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 toddler girl is spreading magic which is kindness to everyone by giving colorful fruits and vegetables to everyone.

Rigby is a wonder dog that loves going on adventures with his humans Kylie and Ward He love the beach camping on the river or lake or traveling to see Georgia and Ebany

Max, a messy 5-year-old, loses his sneaker in his chaotic room. Despite his toys' help, Max struggles to find it. As he faces multiple obstacles, Max learns the importance of courage and determination. Will he find his sneaker and learn a valuable lesson?

Deep in the heart of a land where magic danced in the air, there lived a curious young wizard named Henry the Roamkin. At just eight years old, Henry was unlike other apprentices. While they preferred the safety of their studies in grand towers or cozy cottages, Henry’s heart belonged to the open road. With a satchel full of spellbooks and a wand tucked into his belt, he roamed from village to village, forest to mountain, seeking to uncover the secrets of magic that others had long forgotten. Known for his bright hazel eyes and boundless curiosity, Henry wasn’t just a student of magic—he was a seeker of wonder. Accompanied by his loyal magical companion, Ember the fox, Henry would stumble upon hidden ruins, enchanted groves, and creatures thought to exist only in bedtime tales. Though young and still learning, Henry’s bravery and kindness made him a friend to many and a beacon of hope to those he met on his travels. To the world, he was an apprentice wizard. But to Henry, he was something more—a Roamkin, destined to find the magic that others had lost.

A cheerful girl named Kehlani surrounded by her friends showing kindness and empathy.

the book explains for a 5 year old - how to builde a huge lego castle using the scrum project method

Lala, the vampire likes to scare children

1. Boy eats tempeh, he looks very happy eating tempeh 2. Boy eats durian, he doesn't look very happy, he doesn't like durian 3. Boy listens to the song he like 4. Boy listens to the song he doesn't like 5. Boy is happy working on his laptop 6. Boy is not happy working on his laptop

"The Stars Aligned: My Journey Through Name, Signs, and Spirit" This is a story from a newborn to parents that reflects the focus on astrology, numerology, and human design, while keeping it personal and intriguing.

João Vicente ajuda seu amigo pescador a pegar muitos peixes

MARÍA COLORES ES UNA NIÑA QUE SE HACE PREGUNTAS CONSTANTEMENTE SOBRE LAS COSAS QUE LE RODEAN

1. A boy is playing in the park. 2.The boy come across flowers who are upset talking to each other and crying

1. Jenny goes to bed and wakes up five days later on the living room floor 2. She doesn't feel good and has a perfectly round black dot in her right eye 3. Jenny is frightened beyond belief 4. She also is experiencing shocks to the chest and a odd mark on her right wrist 5. Jenny is told there's a camera in her eye 6. Jenny ex husband also likes to harass her. But seems to know every move that jenny makes 7. The black.in her eye lasted for about 6 months in the.did move with her eye. 8. Jenny was skeptical for about the camera. However, after the black dot went away, she no longer believed it 9. Jenny looks it up and finds a camera in the eye to be unheard of and impossible 10. Jenny feels her has to be a better explanation for her situation 11. Jenny's ex husband gets caught and her harassments stops

1. A playful young corgi named Charlie is starting his first day of Doggie daycare with his best friend, Cuki, who is a golden doodle. 2. They are nervous at first because they are confronted by a mean Doberman named Finn. 3. They help Finn out by finding his lost ball for him. 4. Finn becomes nicer towards Charlie and Cuqi and they become friends. 5. They spend the rest of the day playing together.

mom brought little Mia to kindergarten for the first time and there were a lot of children there and mia got scared and hid behind the mom

Once upon a time, in the depths of the magical sea, there was a fabulous seabed where cute dolphins lived. The seabed was decorated with an abundance of beautiful pearls that shone like stars One day, while the three friends were playing near the glittering pearls, they discovered a glittering seashell. When they touched it, a gentle hum filled the water and the pearls began to shine brighter than ever. Intrigued by the newfound magic, Splash, Tiggy and Spaky embark on an underwater adventure. They swim through coral gardens and dance with colorful fish. When they reached the heart of the seabed, they discovered hidden corals filled with the most magnificent pearls. Each pearl possessed a unique power, from creating vibrant rainbows to reproducing enchanting lights. From that day on, the fairy seabed became a haven of happiness, where cute little dolphins and their friends played, danced and forever preserved the magic of beautiful pearls.

Gatos mentirosos

A thirsty crow is flying in the clear sky, its beak wide open

A boy named Aziz must leave his home behind along with his cat called Noodles and Dog called biscuits, and travel with his mommy daddy and older sister, accross the sea in a dingy and then by truck and then again by dingy to reach a new home where they could be safe.