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.

Last night it snowed and the sand hills were turned into white. Bunbun, Babu and Gugi built the snowman and were having a snowball fight. Suddenly they have noticed a big gift box.

1. Daria is a student 2. A day a school 3. A day at home studying

Two days before Bonfire Night, Klaire, Annie, Shay, and Shawna eagerly anticipate the vibrant firework display in Hackney Halloween Town on November 5th, ready to embrace the magic of the night together.

a young girl named Mod sitting in the living room.

1. John Jr and Nazut was at the local park playing on the swings. 2. John Jr catches a glimpse of something mysterious out of the corner of his eye. John Jr and Nazut go out searching for the mysterious creature. 3. John Jr a Nazut finds a tree house. 4. John Jr and Nazut knock on door and A troll answers. John Jr realized that the troll was the mysterious. Creature. 5. The troll invites John Jr and Nazut in and they all became friends.

A cute tiny pink cat super hero that is saving her family from evil cats that want to destroy the city.

A boy breaks a window and hides to not get caught

Fun activities by Alison and her friends.

musical playground

Learn about healthy foods as a family prepares a nutritious dinner. They choose fruits, vegetables, and grains, teaching kids about healthy eating habits.

A small boy who is brave and stands up against bullies and in so doing, help other children to do so too

Haunted by memories, a girl seeks relief from a forest god at a great cost of her eyesight. Years later she stumbles upon the forest god again, which teaches her to live with the pain and find true sight within

Cooper and robot vacuum, Roomba Shoomba team up to clean the house.

daddy teaches Cooper about addiction, Addiction is not having control over doing, taking or using something to the point where it could be harmful to you. from food, candy taking what is not his and other stuff

Every night dad tucks Maverick into bed, he reads him a story kiss him on his forehead turns the light off. Maverick hears something under his bed, but he is scared to look. He calls his dad, Dad runs back he looks under the bed there’s nothing there. When dad leaves the noise comes back. What’s under his bed?

ولد أسمة نور يحب مساعدة الاخرين ويحب اللعب مع أصدقائه يسكن في قرية جميلة بجوار غابة ويوجد بالغابة كهف مسحور

Bentley the Black Terrier is the new Uncle to Leo - a Yorkshire Terrier Puppy. Leo is celebrating his first Christmas. Bentley is showing Leo all the magic that Christmas has to offer. From Christmas caroling, to making gingerbread houses, to opening presents. Leo has the best first Christmas ever thanks to Bentley.

I am special is a story where you see how special you are in your own way.

cheerful peasant women and children, taking care of animals and plants in the coffee mountains of Colombia