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.

Charley Bear is abandoned at the pound by his elderly owner Shelby finds him and adopts him Charley Bear loves his new home His favorite toy is squeaky hedgehog He loves his big fluffy pillow But loves Shelby’s bed the most. He thinks he’s a lapdog and loves cuddles. Trips to Paps farm is the best. He chases chickens on the farm.

1. They see a mermaid that follows them. 2. There is a sunken ship.

The setting is a single-family house with a mom, a young boy Jake and dog Hipis. It’s a morning on a snowy day and it’s a beautiful sunrise. The mom has so much to do. The house is messy her son has made a mess with blocks, toys and trucks. She wants to enjoy the sunrise and walk out with her baby to watch it, but starts cleaning and getting everything ready around the house. She does not want to go out until she is finished, the dog is fed and it is all perfect around the house. She wants to be prepared for everything. Her and her boy missed the sunrise because of all the Cleaning. She tried to make everything perfect but in the end, it’s turned against her and they missed the beautiful moment. The next day, the same thing happens, but her son reminds her about the sunrise last minute and they both go out. The house is still messy, but they have a special moment together. It’s reminds them that not everything has to be perfect and that's perfect. They’re smiling together.

A hamster names Hammie falls asleep and dreams about him driving to an airport, flying to Miami and enjoying the city

In a magical forest, there was a special tree that bore leaves of every color of the rainbow. The tree was hidden deep within the forest, and only those with the purest hearts could find it. One day, a young girl named Jane, known for her kindness, stumbled upon the tree while helping an injured bird. To her surprise, the tree began to speak, telling her that each colored leaf granted a unique wish. But there was a catch—she could only choose one color. After thinking about all the things she could wish for, Jane decided to wish for the happiness of everyone in her village. As she made her wish, the leaves of the tree began to glow and spread throughout the forest, touching every plant and animal with joy. When Jane returned to her village, she found that everyone was smiling and laughing, filled with an unexplainable happiness. From that day on, the Rainbow Tree became a symbol of selflessness and kindness.

Luna, a small elephant with a magical ability to make imaginary friends, goes on a journey but gets lost along the way for having too much fun With her imaginary friend Ella the monkey, Miko the hyper monkey that swings from tree to tree. and her imaginary turtle Henry he was old and wise. as they made the adventure fun it was also a little scary she missed her mom and was ready to go home. Miko and henry kept her calm and helped her find her way back home.

a young boy named Sam who lives with his familly find that his cat started to talk and then they become friends and helped each other

Eugene goes to Disneyland in Florida . He is from Hong Kong.

Luke and Raby got to Lucas’s basketball game. Ruby helps Luka get over his anxiety and fear of losing and talk about healthy fears, breathing and believing. Talk about Ruby believing in Luka and praying and screaming from the sideline. Talk about how three seconds to go in the fourth quarter, it’s 50 to all Luka steals the ball 3 seconds to go gets his first dunk. Talk about them celebrating an ad a moral of the story Talk about them going out and having ice cream and talking about how Ruby believed in Luka I knew he could do it

Johan and Marshall's Brave Night Johan was a little boy who loved stories!. He'd dance to his favorite songs, his feet tapping a happy beat. And he loved snuggling with his mommy and daddy at bedtime, listening to them read stories until he drifted off to sleep. Johan's best friend was a fluffy brown dog named Marshall. But Marshall wasn't just any dog, he was a stuffed tJohan carried Marshall everywhere, and at night, Marshall slept beside him on his pillow, like a furry guardian. Johan loved sleeping with his mommy and daddy. He loved their warm hugs and the gentle sound of their breathing. But lately, they had been talking about something called "sleeping alone." "You're getting bigger, Johan," his mommy would say, with a big smile. "It's time for you to be a big boy and sleep in your own bed." One night, as his parents tucked him into bed, Johan whispered, "Mommy, Daddy, I'm a little scared to sleep alone." "We know, sweetheart," his daddy said, giving him a hug. "But you're not alone. You have Marshall." Johan looked at Marshall, his furry friend lying beside him. "I'm still a little scared," Johan said. "It's okay to be scared," his mommy said, kissing his forehead. "But you're a brave boy, Johan. You can do this." Johan took a deep breath. He closed his eye. He had Marshall by his side As the night got darker, Johan felt a little scared. But then he remembered what his parents said, and he remembered Marshall. He squeezed Marshall's paw and whispered, "We can do this, Marshall. We're brave." And slowly, the fear went away. He felt calm and safe, knowing he wasn't alone. He drifted off to sleep, with Marshall beside him, a promise of safety and love. The next morning, Johan woke up feeling proud of himself. He had slept alone, and he had done it with the help of his best friend, Marshall From that day on, Johan continued to sleep in his own bed.

Page 1:Aujourd’hui, Franchesca ouvre grand ses yeux.Le monde est tout nouveau! Page 2:Elle voit maman. Elle voit papa.Ils sourient. Franchesca aussi! Page 3:Elle entend un son doux…C’est la voix de maman! Page 4:Elle sent quelque chose de chaud…C’est papa qui la serre contre lui. Page 5:Ses petits doigts touchent un tissu doux…C’est sa couverture préférée! Page 6:Elle sent une bonne odeur…Maman prépare quelque chose de délicieux. Page 7:Franchesca baille…Elle a découvert beaucoup de choses aujourd’hui. Page 8:Bonne nuit, Franchesca.Demain, un autre beau jour commence!

1. blessing playing at home 2. Lola bathing blessing 3. Lola taking blessing to school in the morning. 4. Lola reading bedtime stories to blessing. 5. Lola cooking food for Blessing in the kitchen 6. Lola gives food to blessing 7. Lola taking care of blessing on a hospital bed. 8. Lola selling fruits and vegetables in the market, with blessing seated.

A cboy discovers a treasure map but can only find the treasure by always speaking the truth in every challenge.

3/F sınıfı öğretmeni Şakir Aliağagil öğrencilerine bir tiyatro gösterisi sunmaları için ödev verir. Ancak çocuklar bazı zorluklarla karşılaşırlar. Pes etmeyen çocuklar yardımlaşarak ve dayanışma içinde bütün zorlukların üstesinden gelirler. Bütün okul gösteriyi çok beğenir.

Donovan is an energetic, curious kid who loves fun and adventure. With ADHD, he experiences excitement and sensory moments more intensely, expressing it by flapping his hands and jumping up and down. It’s his unique way of showing emotions. Donovan is kind, thoughtful, and loves playing with his friends at school. Sometimes, his excitement grows too big, and he feels overwhelmed. That’s when he uses his Superhero Calm Down technique—breathing like a superhero to regain control. Though he sometimes struggles with focus, Donovan’s imagination is his greatest strength. He often dreams of being a superhero, able to calm any storm. His superpowers include his big heart, ability to make friends easily, and unstoppable spirit. He teaches others it’s okay to be different. Donovan’s teacher, Ms. Carter, is one of his biggest supporters. She encourages him to embrace who he is and helps him learn new coping strategies, helping him navigate his big feelings.

1. John Jr read Genesis 2:8-9 which says "Now the LORD God had planted a garden in the east, in Eden; and there he put the man he had formed. The LORD God made all kinds of trees grow out of the ground—trees that were pleasing to the eye and good for food. In the middle of the garden were the tree of life and the tree of the knowledge of good and evil." 2. John Jr wanted to explore the tree of Life and tree of knowledge a bit deeper for better understanding. He learned that God wants wants you to grow into a strong tree, nourished by the light of His word. God promised those who follow and trust his way will flourish and prosper. 2. Jesus is the water of life that will nourish and gives us light for all us to grow into a strong person. John Jr decided to delight in the ways of God and to not let Satan decieve him. John Jr started to read more about being a good follower of Jesus. John Jr wanted to bear good fruit and started practicing love, joy, peace, gentleness, goodness, and faith in his everyday life. John learned wisdom was tree of life and the righteous was its fruit. 3. John Jr learned that the tree of knowledge of bad and evil tries to divide human action into Right or Wrong, Good or Evil and Lawful or Unlawful with privileges and punishments for each case. John Jr learned that the tree of knowledge is where sin came from. John Jr decided that he was going to obey God's ways better. He decided to not tell lies anymore and to be kind to his neighbor by not picking their flowers and just try to be more righteous. 4. So God wants us to plant vegetables in our garden that will draw us closer to him. John Jr started planting peas, lettuce, squash, turnips and thyme.

In the enchanting Kingdom of Chonkiland, where all the animals are adorably chonky, King Fluffington, a benevolent and chubby lion, rules with kindness and wisdom. One day, the animals face a mystery when all their delicious snacks suddenly disappear. Led by the clever chonky squirrel, Nutty, they uncover the secret behind the missing snacks – Rascal the raccoon, who had been taking them out of fear of not having enough. With King Fluffington’s guidance, the animals teach Rascal the importance of sharing, leading to a joyful resolution and a grand feast that celebrates their unity and friendship.

a lion in tghe jungle of african savannah

Story about a bee named Betty Beep that is confused by all the landscaped lawns. Wide expanses of green with no diversity of flowers. All the different flowers are separated. She finds a lawn that is covered in diverse wildflowers and is thrilled to tell all her friends. Sidenote: This story is related to the TEKS 5.12.C The student is expected to describe a healthy ecosystem and how human activities can be beneficial or harmful to an ecosystem.