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.

Ali, Sara, and Amir find an old map that leads them to Shadow Island, a mysterious place that no one has heard of. However, upon arrival, they are attacked by strange shadows and trapped in a terrifying darkness. With a clue from an old book, they try to find a source of light to defeat the shadow. In a critical moment, they find a glowing crystal stone that finally saves them. The island is gone, but their experiences teach the meaning of courage, friendship, and self-belief.

Scene 1: The Discovery One windy afternoon, Mia found an old kite in her grandma's attic. It was blue with silver stars and a golden tail. "Wow! This looks magical," Mia said. Scene 2: The Flight Mia took the kite to the park. She ran as fast as she could, and the kite soared high into the sky. Suddenly, it shimmered and spoke, "Hello, Mia! Ready for an adventure?" Scene 3: The Adventure The kite carried Mia above the clouds. They flew over mountains, forests, and oceans. Mia laughed with joy. "This is amazing!" she said. Scene 4: The Lesson As the sun set, the kite gently brought Mia back to the ground. "Remember, Mia," said the kite, "adventures happen when you believe." Scene 5: The Ending Mia hugged the kite and smiled. "Thank you," she whispered. From that day on, every time Mia saw the sky, she remembered her magical adventure. The End.

Zamanın Anahtarı Lena, sabah erkenden uyanıp okuldan sonra eski kütüphaneye gitmeye karar verdi. Eski kitapları karıştırırken bir tane buldu. Kitap, kaybolan bir gezegenin sırrından bahsediyordu. Lena: "Zamanın Anahtarı! Bu, gezegenin sırrı demek!" Kitabın içinde bir harita vardı. Harita kaybolan gezegenin yerini gösteriyordu. Lena hemen haritayı cebine koydu ve gizli garajına koştu. Eski bir uzay gemisini hızla çalıştırdı. Lena: "Hedefime yaklaşıyorum!" Gezegene vardığında, etrafı eski taş yapılar sarmıştı. Birden, karanlık bir figür belirdi. Lena: "Kimse var mı?" Zora: "Merhaba, ben Zora. Zamanın Koruyucusuyum." Lena: "Zora, buraya ne işin var?" Zora: "Zamanın gücünü kullanacaksın, ama dikkat et. Her güç büyük sorumluluk taşır." Lena: "Bunu doğru kullanacağım!" Zora, Lena'ya parlayan bir taş verdi. Zora: "Bu, Zamanın Anahtarı. Zamanı doğru kullanmalısın." Lena: "Teşekkür ederim, Zora." Lena, Zora'nın söylediklerini hatırlayarak gemisine döndü. Zamanın Anahtarı'nı dikkatle tuttu ve kaybolan gezegenin sırrını çözmeye kararlıydı.

The rest of the book would explore Ben's growing involvement in the Circle, his struggles to understand the responsibilities that come with magic, and the deepening mystery of who—or what—is threatening to expose the hidden world. It would also delve into themes of friendship, trust, and the power of secrets—both the ones we keep and the ones we uncover.

1. Family loves each other very much 2. They love to travel together and be outside 3 they love to go to the beach. 4. The dad and mom work hard and are very fun 5. The oldest brother benny is an artist who looks like a kangaroo wearing an art outfit The oldest sister laurel has a travel blog and is a photographer. The middle sister Katie lived in Paris and has a black German Shepard baby puppy. The youngest sister Krissy is a cat with wings and is a dreamer. Dreaming about distant lands. She sees clothes too. 9. They love to go on hikes 10. The love to cook food and eat together 11. They love to travel to Europe. Paris, Germany, Ireland, Spain. 12. The parents are the best ever. 13. I love you, I love you more. 14. The mom loves to take the kids skiing 15 the dad loves movies

The Line Fire is a large active wildfire in San Bernardino County, Southern California. The fire began on September 5 near the community of Highland and spread into the San Bernardino National Forest. The fire has forced the evacuation of multiple communities. On September 10, the San Bernardino County Sheriff's Department identified and arrested 34-year-old Justin Wayne Halstenberg, a resident of Norco, on suspicion of starting the fire on September 5. As of October 8, 2024, the Line Fire has burned 43,978 acres (17,797 hectares) and is 87 percent contained. The cause of the fire is believed to be arson.[3] It began during a multiple-day heatwave in Southern California. Downtown Los Angeles reached 112 °F (44 °C), the third time that temperature had been reached since 1877. The Line Fire has led to mandatory evacuation orders for more than 500 homes. Initial evacuation warnings were issued for neighborhoods in East Highland in the early morning of September 6, 2024. By September 7, 2024, evacuation orders would be placed for neighborhoods along the foothills, extending into San Bernardino, and for neighborhoods east of Calle Del Rio. Over the following days the mountain communities of Green Valley Lake, Cedar Glen, Lake Arrowhead, Crestline, Valley of Enchantment, and Big Bear Valley were placed under evacuation warnings. Mandatory evacuation orders were issued for Running Springs, Arrowbear Lake, Angelus Oaks, Seven Oaks, Forest Falls, and Mountain Home Village.

לסבא יוסי יש אוטו גדול, הוא נוסע איתו ברחבי העיר, מנקה ושטף אותו, מצפצף בצפצפה, מפעיל וישרים, לוקח למוסך

Maya was a bright and curious little african american girl with curly coily hair and she has a heart full of dreams. She lived in a cozy house with her mom, dad, and little brother, Jaden. Maya loved to read books and play with her friends, but sometimes, she felt unsure about herself. This is the story of how Maya discovered the magic of loving herself.

Jack was a humble boy who lived in a small town. He often walked alone and dreamed of finding real friends. One day, while he was wandering through the forest, he heard laughter and noise. As he came closer, he saw two boys playing football. Jack became interested and approached them. It turned out that these boys, Dima and Petya, were also looking for friends. Jack began to play football with them, and they quickly became friends. He turned out to be a good friend and was always there when Dima and Peter needed support. They spent a lot of time together, and every day was filled with fun and adventure. So Jack found friends and realized that it’s worth looking for them not only alone, but also with the courage to come up and get to know each other

TWO YOUNG BLACK SISTERS, THE OLDEST NAME IS LEA AND THE YOUNGER SISTER'S NAME IS BO, LEA WATCHES OUT FOR BO THEY ARE GOING TO SCHOOL BUT IT IS RAINING OUTSIDE AND THEY HAVE TO WALK.THEY ONLY HAVE ONE UMBRELLA AND ONE RAINCOAT.LEA DECIDES TEY WOULD SHARE THE RAINCOAT BY PLACING ONE ARM IN EACH SLEEVE AND THEN THEY WOULD SHARE THE UMBRELLA AND BOTH WOULD BE SAFE FROM RAIN ON THE WAY TO SCHOOL

Boy is eating all of his favorite foods that make him feel happy. All the foods that Trevor likes to eat are brown. Cookies, brownies, ice cream, chicken, hot dogs, hamburgers, donuts, french fries and chocolate

After having a sad birthday party Andy couldn't imagine he would have such a beautiful treasure box for his whole life.

Five-year-old twins. Prince Lancet has reddish brown hair with blue eyes. Princess Ashera has auburn hair and blue eyes. Prince Lancet and Princess Ashera, 5 year old twins, are playing in the forest and find a baby firedrake. A firedrake is a small cat sized lizard with wings that breaths fire. They spend the afternoon looking for his parents. They never find them and invite him to live with them. Lancet names him Drake.

1. A little girl who feels safe at home in her bedroom building cubbies to make her feel safe 2. SHe watches her friends play outside in the sun having fun, but she feels too scared to joing them 3. her mother tells her to face her fears and holds her hand as they go and play 4. she is still scared. 5. she finally ventures outside but feels scared still. 6. she starts climbing a tree 7. She begins to play with her new friends happily

a little girl found herself in a beautiful forest inhabited by fabulous animals

A story about good hygiene and the importance of taking a nice healthy shower

1. This is Arthur 2. Arthur loves to be in school 3. But Arthur is always rude, unkind to his friends. Show Arthur being unkind and friend looking sad 4. Teacher in class decides to start a kindness everyday project in class to teach Arthur the beauty of kindness. 5. His friend Sarah helps him to picks up his books when they fall in the hallway. 6. Jack shares his lunch with Arthur when he forgets to bring his lunch 7. Arthur realises the beauty of kindness and next time tries to be kind to his friends by opening the door for his friends 8. He compliments Sarah for her drawing 9. Arthur is happy in the end

Join Max and his cheerful snowman in exciting winter adventures! Filled with fun, friendship, and valuable lessons, this book will show kids the importance of being open to new friends. Dive into the world of Frosty Adventures and create your unforgettable moments of joy with us!

The Benchetrit family is playing tennis to celebrate Olivier's 40th birthday. The family consists of Olivier, brown medium length hair, hazel eyes, Carine, brown long hair, green eyes, Elia, 8, brown long hair, blue eyes, Logan, light brown medium hair, brown eyes and Thea, brown long hair, green eyes. Suddenly a magical portal opens up and transports the family to an enchanted forest. A dragon appears and challenges them to a tennis duel. The dragon starts spitting fire and burning the tennis balls. Logan farts and surprises the dragon. Olivier shows up dressed as a tennis super hero, riding a unicorn and holding a bow and arrow. He shoots the dragon in the heart. The dragon turns into a magical pet baby dragon. The family ends up back in their backyard, around a fire pit, drinking hot coco and roasting marshmallows. The pet dragon is with them. They tell jokes.