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.

Tax adventures

A vibrant illustration of a joyful black family in their cozy kitchen. The 7-year-old boy, Will is energetically playing his electric guitar, with a big smile on his face. His dad bald head very tall with light skin is in the background, clapping and che

Mrs. Bayou Bounce’s Back: A Story of Love and Resilience

Write a short story for a 7 year old child about the adventures of a cute brown and white puppy named Poppy Pups and a Yellow Tabby Cat named Apuching.
In the story, Poppy Pups is a friend of Apuching and they both love to dance and play. The story should also show kindness. Emphasize on kindness. The story should be written using simple words and sight words.

Adventures of Poppy Pups and Apuching

Într-o dimineață de primăvară, Fabian porni într-o aventură cum nu mai trăise vreodată—căci astăzi era ziua în care urma să facă Marea Probă a Curajului: recoltarea celor cinci fiole de sânge magic! Mama îi spusese că totul va fi bine, dar Fabian știa că doar cei mai bravi cavaleri puteau trece această încercare fără teamă. Așa că își puse mantia invizibilă a curajului (care arăta exact ca tricoul lui preferat) și păși în Laboratorul Tămăduitorilor, unde o doamnă blândă cu zâmbet cald îl aștepta.

Prima fiolă, numită Fioala Vitejiei, fu umplută rapid și străluci ca aurul sub lumina soarelui. A doua, Fioala Înțelepciunii, avea culoarea albastră și păstra secretele băieților curajoși. A treia, Fioala Puterii, era roșie ca focul unui dragon și îi dădea forța de a sta nemișcat. A patra, Fioala Magiei, sclipi în verde smarald, plină de energie ascunsă. Iar ultima, Fioala Răbdării, era limpede ca gheața și dovedi că Fabian trecuse proba cu onoare. Când totul se sfârși, doamna îi lipi pe mână un kleber al bravilor războinici și îi oferi o ciocolată dulce, recompensa supremă pentru un cavaler atât de curajos! Fabian zâmbi victorios—înfruntase teama și câștigase.

Fabi la analize

1. Mom is holding her newborn baby girl in her arms in the child’s room. The mom is looking down at her baby’s sweet face and appreciating her tiny turned up nose, and two cheeks just like a rose.

That Little Girl of Mine

A visually rich storytelling approach, narrating real-life humanitarian challenges through the eyes of:
A young refugee girl seeking food aid.
A humanitarian worker balancing neutrality in conflict zones.
A local elder trying to unite divided factions.

AID CHRONICLES

Once upon a time there was a girl named Lena, and more than anything else in the world she loved... to eat! From morning till evening Lena was ready to try everything that could be found on the table.

- Lena, come to breakfast! - called mom.
- I'm already running! - Lena answered and rushed to the kitchen, where she was waiting for fragrant pancakes with jam and warm milk.

After breakfast, Lena didn't have time to sit idle for long. She looked in the refrigerator and thoughtfully asked:
- Maybe I'll have an apple? Or a piece of cheese?

And then came lunch - soup, mashed potatoes with a cutlet and, of course, compote with cookies. Lena ate everything with pleasure and always said:
- Mommy, you cook like a magician!

But Lena's favorite time was in the evening. After dinner, mom and dad would let Lena have a “dessert tea party”. The girl would sit down at the table with a cup of tea and a big plate of cakes.

- Lenochka, and you are not afraid that you will become too big from all these delicious things? - sometimes daddy would joke.
- No! - Lena answered. - I'll just become the happiest person!

But one day it happened that Lena's tummy suddenly got sick. The doctor said it was because the girl ate too many sweets and forgot about healthy fruits and vegetables.

- Lena, food is great, but you need to eat right to be healthy and energetic, - said the doctor with a smile.

From then on, Lena became a real little connoisseur of healthy eating. Now she loved not only cakes, but also salads, porridge and fresh fruit. And you know what? She was still the happiest person in the world - because food continued to bring her joy, only now without the pain in her stomach!



The girl Lena who loved to eat

A little mouse named Lucy is looking for a home to hide from the rain. She finds several places but can’t stay until she discovers a cozy burrow under a tree. Lucy becomes happy when she finds her home and new friends. The story teaches the importance of friendship and finding a place where you feel safe.

How little mouse find her home

Isis was one of the most important deities in the ancient Egyptian pantheon, embodying key aspects of life, death, and resurrection. Her mythology was integral to the belief in the afterlife, the role of the Pharaohs, and the magic and healing practices of ancient Egypt. As a goddess of motherhood, magic, and wisdom, Isis influenced not only Egyptian religion but also had a lasting impact on other ancient cultures, becoming a powerful symbol of protection and transformation.








Who is Isis?

Sally the Seagull flew through the air and spotted a struggling fish. 


























Sally decided to take a closer look to see if she could help the fish.  “Hey fish, what’s got you struggling so?” she asked.  
“I got caught up” replied the fish.  “That fisherman is trying to take me for a ride” the fish continued. Sally looked up and saw the fisherman trying to reel in the fish.  Sally thought for a moment, “why don’t you ask him to let you go?” she said. 























“Well I never thought of that,” remarked the fish.  So the fish got up all of its might, jumped out of the water and yelled, “LET ME GO! Please!”, he said please because he was a polite fish after all.  The fisherman didn’t move, he just kept trying to reel the fish in. 
 
 “Well, what did he say?” asked Sally.  “He doesn’t speak fish” replied the fish.


















Sally thought maybe she could try to talk to the fisherman.  She flew over to him and said “excuse me, sir, but could you please let my friend the fish go?”  But the fisherman only heard “caw, caw, caw caaaw, caw caw.”


 
Sally flew back to the fish.  The fish asked, “is he going to let me go?”  “No” Sally replied, “he doesn’t speak seagull.”
















Just then a sea otter swam up, he had heard them talking and was wondering what the commotion was all about.  The sea otter asked the fish, “what’s going on over here?”


He Doesn't Speak Fish

Finding the Dragon

What if your heart was a house? What would it look like inside?

Solena carries a house within her—not made of bricks or wood, but built from memories, emotions, and all the quiet things she’s never said aloud. Some rooms are locked. Some lean from the weight of old storms. And yet, through it all, Solena endures—tiptoeing through sadness, sweeping up courage, and keeping the lights on as best she can.

But when someone finally sees her house and chooses to sit beside her rather than run, Solena begins to uncover something magical: the power to rebuild, to choose who enters, and to finally call her heart a home.

The House Inside Me is a beautifully illustrated, heart-tendering story about trauma, healing, and self-empowerment. Written with lyrical warmth, it speaks to children navigating big feelings and to the inner child still growing inside every adult.

A story for anyone who's ever wondered if they're too messy to be loved—this book reminds us:
You are not broken. You are becoming.

The House Inside Me

yağız ve ardıç isminde  yaşında iki erkek çocuğu ormanda gezerken tilki ile karşılaşır ve onunla yaşadıkları maceraları anlat. Dil mutlaka Türkçe olmalı. Eğitici bir dil kullan.

Yağız ve Ardıç Orman Gezisinde

Há muito, muito tempo, antes de existirem escolas, livros e até mesmo cadernos, as pessoas viviam em aldeias e trabalhavam juntas para conseguir comida, construir casas e preparar festas. Mas havia um grande problema… os números ainda não existiam!

Certo dia, a aldeia estava se preparando para uma grande festa. Eles precisavam dividir os alimentos entre as famílias, separar os bancos para as pessoas sentarem e organizar as frutas para a sobremesa. Mas como fazer isso sem contar?

O chefe da aldeia olhou para todos e disse:
— Precisamos de ajuda! Como podemos garantir que cada família receba a mesma quantidade de pão e peixe? Como podemos saber se todos terão um lugar para sentar?

Os moradores começaram a tentar resolver a situação:

Alguns tentaram comparar os alimentos colocando um monte ao lado do outro.
Outros tentaram distribuir usando as mãos, mas sem saber se estavam dando mais ou menos para cada um.
Alguns começaram a usar pedras para representar o que estavam distribuindo.
Mesmo assim, tudo parecia confuso. Como eles poderiam se organizar melhor?

Desafio para a turma:
Agora, seus alunos fazem parte da aldeia! Em grupos, eles precisam pensar em soluções para os problemas sem usar números. Dê a cada grupo um desafio, como:

Como dividir os peixes entre as famílias de forma justa?
Como garantir que cada pessoa tenha um lugar para sentar na festa?
Como lembrar quantos dias faltam para a festa sem um calendário?
Depois, cada grupo compartilha sua solução. No final, você pode conduzir a reflexão: Como a invenção dos números ajudou as pessoas a resolver esses problemas?

O Problema da Aldeia: O Dia em que os Números Ainda Não Existiam

Black and White Clip Art Animation Summary:
Page 1:
In the ocean, a joyful oyster named Ollie sparkled with a shiny shell nestled among coral and seaweed.
Page 2:
Ollie was alive even when eaten raw! He dreamed of being enjoyed by both human and marine friends.
Page 3:
Oysters like Ollie had been a part of human history for thousands of years, satisfying appetites and warming hearts.
Page 4:
Ollie shared with friends that he was a nature superhero, filtering water like a bathtub each day to keep the ocean clean.
Page 5:
Talking to Clara the crab, Ollie explained how oysters could adapt and change, just like ocean cycles.
Page 6:
Curious Clara asked about Ollie's home. Ollie proudly stated he lived in an oyster reef—a lively, caring community.
Page 7:
Sadly, Ollie's reef was shrinking due to pollution. He vowed to protect their home and raise awareness.
Page 8:
Ollie met Freddie the wise fish, who revealed that only certain oysters could create pearls with a little help from humans.
Page 9:
Inspired by their conversation, Ollie proposed they could recycle old shells to help build new reefs and restore their home.
Page 10:
Together with friends, Ollie aimed to protect the reef, believing that every creature is unique and precious, just like pearls. With teamwork and faith, they would spread love through the ocean!

Ollie the Oyster's Adventure

A group of friends embarks on a camping trip and stumbles upon a long-lost river with an incredible story.

The Lost River

humorous slice of life story about a dads day with his daughters, Aubrey and Nina. The dad is seen as a multi-purpose figure, primarily a " creature wrangler" and a "snack dispenser" who also possess a talent for finding lost items


The Kid Wrangler

Paul leaves his cave
Paul goes to a tavern
Paul gets on a boat
Paul helps a fairy
Paul meets a goblin

Paul

Benny the Bunny, a small white bunny with light brown spots and a green scarf, sits in his cozy burrow, surrounded by scattered toys and carrots. The walls are soft and curved, leaving room for text.
Benny peeks out from his burrow and looks at the snowy forest. Snowflakes fall gently from the sky, and the trees are covered with snow, providing space for text.
Benny tilts his head curiously as Robin the bird explains New Year’s Day. Robin sits on a tree branch, and Benny stands below, with plenty of open space in the snowy forest for text.
Benny stands next to Sage the Squirrel, who holds a scroll with ‘New Year’s Resolutions.’ The peaceful forest provides a calm backdrop, leaving room for text.
Benny sits thoughtfully in his burrow, looking around at the mess. The cozy burrow is spacious, with warm light glowing and space for text.
Benny stands proudly with a broom in front of his burrow, ready to clean. The forest outside is quiet, and there’s plenty of open space for text in the snowy background.
Benny tries to clean, but toys and carrots fall over. The burrow looks cozy yet messy, and the snowy forest outside leaves room for text.
Benny sits in his messy burrow, feeling overwhelmed. The space feels warm, with scattered toys, carrots, and plenty of room for text.
Benny listens as Sage the Squirrel offers encouragement. The snowy forest around them leaves open space for text.
Benny, with a determined smile, begins organizing his toys. The cozy burrow’s background is clear, allowing plenty of room for text.
Benny stands proudly in front of his tidied burrow, beaming with pride. The forest is serene, and there’s space for text in the soft, glowing light.
Benny hops toward Robin, ready to share his New Year’s resolution. The snowy forest provides an open, calm space for text, with snowflakes gently falling.

 A Hop Into the New Year


This is Peddy, and she is excited for her first day of school.

Peddy kissed her mom and dad goodbye and walked out the door. As she happily sang, she made sure to walk on the side of the road where she could see approaching vehicles.

On her way, Peddy saw Ian using his phone while walking and gasped, "Oh no!"

She quickly approached Ian and said, "Good morning, Ian! Don’t use your phone while walking; it’s dangerous."

Ian quickly put his phone away. "Oh, hi! Thank you for telling me, Peddy. Come on, let’s walk together!"

As they continued walking, Peddy noticed white lines painted across the road. "Ian, we should walk on the pedestrian lane. Pedestrian lanes are designed to help us cross the road safely."

They were about to cross when Peddy saw a traffic light ahead with three different colors. She stopped at the sidewalk.

Ian looked at Peddy in confusion. "Why did you stop, Peddy? Come on! There are no cars anymore; we can cross the road."

Peddy shook her head. "No, Ian. The traffic light is green, which means vehicles can go. Red means stop, and yellow means slow down."

Ian then noticed the pedestrian signal. "Does the hand palm sign mean we should wait and not cross yet?"

Peddy nodded. "Yes! And look, now the walking man signal has lit up. That means we can cross safely. That’s a pedestrian signal!"

Ian was about to step forward, but Peddy stopped him again. "Before crossing, we should always follow the Stop, Look, and Listen rule. Stop before stepping onto the road. Look for approaching vehicles. Sometimes you can’t see them, so listen carefully for any nearby cars. If it’s all clear, then we can cross."

Ian nodded, understanding the safety rules.

Finally, Peddy and Ian walked across the pedestrian lane safely. They greeted the school guard happily, feeling secure and ready for their first day of school.



Peddy’s First Day of School

Wakacje na wsi przyjaciół Sebastian, Lisa, Kate, Patricia, Adam. Są nierozłączni, razem bawią się w chowanego, pływają w rzece, robią piknik, wspinają się na drzewa, tańczą w deszczu itd.

Wakacje na wsi

Hiking in waterfall and have picnic
Zi is curios but stone headed to swim
Zi accidentally drag with the fox to majestic crystal land
Meeting a queen that said they can come back if they can be the warrior of peace. They help promoting diversity in the crystal land. there are people with wheel chair, people with stick, blind, hearing impaired and many more. Zi learn the important of diversity.

Zi then was given a seeds by the queen and can come back to the waterfall.

The Curious Zi: Adventure in Waterfall and Majestic Crystal Land

For preschool aged children. Children in story are around 4-5 years old. One child (Sam) is experiencing "big emotions" that he doesn't know how to identify. His two friends (Mia and Jack) help him understand and work through his emotions. Please make is 12 pages. 

Our Big Feelings

The golden roses in the village mysteriously begin to disappear. Pak Darma asks Aqma to investigate. 

Aqma keeps watch at the rose garden and sees a creature stealing rose petals. He follows the creature to a hidden cave.

Inside the cave, Aqma finds a girl trapped in a glass ball, who introduces herself as Nina. The creature stealing the roses reveals itself to be Rara, a girl cursed for picking the roses without permission. Rara explains that the petals she steals are needed to free Nina and break her own curse.

Aqma offers a solution: “I will help you, but you must help replant the roses and fix your mistakes.” Rara and Nina agree to Aqma’s condition.

They return to the village, where Aqma explains everything to the villagers and Pak Darma. With the villagers’ help, they replant the roses and use the petals to lift the curses. Rara returns to her normal self, and Nina is freed from the glass ball.

Pak Darma praises Aqma’s bravery and wisdom, and the villagers express their pride in him for providing a solution without judgment. The golden roses become a symbol of unity, and the village thrives once more.


Rara and Nina promise to follow the village rules, and Aqma is honored as a hero. Mawarana Village flourishes with renewed hope and teamwork.


Aqma and the Mystery of Golden Roses

Can a young little boy spend the day with his pet Stewart, the salamander searching for Stuart’s family in an enchanted forest

Stewart, the salamander

Lily and Harlan wake up and run downstairs. Abuelo is in the kitchen, sipping his coffee.
“Morning hugs and kisses!” Abuelo says.
Lily and Harlan hug him tight. “Bendición, Abuelo!”
“Dios te bendiga, mis niños,” Abuelo says with a big smile.
“Time for breakfast!” Abuelo says. “Pancakes or avena?”
Lily and Harlan look at each other. “Pancakes!” they cheer.
“I want chocolate chips!” says Lily.
“I want blueberries!” says Harlan.
“Coming right up!” Abuelo says. “I need a helper to pour the milk and one to mix the batter.”
“I’ll pour the milk!” says Harlan.
“I’ll mix!” says Lily.
Abuela walks in. “I hear little chefs in my kitchen!”
“Bendición, Abuela!” Lily and Harlan say as they run to hug her.
“Dios te bendiga, mis niños,” Abuela says. “Let’s set the table!”
“Order up!” Abuelo says, bringing the pancakes.
“One blueberry pancake for Harlan. One chocolate chip pancake for Lily. And a cup of coffee for Abuela!”
“Don’t forget the pan!” says Lily.
“Yay!” the kids cheer, clapping their hands.
“You make the best pancakes, Abuelo!” says Lily.
“And thank you, Abuela, for helping us set the table!” says Harlan.
“You’re welcome,” say Abuelo and Abuela. “We love you!”
“We love you too!”
Then they all sit and enjoy their delicious breakfast together.



Breakfast with Abuelo & Abuela

A girl who wants to help and feed animals. Dogs and cats 

Iana feeding animals

Prayer is a way to talk to God, just like talking to a friend or a parent. Emphasize that God is loving and wants to hear from them. This aligns with the teaching that prayer is a natural yearning from the soul, as noted by Pope Francis, who emphasizes the importance of humility and sincerity in prayer

What is Prayer?

Page 1:
Miron, Adrian, and Vitali loved playing with their toys. One day, they discovered a mysterious map hidden in an old book. It led to a hidden treasure, an Enchanted Orb that granted wishes.
Page 2:
Intrigued, the three boys followed the map to a mystical oasis. Palm trees swayed gently, and a crystal-clear pool shimmered in the sunlight. Strange creatures peeked from behind lush foliage, and exotic birds sang enchanting melodies.
Page 3:
Suddenly, a fierce sandstorm, Gritty, appeared, blocking their path. "You shall not pass!" Gritty roared.
Page 4:
The three boys huddled together, shivering from the wind and sand. Just when they thought they couldn't endure any longer, Gritty calmed down.
Page 5:
A quirky camel, Crazy, emerged from the sand. "Lost, are you?" he chuckled. "I might help... for a price!"
Page 6:
The boys traded a special candy for Crazy's help. He pointed a wobbly hoof towards a distant cave.
Page 7:
Near the cave, they found a magical carpet, Flyboy, half-buried in the sand. "Hop on!" Flyboy groaned, unfurling itself.
Page 8:
Flyboy the carpet soared as he carried the three boys through the sky, with Andrew the parrot guiding them. They flew over towering mountains and shimmering lakes, searching for the Enchanted Orb.
Page 9:
Finally, they found the Enchanted Orb, glowing brightly in the hidden cave. The boys were overjoyed!
Page 10:
Flyboy carried them back home, where their parents Ekaterina and Eoin were waiting. "We found it!" they exclaimed, showing the Orb to their parents.
Page 11:
The five members of the family (Eoin, Ekaterina, Miron, Adrian and Vitali) gathered around, amazed by the Orb's power. They wished for peace, kindness, and endless imagination.
Page 12:
As the boys drifted off to sleep, they knew that their adventure had just begun. With the Enchanted Orb, they could explore countless magical worlds and make countless wishes.


The Quest for the Enchanted Orb

THE COVER OF THE WORKBOOK MUST HAVE NUMBERS AND WORDS WITH KIDS READING


CHILDRENS WORKBOOK

 a story in English that fits the reading skills of a 4th grade student who learn English as second language for the second year. The story should be in Dr Seuss style and tell about a kid name Yuval who like to day dream and invent imaginary machine, then one of his robots come to life and it the greates invention ever

Yuval's Amazing Dream Machine

Join Buff, a big and brave B-52 Stratofortress, as he soars through the skies on an exciting mission! With his powerful engines and giant wings, Buff can fly for miles and miles, watching over the world below. But when a storm rolls in and a little jet needs help finding its way home, Buff shows that being big also means being kind and helpful.

Perfect for little aviation fans, this story brings the mighty "BUFF" to life with fun characters, thrilling adventures, and a heartwarming lesson about courage and friendship. Buckle up and get ready for takeoff with Buff the B-52!

Buff the Brave Bomber

Summary: Leo, a young boy with a passion for mythical creatures, discovers a tiny dragon named Ember hiding in his backyard. Unlike traditional dragons, Ember sneezes glitter and purrs like a kitten. Keeping Ember a secret, Leo builds a miniature world for him. When the local science fair announces a pet showcase, Leo contemplates revealing Ember to the world. Through a series of events, Leo learns about responsibility, the importance of keeping certain things private, and the magic of friendship.

The Pocket-Sized Dragon

Filled with fun activities that focus on early developing verbs

A Busy Day for Sammy

two peppa pigs, one is a girls and drinking hard alcohol and the other one is a boy and hawaitian with curly hair. then a chair falls on the girls toe and breaks it, then the boy Peppa pig comes and rescues her 

pepa rescues pig 

Classroom scene. Frankie is in his desk and seems nervous. Other characters are in class as well.


Farty McFace: The Little Kid with a Big Secret

Inspired by the beauty of parenthood and the power of prayer, this story celebrates the wonder of every child, reminding us that love and miracles come in the most unexpected ways.

 Mommy and Daddy Call Me a Miracle

Ben and Lila, two best friends, lose their favorite rainbow kite when a strong gust of wind snaps the string. Determined not to give up, they embark on an exciting adventure—searching through forests, streams, and hills to find it. With teamwork, clever thinking, and perseverance, they rescue their kite from a tall tree and learn an important lesson: when you work together and never give up, you can overcome any challenge!

 The Magic Kite Adventure

Les jumelles Abi & Lovely sont de charmantes filles qui écoutent leurs parents.
Elles aiment manger de bons plats
aiment dessiner et danser. Lors de la sieste elles prefèrent dormir auprès de leurs amamn.

LES JUMELLES  ABI & LOVELY

Quando Pipoca Virou uma Lembrança" é um livro infantil emocionante que aborda, com delicadeza e sensibilidade, o tema da perda de um animal de estimação e o processo do luto. A história acompanha Rita e seu inseparável cachorrinho Pipoca, mostrando a força do vínculo entre crianças e seus animais e ensinando sobre o amor, a despedida e as lembranças que permanecem para sempre.

Público-alvo:

Crianças de 5 a 10 anos

Pais, educadores e psicólogos infantis

Famílias que enfrentaram ou enfrentarão a perda de um pet

Diferenciais do Livro:

Escrita envolvente e adaptada para o público infantil

Ilustrações suaves e expressivas que transmitem emoção e acolhimento

Aborda o luto de forma leve, ajudando crianças a lidarem com a despedida

Mensagem positiva sobre o amor que permanece nas memórias

Benefícios para Crianças e Famílias:

Ajuda a compreender e expressar emoções

Promove diálogo entre pais e filhos sobre a perda

Traz conforto e acolhimento em momentos difíceis

Quando pipoca virou lembrança

Celebrate everyday heroes! Explore children's books on family bonds, cultural diversity, and growing up. Perfect for teaching empathy and social skills. Free access!

children's books about family, friendship stories for kids, cultural diversity books, social skills for toddlers, life lessons for children

Human