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.

Dina, a curious and kind-hearted girl, finds an old chest in her grandmother’s attic. Inside, she discovers a beautifully decorated book filled with golden Arabic letters—her grandmother’s Quran. Curious, she asks her grandmother about it. Her grandmother tells her that the Quran is a book of love, kindness, and guidance from Allah. She shares a story from Prophet Muhammad’s (PBUH) life each night, teaching Dina about honesty, gratitude, and helping others. One day, Dina sees a lost kitten shivering in the rain. Remembering the Prophet’s kindness to animals, she takes the kitten home and cares for it. The next day, she helps a friend who is sad and gives a piece of her favorite chocolate to a classmate who forgot lunch. Each good deed makes her feel a warm light inside her heart. She realizes that Islam is not just about prayers but about love, kindness, and spreading light to others. Inspired, Dina starts learning small prayers, saying "Bismillah" before eating, and "Alhamdulillah" when she’s happy. Her love for Islam grows as she sees it as a beautiful way to live with kindness and gratitude. Ending: One night, as she looks up at the stars, Dina whispers, “Thank you, Allah, for everything,” feeling peace and love in her heart. She smiles, knowing she has found something truly special.

A sneaky wolf, Gnarly, lurking in a barn at night, scaring chickens and causing a ruckus among farm animals. Hilary, a determined farmer, introducing Barkwulf, a brave and noble farm dog, to help protect the animals. Barkwulf, a large fluffy dog with golden fur and bright eyes, arriving happily at the farm, greeted by excited animals. Farm animals pleading with Barkwulf to protect them from the troublesome Gnarly, finding courage in their new friend. Barkwulf leaping into action on a moonlit night to confront Gnarly, who is trying to sneak into the barn. A startled Gnarly backing away in fear as Barkwulf bravely charges toward him, inspiring cheers from farm animals. Shadow, Gnarly’s fierce mother, lurking in the shadows with glowing eyes, plotting revenge against Barkwulf. A sunny morning as Shadow leaps into the barn, alarming cows and causing chaos while Barkwulf prepares to confront her. Barkwulf, standing defiantly against Shadow, expressing determination to protect his friends and their home. An intense encounter as Barkwulf leaps to defend the barn, evading attacks from the ferocious Shadow. Barkwulf pushing back against Shadow with a powerful bark, showcasing unexpected strength and bravery. A determined Barkwulf chasing Shadow away from the barn after an intense struggle, rallying the farm animals.

there was a Sun who lived high in the sky. Every day, it shone brightly, warming the Earth and spreading light to all living things. However, despite its efforts, the Sun often felt sad. Thick clouds would drift in and cover its light, making the Sun feel unnoticed and unappreciated. The Sun wondered why the clouds always blocked it. “Why do they stop my light from reaching the Earth?” it thought. “Maybe the Earth prefers the clouds over me.” These thoughts made the Sun feel even lonelier and less important. As the days passed, the Sun’s sadness grew deeper. It began to believe that its light was no longer needed. “Perhaps the Earth would be better off without me,” the Sun sighed, feeling lost and unsure of its purpose in the sky. One day, the Sun gathered its courage and decided to speak to the clouds. “Why do you always cover my light?” it asked with a heavy heart. The clouds floated gently and answered, “Oh, dear Sun, we don’t mean to block you. We are here to protect the Earth from too much heat and to bring rain that helps plants and animals survive.” The Sun was surprised by the clouds’ reply. It had never realized that the clouds were not trying to compete with it but were actually working alongside it. “So, we’re working together to take care of the Earth?” the Sun asked curiously. The clouds smiled and said, “Yes, your warmth and light are as important as our rain. Together, we keep the Earth balanced.” Hearing this, the Sun felt a sense of relief and pride. It understood that even when its light was hidden behind the clouds, it was still making a difference. The Sun realized it wasn’t alone; it had a vital role in supporting life on Earth. From that day forward, the Sun shone brightly with joy and confidence. It and the clouds worked in harmony, ensuring the Earth stayed warm, nourished, and full of life. The Sun learned an important lesson: everyone has a purpose, and even when its light wasn’t always seen, it still mattered deeply.

The story is about 4 years old curly haired girl named Nadaa, who is fun and cheerful and always have a catchphrase such as Yogaagapi and Srilsss Hobbat She always bully her older sister, Shipak ,8 years old, and disturb her oldest sister, Nisaa ,11 years old. She likes to ask Shipak to tidy up the toys even though they both played together. Shipak enrolled in a Taekwondo class and eventually learning well. Nisaa is supportive with the idea, meanwhile Nadaa also wanted to enter the class but deemed too young. One day, Nadaa was playing toys then suddenly a chair fell onto her legs. She cried and asked for help. No one was around except Shipak who was in the toilet at the moment. Nadaa can't move and started to give up. Suddenly, a thumping sound was heard. Thud! The chair broke in half. Nadaa managed to get up. She was confused. Once arose, she saw Shipak clenching her fist. I was her who punches the chair into pieces.

I am Laila. I love fruits. I like apples and pears because they are sweet. I don’t like oranges because they are sour. I love eating fruits because they make me healthy and strong. That means I can study hard and play harder with my friends.

Page 1 Once upon a time, in a cozy little house on a quiet street, there lived a bulldog named BOLO. BOLO was a strong, brave dog with a big heart, and he loved nothing more than exploring his yard and taking naps in the sun. But there was one thing BOLO loved even more than anything else—his best friend, a tiny kitten named Tilly.

Millie is a gentle and curious monster living in an enchanted forest where magic flows like rivers. Standing 15 feet tall, she has soft green fur, wide yellow eyes, and a playful grin. Fascinated by the human world, she learns about it from her forest friends. One day, she discovers an old book about New York City, a magical place filled with towering skyscrapers, glowing lights, and humans. Excited to explore, Millie packs magical snacks, her favorite map, and a scarf knitted by her best friend, Oliver the wise owl, before setting off on her adventure. Upon arriving in New York, Millie is awestruck by the impressive buildings and bustling streets. Although her enormous size and fluffy appearance cause a stir, people quickly realize she’s friendly. She befriends Leo, a clever street artist who paints murals of monsters, and they spend the day exploring the city together. Millie marvels at the Statue of Liberty, climbs the Empire State Building carefully, and dances under the shimmering lights of Times Square. Along the way, she encounters unique creatures—attitude-filled pigeons, snack-sharing squirrels, and subway musicians who serenade her with lively tunes. The highlight of her trip is in Central Park, where Millie discovers a hidden portal to a magical realm only accessible to monsters. Here, she meets other friendly creatures like her and realizes that New York is filled with wonder, magic, and friendship. By the end of her adventure, Millie knows she will return to her enchanted forest with stories that will last forever, but she also finds a second home in the magical city of New York.

Aaron is in a hockey tournament, and for the first time, he scores the winning Goal to win the entire game.

The Amazing Adventures of Nora the Jagdterrier

Luka și Niko, doi băieței de 2 și 7 ani, se trezesc într-o dimineață însorită. După micul dejun, pornesc cu trotinetele spre parc. Acolo, privesc fascinați tramvaiele care întorc, apoi savurează câte o înghețată. Se plimbă prin parc înainte de a se întoarce acasă pentru prânz. După masă, Luka merge la somn, iar Niko citește. Când Luka se trezește, frații se joacă cu trenurile și tramvaiele în camera lor. Seara, după cină, Niko îi spune o poveste lui Luka pentru a-l adormi. Își spun că se iubesc, iar Niko merge și el la culcare, fericit că are un frățior atât de minunat.

The twins visit the beach on a great adventure to build a sand castle

A poem about a child who honors her mother and father, loves her sister and brother,

An african american girl of about 6-8 years old discussing with her mother in the kitchen

Noah finds a working space shuttle in his backyard. It's just big enough to fit him and his trusty side kick, Leo the gray golden-doodle. They climb in and the door closes. Leo accidentally steps on a big red button which turns the spacecraft on. They both look at each other in surprise. The spacecraft fizzles and pops and blasts off into space. Noah and Leo see earth, the moon, the stars and the sun from space. Noah and Leo start to miss their parents, so they pull the decent lever and the spaceship safely lands in the backyard. Noah and Leo climb out and hug each other, grateful to be back home.

a little girl lost her puppy and she goes in an inspiring adventure to find him again

The plot of the tale is cumulative. So, there lived an old man and an old woman. The old man asked to bake a kolobok (that is, a spherical pastry made from dough). The old woman “scraped the bottom of the barrel,” that is, she collected the last crumbs of flour and still baked it. I put the bun on the window to cool, but it fell and rolled away. While he was rolling along the road, he came across a hare, a wolf, and a bear. Everyone threatened to eat him, but he was cunning and sang “I left my grandfather, I left my grandmother, and it’s not cunning to leave you.” Three times he successfully rolled away from a potential enemy, but then he met a fox - she outsmarted him and still ate him.

Aitana, Omar y Canela salen a pasear por el pueblo de Chapinería una tarde, pero encuantran unas piedras misteriosas que les llevan hasta una casa del árbol.

A king that learned to be kind and change his ways

a young brown skinned girl who lost her crown before her eighth birthday. she searched high and low but could not find it. it wasn't until she opened up her birthday gift and saw a brand new diamond covered crown that her grandmother had given as a special gift.