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.

When siblings Mia and Leo move to a new town, they discover a mysterious, ancient house hidden in the woods. With creaky floors, hidden doors, and magical rooms that seem to shift, the house holds secrets just waiting to be uncovered. Each room reveals a new adventure: puzzles, enchanted creatures, and clues that lead them deeper into the heart of the mystery. As they explore, Mia and Leo realize they’re not the only ones interested in the house’s secrets—an unknown figure seems to be following their every move. Will they solve the mysteries of the Secret Old House before time runs out?

A brief description of all the positive things about Jasper. His four brothers. His dog Bear. he likes to run, jump, throw, watch TV plays with his friends at preschool. Jasper is loved by all.

A little girl who was poor and lived in a poor house and her dream was to go to the sea

It is about some one trying to stay calm can’t

Spike the Spinosaurus loves to play baseball. He is challenged to a baseball game by a Tyranosaurus Rex. Spike wins the game, and surprisingly, Spike and the Tyranosaurus Rex become friends.

A Story About Transitioning from Homeschool to In-Person School

A sailing ship with a crew on board sails from the harbor to a distant tropical country. The dog Tuzik was the captain, the cat Murzik was the sailor. They found an island lost in the ocean and returned home with chests full of treasures.

Delilah is a sweet cow who lives on a farm with many other animals. Her best friends are a rabbit named Benny and a donkey named Clyde. They love finding new adventures and making new friends.

Two friends, Cupcake and Peanut, are inside their big grey house. Peanut is sleeping on the couch, and Cupcake is in the highest tower of the house, electrocuting himself. A nice older woman knocks on the door. She has black kinky hair, and glasses with many many lenses. She is so kind to the boys, and almost acts as a surrogate mother. She even offers to clean out Peanut's Big Smelly Orange car. Then, she offers the boys infinite cookies, with the condition that they must eat all of them. Thrilled by their good fortune, Cupcake and Peanut happily accept the offer, and enjoy their newfound priviledges. However, over time, the cookies grow to be too much. Cupcake and peanut become overwhelmed and ill from eating all the cookies. With a terrible retching sound, the woman transforms into a witch! The infinite cookies were actually a curse, and cupcake and peanut are suffering as a result of their gluttony. The moral of the story- do not eat too many cookies. The witch transforms into a speck of dust, and is blown away in the wind.

Öğretmenler günü sürprizi

Girl scarred of a black hand from under the bed

narwhal who is moving into a new house

A mermaid and her dolphin friend go on an exciting treasure hunt with their scuba diver friend

Peaches and Manguito, two lovebirds, are taken from a pet store and brought home by a little girl. However, she quickly loses interest, and they are rehomed to Kelly, a kind caretaker with a large cage and several budgies. In their new home, Peaches and Manguito are happy and dream of having chicks, but despite their efforts, no eggs ever arrive. One day, Manguito passes away, leaving Peaches heartbroken and alone. Kelly notices her sadness and begins to give her extra love and attention. As time passes, Peaches slowly heals—until one day, she discovers a huge egg in her nest. She cares for it with love, and when it hatches, she is surprised to see that it’s not a lovebird, but a little yellow chick! Despite their differences, Peaches embraces the chick as her own. She teaches him how to eat, play, and be happy. The story ends with the heartwarming message that family is not about looking alike, but about love and care.

Liam and dada are at dada's apartment and Liam isn't feeling too well. Dada is trying to cheer him up. Dada then asks liam what would make him feel better, and begins to make suggestions, a car, truck, bicycle, boat, etc. and eventually dada suggests and airplane. Liam perks up and says "Yeah! Airplane dada" and dada asks liam what color he'd like his plane to be. Liam reponds with "Blue, airplane. Blue Airplane dada". So dada and liam then go over to dada's computer (dual monitor setup on a black desk. They begin to shop online at amazon until her perfect little blue plane scrolls into view. seen in the attached photo. Dada asks Liam if he like the plane, he says "Yeah" with a big smile on his face. Dada knows exactly what he has to do. He buys the plane after liam is sound asleep, but dada then has a great idea. He hops over to chatgpt to create a book for liam. This is the book. After carefully crafting the book, ordering it, and getting it delivered everything is in place. Dada then reads the book to Liam which ends in him revealing the plane from the story. Then Liam runs around the room flying his brand new blue airplane, smiling and laughing. Dada sits next to Momma (seen in the second attached photo). She smiles and says "Wow, you really did it. Look at him, he's so happy" The end!

In this heartwarming tale, Pepe, a fluffy black cat with bright green eyes, finds a loving home with Mom and Dad. As Pepe settles into his new life, he enjoys cozy evenings, watching deer through the window, and being the center of attention. But when Mom and Dad decide to add a new member to their family, Pepe meets Davie, a playful little kitten. Together, they discover the joys of companionship and the love that grows as their family expands, ultimately welcoming a new baby into their lives.

Once upon a time, a curious little girl named Linda went shopping with her mother and younger sister, Alice. On their way, they passed a beautiful courtyard filled with chickens pecking at the grass. Linda watched them with fascination and called out, "Ko-Ko!" The chickens turned to her, delighting the sisters and their mother. On their way back, Linda felt proud carrying the shopping receipt her mother had entrusted to her. She wanted to show the chickens that she was responsible. But suddenly, a brave chicken with a colorful comb snatched the receipt from her hand. Linda was shocked and called for Ko-Ko to return it. As the chickens pecked at the receipt, Linda watched in horror as it vanished into their beaks. Crying bitterly, she felt disappointed that none of the chickens would return her treasure. On the way home, she complained about the "mean" chickens, and her family tried to comfort her, but her sadness lingered. This unusual tale of a little girl and a brave chicken turned into a funny yet sad adventure. Linda learned that even loyal friends could bring unexpected surprises, and sometimes things don’t go as planned. Later, she smiled at the memory of the chickens, hoping their next encounter would be smoother.

In Spiggs’ Big Question, a curious little tree named Spiggs lives in a vibrant nursery, surrounded by trees with big dreams of what they want to become when they grow up. While his brothers and sisters are excitedly planning their futures, Spiggs feels lost—he doesn’t know what he wants to be yet. Saddened and unsure, Spiggs wanders into the nearby forest, where he meets wise trees who share their hopes of becoming tables, doors, and beams for homes, each one offering a lesson in purpose, kindness, and strength. As Spiggs journeys deeper into the forest, he learns that it’s okay not to know exactly what he wants to be right now. Inspired by the character and wisdom of the trees he meets, Spiggs realizes that for now, he’ll keep growing and learning, and he’ll decide who he wants to become when the time is right. This heartwarming story celebrates the beauty of growth, patience, and the importance of character over achievement—reminding young readers that it’s more about who they are than what they do.

Morris lives in Hong Kong. He is 4 years old and over the weekend he went to STUDIO CITY WATER PARK in MACAU