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.

a 5 year old boy with medium skin tone and brown curly hair and brown eyes. Finn talks to his friend Honey (a golden cocker spaniel puppy) about starting school soon, what to expect, the types of things he will be learning to do when he goes to school like writing and sport and playing and making friends. He talks to Honey the dog about practicing all of these things at home so that he will be ready when he starts school in a few weeks. Honey listens and is cute and cheeky throughout. Write it as a social story for helping children with disabilities prepare for what to expect at school.

In a kingdom where kindness is magic, children embark on a quest to spread kindness and positivity, discovering the true power of compassion along the way.

"He strangled, strangled my cat! You wretched dog, son of a dog!— The shopkeeper gets angry, Grabs whatever is close at hand, And strikes the dog right on the forehead, Tossing it next to the cat. — Oh no! My lion of a dog, My livelihood, my place, my home! May your house crumble, you shopkeeper! Heartless, rude, evil, this and that, How dare you hit my dog! Well, now you’ll see what it’s like to be hit... Our giant yells, Lifts his large staff, Swings it back and brings it down, Knocking the shopkeeper to the floor by the doorstep. — Murder! Help! From neighborhood to neighborhood, from house to house, One person calls to the next: — Help! He’s been murdered! From the upper neighborhood, from the lower neighborhood, From the road, from their work, Crying and wailing, Screaming and shouting— Men and women, Sisters and brothers, Wives and children, Friends and fellows, Mothers-in-law, fathers-in-law, Godfathers and their sons, Uncles and grooms... Who knows who else, They come, and they keep coming. Whoever arrives, swings and strikes: — You brute! You savage! How could you do such a thing? Did you come here to trade, Or to murder someone at your doorstep? Some say he hit him ten times, Pounded him into the ground, Leaving him sprawled out next to his dog. — Well, come and take your dead man away! And from there, the news spreads, Reaching the nearby village: — Hey, help us! Aren’t you alive? They’ve murdered our villager!"

1. Once upon a sunny day, Benny the Bunny wanted to learn how to play. He hopped to the park, all filled with cheer, hoping to find some friends to be near.

Join young Kai and his adventurous babysitter, Candra, on a magical journey through the enchanting woods near their cozy town. Discover the wonders of nature as they encounter vibrant flowers, sparkling rocks, and an unexpected treasure—a fox skull that holds the secrets of the forest. Their day takes a heartwarming turn when they rescue a trapped bunny, learning the beauty of kindness and compassion. Returning home, they share their tales with Kai's mom over mugs of hot cocoa, creating a cherished moment of warmth, laughter, and the simple joys of family and exploration. 'Kai's Woodland Adventure' is a delightful tale that celebrates curiosity, friendship, and the enchantment found in the heart of nature

A friendly spider lives under the stairs in an older couple's house and comes out to play at night

Félix, un petit chat différent des autres, adorait faire des acrobaties et des pirouettes. Au lieu de chasser les souris, il passait son temps à grimper aux arbres et à sauter d’une branche à l’autre. Un jour, il décida de participer au grand Cirque des Animaux. Malgré une glissade sur une peau de banane, Félix devint la star du cirque grâce à ses talents acrobatiques. Il fit rire petits et grands avec ses pirouettes maladroites.

1) Besa a 5 year old girl ,packed her bags with glee, Off to Kosova, as happy as can be! From her home in the USA, She was ready for her summer stay. 2) The plane touched down, the air was warm, Her gjyshë (grandmother) hugged her, arms like a storm. "Mirë se vjen, Besa!" she said with cheer, "Welcome home, we’re glad you’re here!" 3) First to Prishtina, the city so bright, With busy streets and cafes in sight. They walked to the sheshi (square) where flags were held high, And Besa smiled as they waved in the sky. 4) Then off to Rugova, the valley so green, With mountains taller than she'd ever seen. She hiked with her cousins, laughing all day, Splashing in streams, enjoying their play. 5) At night in Peja, under stars that gleamed, They ate flija (a special dish), just like she dreamed! With family and laughter, the night felt right, Besa was happy in the soft, calm night. 6) Next was Prizren, with streets made of stone, Where history and charm are clearly shown. They climbed the castle, so high in the air, Besa looked down, feeling love everywhere. 7) Then came the day she’d waited so long, To visit Gjilan, where she felt so strong. It is the place where her family is from, A town that always made her heart hum. 8) At Vali Ranch, the horses stood high, Besa chose one with a gleam in their eye. She rode with joy, feeling the breeze, Laughing and smiling, completely at ease. 9) She visited her familja (family) with hugs so tight, In Gjilan, everything felt just right. They shared stories, laughter, and love, Besa knew she was blessed from above. 10) Her summer in Kosova soon would end, But she knew in her heart, she’d come back again. From Rugova’s peaks to Prizren’s old town, And Gjilan’s warmth that never let her down. 11) Back to America, she flew through the skies, With stories of love, joy, and bright eyes. Besa smiled as the plane took flight, Kosova stayed in her dreams each night.

Ella the Elephant is the biggest and strongest in the jungle, but instead of using her size to boss others around, she helps wherever she can. From lifting fallen nests to shading her friends from the sun, Ella's kindness spreads happiness. One day, when Ella gets stuck in the mud, the smaller animals she once helped come together to rescue her—showing that even the tiniest friend can make a big difference.

Stanley the Green monkey picking coconuts in a tree Stanley throws coconuts at Stripe the Tiger Stripe the Tiger gets hit on the head Stripe the Tiger runs away

Boy is scared of the monster in the dark but there is no monster, just Dark.

Grofik, the mascot of the Celje football club, dressed in the club's yellow and blue colors and wearing a crown symbolizing the connection to the Counts of Celje, is transported to the Middle Ages. There, he meets the legendary counts and learns how their greatness and unity inspire the team to victories. His image combines historical elements of a count's costume with modern details, emphasizing that he is not just a boy but a symbol of pride for the city and the club. This journey to the past helps him understand why the club and team are called "The Counts" and how the history of greatness, bravery, and unity of the ancient dynasty inspires the modern team to achieve new victories. Grafik returns to the present, carrying through the centuries the motto: "My City – My Club.

animales totemicos con auriculares en estudios de grabacion, con plumas runas y otros elementos chaanicos, figuras geometricas y otras herramientas tecologicas propias del lugar, mezclando la naturaleza de cada animl con el espiritu y el poder de su totem y con su entorno real de grabacion.

Once upon a time, there was a happy family of three! Mommy, Daddy, and their little you! Yum, yum, yum! They all loved to eat yummy red strawberries! One sunny day, they went on an adventure to the zoo! They saw a BIG elephant with a long, long trunk! Then, they peeked at a tall giraffe with a spotty neck! They even roared hello to a fluffy lion! After all that fun, it was bath time! Splashy splashy, all clean! Then, snuggle time! You got to sleep with Mommy on a cozy bed on the floor. Uh oh, Mommy wasn't feeling well! She went to the doctor and got a boo-boo in her tummy all better. But the doctor said no more snuggles for a little while. Don't worry, though! Daddy will give you big hugs and sleep with you in your bed for a few nights. Mommy will come read you lots of stories to help you fall asleep! Soon, Mommy will be all better, and you can all have yummy strawberries, go on zoo adventures, and cuddle together for sleep time again!

Hayden goes to disneyland

Little Town Ville was home to a group of friends with unique disabilities, including Ava, Adwin, Andy, and Annie. They lived together, overcoming a sense of emptiness and forming a team that taught the village the importance of inclusion, empathy, and celebrating differences, creating a world where everyone could thrive.

Light brown haired Derek (9 years old) and blonde haired Kara (6-years old) go to a planet where different shaped aliens share bubbles of pink love with one another

Reese and Emmerson go on an adventure to the zoo with their family

1. Young mama and her baby girl, Brianna, are having a picnic and find lots of things to count and practice numbers 1-20. 2. Together they count 2 apples, 4 ladybugs, 19 ants, 14 birds in the sky, 11 flowers growing, 10 toes.