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.

Join Max, a cheerful little bear, on an adventure to discover the secrets of happiness and well-being! "Sunny Days Ahead" is a heartwarming children's book that helps young readers understand the importance of caring for their feelings and the feelings of their friends. Through delightful stories and engaging activities, children will learn how to create routines, enjoy fun activities, and share their thoughts with loved ones. With the support of their caregivers, like Max’s wise friend, Bella the owl, children will explore relaxation techniques, the power of play, and the joy of socializing. This enchanting tale encourages open communication and helps little ones navigate their emotions, fostering a nurturing environment that leads to brighter, sunnier days! Perfect for children and their caregivers, this book is a gentle guide to supporting mental well-being in a friendly and accessible way.

1. The starfish was very sad. She lost her favorite shell! It was the prettiest shell in the whole ocean, shiny with all the colors of the rainbow. Starfish looked everywhere – in the seaweed, under the sand, and even inside the big clam's house. But she couldn't find it. 2. The clownfish saw Starfish looking sad. "What's wrong, Starfish?" he asked. Starfish told him about her lost shell. Clownfish felt sorry for her. "Don't worry," he said, "We will find it!" 3. Clownfish and Starfish looked for the shell. They asked all their friends – the octopus, the crab, and even the old seahorse. Everyone helped, but the shell was still gone. 4. The turtle, who was very wise, came over. "Did you look in the ocean current?" he asked slowly. "Sometimes the current takes things far away." 5. The dolphin was very fast. "I will swim and look for your shell in the current, Starfish," he said. Dolphin zoomed through the water, looking everywhere, following where the current went. 6. After a long time, Dolphin saw it! Starfish's shell was stuck in some seaweed, far away. He carefully took it and swam back quickly. 7. When Dolphin came back with the shell, Starfish was so happy! She hugged Clownfish, thanked Turtle, and gave Dolphin a little push with her starfish arms. "Thank you, my friends!" she cried. "You saved the day!" From that day on, Starfish loved her shell even more, and she always remembered how kind her friends were.

Phoenix loves animals and wondered why his cat always sat.

"Grandpa’s Magic Storybook" is a captivating and hilarious adventure that takes young readers on an unforgettable journey through fantastical lands, all hidden within the pages of one extraordinary book. When siblings Mia and Max visit their mischievous Grandpa for the weekend, they discover a dusty old storybook with a golden, glowing cover. Little do they know, this book is no ordinary tale—it’s magic! Whatever story they read comes to life, whisking them into exciting, whimsical, and often laugh-out-loud adventures. From giggling jungles and candy-filled lands to pirate ships and enchanted fairgrounds, every chapter brims with colorful characters, wild surprises, and heartwarming lessons. Grandpa’s quick wit, Mia’s bravery, and Max’s knack for stumbling into trouble make this a tale full of laughter and charm. Perfect for young readers who love humor, excitement, and a sprinkle of magic, "Grandpa’s Magic Storybook" is more than just a story—it’s an invitation to explore the wonders of imagination, one page at a time.

Жила-была девочка по имени Мила, с яркими глазами и мечтой, которая горела в ее сердце — она хотела научиться летать. Мама и бабушка очень любили Милу и боялись, что с ней может произойти что-то плохое, поэтому всегда говорили: «Сиди дома, не лезь в небеса!» Но Мила была настойчивая. Она решила, что найдет способ осуществить свою мечту. В одну из вечеров, когда бабушка готовила ужин, а мама смотрела телевизор, Мила потихоньку собрала коробки и нарисовала план для своих крыльев. Она сделала большие крылья из картона, украсила их яркими цветами и даже прикрепила несколько ленточек, чтобы они развивались на ветру. Сначала Мила прыгала со шкафа, но, приземляясь на мягкий коврик, она всегда чувствовала разочарование. Затем она попробовала прыгнуть с крыши гаража. Соседи смотрели на нее с недоумением, а бабушка с мамой, увидев ее на крыше, едва не потеряли дар речи. Но Мила была полна решимости. Каждый раз, когда она прыгала, ее сердце наполнялось надеждой. Однажды, когда солнце уже клонилось к закату, Мила решила, что попробует снова. Она забралась на крышу гаража и закрыла глаза. Вдруг, как по волшебству, налетел сильный ветер. Он обнял ее, поднял и вдруг она оказалась в воздухе! Это был Волшебный Ветер Мечты.

a sea creature living in the most beautiful reef intill one day a piece of trash comes into their home. They have no idea wha it is and eventually they ignored it. Intill the pill of trash gets larger and larger. The mayor of the reef says, ‘dont do anything and say inside.’ Main character and her friends decide to fix the problem and come up with a clean up crew, where everyday they help clean up their community. Once theres less and less amount of trash, more and more people notice and want to help the kids and join their clean up crew. Once more and more people join and less and less trash that eventually theres no more trash in their reef. The mayor of the reef notice this and decide to award the friend group that oringal made the clean up crew and make a day out of helping protecting the reef/community from future trash

Cooper learns the value of friendship when his friend Crush the turtle saves him!

Teddy is a curious little meerkat who has just moved to a new burrow with his family. Everything is new and a bit scary, but Teddy is determined to explore. Along the way, he meets other animals who become his friends, each teaching him something new about his surroundings.

A four year old loves to play with his parents, he likes cars, dinosaurs, blocks, coloring and playing outside But everytime he tells his dad to come play with him, he does but after a bit he starts using the phone "Daddy put the phone down and play with me" He goes to his mom and says the same thing "Mommy put the phone down and play with me" This happens time after time and parents dont realize how important it is to share time with their kids without using technology.

Cultural Appropriation

**Title: The Hen and the Egg** **Description:** In a sunny, bustling farmyard, a caring hen named Henrietta discovers a mysterious egg outside her coop. Despite a warning from her friend Sammy the Sparrow, Henrietta decides to take the egg in and care for it. When the egg hatches into a cockoo and causes chaos, Henrietta learns a valuable lesson about trust and consequences. Filled with heartwarming moments and gentle wisdom, this tale reminds young readers about the importance of listening to friends and making thoughtful decisions. Join Henrietta on her journey from sorrow to joy as she finds happiness in a new set of eggs and the promise of new beginnings.

A girl and her grandmother would go shopping for watermelons, mangoes, bananas, and other fruits. A girl is harvesting vegetables in the garden. A girl is singing karaoke and dancing. A girl and her grandmother are hugging.

Write me a story called Kofi Magical Hair, a 10 year old boy that lives in Ghana with his family . Kofi looks African American with black lock and one hair with a golden strand . Also create consistent pictures of Kofi, he is wearing a brown and yellow top, moss green pants and a brown slippers, he often talk to the Elders in the village about life and is spiritual .

Three-year-old blond caucasian boy with long hair discovers that God loves all his parts but most of all, loves his heart

Keep it simple with only 1 sentence per page. Benji goes exploring with his friends who are ducks , they learn about being gentle, sharing nicely and enjoying nature.

1. Sarah und Pablo sind aller beste Freunde. Sie gehen nie zusammen aus dem Haus und planen heute einen Tag am Strand. 2. Am Strand spielen sie zusammen Ball, denn das ist das Lieblingsspiel von Pablo. 3. Am Strand sehen sie eine Schildkröte die nicht wieder allein zurück ins Wasser kommt. 4. Sarah und Pablo helfen der Schildkröte zurück ins Wasser und die Schildkröte bedankt sich. 5. Pablo und Sarah gehen zurück nach Hause wo schon Mama Maria auf sie wartet und ein tolles Abendessen vorbereitet hat

Jasmine and her friends goes to a water park on a day trip and enjoyed amazing rides.

Rachel, a young girl, is doing everything in her power to make this upcoming Rosh Hashanah the best one yet. A few things go wrong but the celebration still ends up sweet.

Timbu um javali festeiro e Haka seu amigo macaco ranzinza partem em uma aventura para salvar as plantas da floresta da erva daninha