storia per sensibilizzarli e far capire che le persone non vanno giudicate per il loro aspetto fisico. Un giorno a scuola arriva Giuliano, un uomo adulto, gentile ed autorevole. Lui è uno psicologo scolastico che cerca di aiutare sia i bulli che le vittime con lo sportello di Ascolto psicologico. Racconta delle storie che insegnano la gentilezza, l'altruismo e il rispetto degli altri. GIULIANO aiuta le vittime di bullismo a reagire con gentilezza e a guardare il mondo con fiducia, ad accrescere la propria autostima. Purtroppo prima di Natale, un giorno, a causa di incomprensioni su una chat di messaggistica, scoppia una lite tra due alunne della scuola, tra Carla e Sofia e il Preside vorrebbe sospendere lo sportello di ascolto psicologico anche perchè i fondi ministeriali stanno per finire . I due alunni coinvolti nella lite, dopo essere stati aiutati dallo psicologo Giuliano a riflettere sul loro comportamento, vanno dal Preside per chiedere scusa. Grazie alla donazione di un benefattore il progetto di ascolto viene finanziato fino alla fine dell'anno scolastico. Come simbolo di serenità e unione nel cortile della scuola viene collocata la "panchina viola della gentilezza" per tutto il personale della scuola.

a boy adventures into a magical forest and meets magical creatures on the way and finds a hidden tressure in the forest

Fuzzy the Bear's adventures are a testament to the magic of childhood. They are a reminder that even the smallest creatures can embark on grand adventures, filled with discovery, friendship, and the joy of exploring the unknown. This book invites young readers to join Fuzzy on his journey, embracing the world with curiosity and wonder.

6-year-old Dukey as he joins his diverse schoolmates for International Day. Each country's booth is adorned with its flag, creating a colorful backdrop for Dukey's exploration. He learns about friendship, respect, and cultural appreciation through playful interactions, all set against the backdrop of the waving international flags. As the day concludes, Dukey realizes the beauty of unity amidst diversity, making lasting connections with his peers under the watchful gaze of the fluttering flags.

Once upon a time, in a land filled with sunshine and laughter, there lived a group of friends who loved to explore and discover new things. Their names were Lily, Alex, Sarah, and Matthew. They were always curious about the world around them. One day, as they played in the meadow, they stumbled upon a mysterious book. Its pages were old and worn, but its words sparkled with wisdom and truth. It was a book filled with promises from God.

1. There is a fox in a forest. 2. One day, there has been a flood. 3. The animals could not cross a river because it has deepen due to the flood. 4. Animals lack of food and starving. 5. Little fox suddenly got an idea. 6. He ask everyone to gather and build a bridge. 7. they worked hard to build the bridge. 8. Finally the bridge is done. 9. All the animals are happy.

A story told by a dog. A story about a spoiled dog.Pepper is a tiny, black Yorkie. She lives in a house with her humans. She has plenty of toys to play with. Homemade dog treats She loves to set in her male humans lap and she is scared of storms. She hide in the shower when it rains. She is very happy with her life until that dreaded night! Her life was ruined forever. The rainy night that beast moved in. My humans got another Dog. He showed up on the porch and they let him stay.l am not happy.

A 6 years old girl explore the Bible and the world around her, she finds great idea about God and the purpose of her life that she wants to share to her friends

Addi is a beautiful toddler girl who is half Asian and half white. She decides one day she is going to go on an adventure. On the journey she comes across big chocolate chip cookies and a milk river, then a forest of green and purple feathers that make her stop amd laugh, then she meets a pink princess that smells like bubblegum. The pink Princess asks her if she would like a tea party so they have a tea party in a garden filled with candies and chocolates as flowers. The pink princess gave her a pink teddy bear, which came to life and greeted Addi. They danced and had fun. The sun started to set and it was time for addi to go home. Pink princess said to take Teddy with her. On her bed, Addi put Teddy next to her. Mommy asked where teddy came from and Addi replied "from the princess!" Mommy gave Addi a kiss goodnight and then drifted to sleep.

1. a woman standing in front of the building. Beside the woman, there was a table and several goodie bags. The woman explained the cool money experience she would get if she attended a seminar. 2. The woman showed several items on the table, including 2 books, 1 snack box, 1 bottle of mineral water, and 1 bag containing gifts. 3. The woman brought 1 shopping voucher and said it would be raffled off to lucky seminar participants. 4. The woman was accompanied by several SAME teenagers, young people, and old people with faces full of enthusiasm and cheerfulness.

"Camila Explores the Enchanted Ocean" takes young readers on a captivating journey beneath the waves as Camila, a spirited and curious girl, dives into a magical realm teeming with wonders. From vibrant coral reefs to mysterious underwater caves, Camila discovers a world filled with colorful sea creatures, hidden treasures, and ancient secrets. As she navigates through the enchanted ocean, Camila encounters friendly dolphins, playful seals, and wise old turtles who guide her on an unforgettable adventure of exploration and discovery. With each turn of the page, children will be swept away by the enchanting beauty of the underwater world and inspired by Camila's bravery and curiosity

Hallo namaku Keyya, aku anak dengan downsyndrome, aku suka sekali coklat sama seperti kalian

this young brother and sister dream of flying

1 An evil king wanted to kill baby Javae. 2. His mother hid him in a basket and sailed him down a river. 3. One day a lovely old lady named Fayth found him and took care of him. 4. At the age of twelve Javae had nightmares about him ruling a palace. 5. Suddenly a prophet named John came and anointed him King of Webberly. 6. The evill king heard that Javae was still alive abd sent Roman soldiers to kill him. 7. Javae escaped deep into the forest. 8. Javae hid until he was eighteen years old. He then came back after being trained by an angel named Michael. 9. He defeated the evil king and took his rightful place overly the enormous kingdom.

In a snowy town, Sunny, a chubby yellow cat, stumbled upon a forgotten bottle of bubbles. Entranced by their shimmer, he began a playful chase, batting at the bubbles. Joining the fun was Rosie, a cute dog with floppy ears and a wagging tail. Together, they frolicked, chasing bubbles that danced in the moonlight. Their joy attracted kids and adults, all enchanted by the sight of Sunny and Rosie amidst the floating bubbles on the wintry Christmas Eve. As the bubbles drifted away into the night sky, the town paused in wonder. Snowflakes fell gently, adding to the enchantment of the moment. Satisfied and cuddled in the snow, Sunny and Rosie dreamt of wondrous adventures, spreading joy wherever they went.

Incredible winter adventure!

A the bush of watermelon