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.

Marcianito is a green martian who lives with his parents. One day he goes out playing and gets lost. He ends up in a playground surrounded by human children. One little girl, Valentina, sees him crying by a tree. She approaches him to ask what is wrong. The little Martian tells her that he is lost and she decides to help him find his way back home. Valentina and her mum take Marcianito home, find his home address and take him to his parents.

In the enchanted land of Everwood, where dragons soar and wizards weave magic into the very fabric of reality, there lived a legendary hero known to all as Daddy. His children, six-year-old Brooklyn, with her keen sense of adventure and boundless curiosity, and three-year-old Logan, with his unwavering bravery and joyous laughter, were his greatest treasures. Together, they embarked on epic quests, facing off against mischievous witches and befriending wise, ancient dragons. With Daddy's strength and wisdom guiding them, Brooklyn and Logan learned the values of courage, kindness, and the power of imagination, proving that even in a world filled with magic, the greatest magic of all is the love and bond of a family.

En Nazaret, María y José, llenos de amor, anhelaban tener un hijo. Su unión especial, llena de cariño y apoyo, floreció cuando recibieron la noticia emocionante de la llegada de un bebé. Juntos, emprendieron un viaje a Belén, enfrentando desafíos con fortaleza. Encontraron refugio en un cálido lugar donde María dio a luz a Jesús, el fruto hermoso de su amor. Animales, pastores y transeúntes se acercaron, reconociendo la magia de esta familia. La lección de María y José es clara: un niño es el resultado del amor entre personas. En la noche del nacimiento de Jesús, el mundo sintió la alegría de una nueva familia guiada por el respeto y el amor, sin importar su forma.

In a quiet neighborhood park, Logan sat alone on a bench, watching the other kids run around and play. He felt a little lonely, wishing he had a friend to share the day with. The leaves rustled in the trees above, and the soft breeze made the swings creak ever so gently. Just then, a girl with curly brown hair and bright eyes walked up to Logan. She had a friendly smile, and her name was Arabella. She introduced herself, her voice cheerful and warm. "Hi! I’m Arabella. Do you want to play?" Logan, surprised but happy, nodded. "Sure, I'm Logan," he said, smiling back. Arabella grabbed his hand and led him to the playground, where they took turns on the swings, raced each other to the jungle gym, and laughed until their sides hurt. As the afternoon sun began to set, Logan realized he had made a new best friend. Arabella had brought out a happiness in him he hadn't felt in a long time. The park wasn’t just a place to sit alone anymore; it became their spot, the beginning of a special friendship

A little biracial boy with a curly brown afro meets a ginger girl at the park and they become friends instantly! Here is the setting for each page: The boy and the girl meet at the park originally. They then proceed to find, climb, and play in a tree. Then they go see their moms to ask for permission to take a walk and head to the girl's house. The girl and they boy play with chalk on her driveway. The boy asks to play with her toys. She states that she only has girl toys, to which the mom replies there's no such thing. They then proceed to play in the room together. Dialogue: Valentino: Hey! Do you want to play with me?, Amber: Sure! Let’s go and climb that tree., Valentino: What’s your favourite colour? Is it red, green or blue?,Amber: I like pink! How about you?, Valentino: My favourite color is green!Valentino: Do you want to go for a walk?, Amber: Sure! Let’s go to my house and pick up some chalk!, Valentino: Okay! Sounds fun! I’ll ask my mum., If she says yes, you pass the test!, Valentino: Our moms traded numbers and said fine, as long as I’m home before bedtime!, Amber: Okay! Hurry up. That’s great. Let’s go! I am so glad I met you, Valentino!, Valentino: Can I see some of your toys?, Amber: Sure, but I don’t really have any for boys, Lucy: Toys aren’t made for just boys or just girls! They can be enjoyed by anyone in the world, I’m having so much fun! Amber: Will you come again?, Valentino: Of ;course I will, because you’re my best friend!

Mixing colors - Provide toddlers with a few colors of paint or food coloring and let them experiment with mixing the colors. Talk about what happens when colors are combined.

Rory loves hockey He will use his stick and puck to play with his dad Rory loves to watch hockey games Rory likes to play goalie

At daycare one morning, Ms. Sarah baked a gingerbread man with a crooked smile and three red buttons. But when the timer went DING, he jumped right out of the oven! "Tee hee hee!" he giggled. "You can't catch me!" He ran past Squeaks the hamster in his wheel. "Run, run, as fast as you can! You can't catch me, I'm the gingerbread man!" He zipped past Bubbles the goldfish. "Swim, swim, as fast as you can! You can't catch me, I'm the gingerbread man!" Outside on the playground, Nora spotted him first. "Look, Josie!" she called to her best friend. "Can you run fast?" asked the gingerbread man with his crooked smile. "We're the fastest runners in daycare!" they said together. Around the slide, Through the sandbox, Past the swings they ran! Finally, Nora and Josie caught up and grabbed his hands. "Oh no!" he laughed. "You really ARE the fastest!" "And you're the yummiest!" giggled the best friends, sharing the still-warm, spicy treat. Now whenever cookies bake at daycare, everyone remembers the cheeky gingerbread man and listens for his giggle... "Run, run, as fast as you can! You can't catch me, I'm the gingerbread man!" The End

DIt boek gaat over 3 ondeugende kindjes die Sinterklaas voor de gek houden. Ze verstoppen alle kadootjes door het hele huis heen en gaan deze samen met Sinterklaas weer terugzoeken

This will an 8 page book based on the trial of Gideon v Wainwright: Page 1: Once upon a time there lived a man named Clarence Earl Gideon. Page 2: Gideon was accused of breaking and entering in Florida in 1961. When he was denied representation for his trial. He would go up against Louie Wainwright, the Florida Department of Corrections Secretary. Page 3: Gideon, with no means to hire a lawyer, found himself standing alone in a courtroom. He believed everyone had the right to a lawyer. Gideon was sentenced to prison. Page 4: But Gideon refused to accept defeat. he wrote a letter to the Supreme Court. One day a letter arrived for Gideon from a lawyer that believed in Gideon and wanted to help. Page 5: In a historic decision, the Supreme Court declared that the right to council was a fundamental right for all. Page 6: Thanks to his perseverance and pursuit of justice and civil rights, Gideon's conviction was overturned. Page 7: Gideon is free and changed history! Page 8: The End!

Dedicate time to simply praise and glorify God for His wondrous works and unfailing love, as depicted throughout Psalm 107.

High up in the sky lived Twinkle, the smallest but brightest star. Every night, she shone down on the earth, watching over the sleeping children. One night, Twinkle saw a sad little girl named Lily sitting by her window, wishing to the moon for a friend because she felt lonely. Wanting to help, Twinkle wished to the moon to become Lily's friend. The kind moon granted Twinkle one special night on earth. Twinkle grew bigger and floated down to Lily's garden. Lily was amazed to see Twinkle and was overjoyed when Twinkle introduced herself and offered to be her friend. They spent the night talking, playing, and laughing under the starry sky. Twinkle showed Lily how to find shapes in the stars, told her stories, and they danced in the moonlight. As dawn approached, Twinkle had to return to the sky but promised Lily they would always be friends. Every night, Lily looked up at the stars and smiled, knowing Twinkle was watching over her. Twinkle and Lily remained best friends forever

Jasper and Archie explore a new part of the farm, following curious clucking sounds. They meet five chickens, each with a unique personality. As Jasper gently approaches, Archie’s excitement leads to playful antics, helping them learn chicken etiquette. By day’s end, they’ve bonded with their new feathered friends, realizing that despite their size, the chickens are full of personality and loyalty.

Ramone is a black cat that lives in a veterinary clinic

A young explorer stumbles upon a magical forest where animals can talk, leading to an unforgettable journey.

This story is a blueprint of two different people meeting on an island and finding love. That love eventually led both of the people having amazing adventures on the island. They decided to join in marriage to continue their journey as husband and wife. The best journey they were introduced to was the journey to parenthood. The wife found out she was pregnant but the husband was on the other side of the island. She went through a tough journey to find him halfway and deliver the news. They were expecting a baby boy. They had to travel to another island to let their family know the news.

The bushcraftman teaches children how to be in the outdoors and take care of the environment around them. Using Bushcraft skills and knowledge of nature to enhance their time outdoors.

A boy is rescued by his loyal dogs

Adventures of a toddler boy who has Adhd