:root{
  --ink:#10243d;--ink-2:#213d5d;--blue:#1261a6;--blue-2:#1b78c5;--sky:#eaf6ff;--sky-2:#f5fbff;
  --gold:#f2b842;--mint:#dff7ef;--green:#18775c;--paper:#ffffff;--canvas:#f6f9fc;--muted:#5d6d7e;
  --line:#dbe5ef;--danger:#a43f3f;--shadow:0 18px 50px rgba(15,44,73,.12);--radius:24px;--radius-sm:16px;
  --max:1180px;
}
*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;background:var(--canvas);color:var(--ink);font-family:Inter,ui-sans-serif,system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif;line-height:1.6;-webkit-font-smoothing:antialiased}
a{color:var(--blue);text-decoration:none}a:hover{text-decoration:none}img{max-width:100%;display:block}button,input,select,textarea{font:inherit}button{cursor:pointer}.wrap{width:min(var(--max),calc(100% - 32px));margin-inline:auto}.narrow{width:min(820px,calc(100% - 32px));margin-inline:auto}.section{padding:84px 0}.section-sm{padding:56px 0}.section.white{background:var(--paper)}.section.sky{background:linear-gradient(180deg,var(--sky-2),#fff)}.eyebrow{display:inline-flex;align-items:center;gap:9px;font-size:.78rem;font-weight:800;letter-spacing:.13em;text-transform:uppercase;color:var(--blue);margin-bottom:16px}.eyebrow:before{content:"";width:28px;height:2px;background:var(--gold);border-radius:9px}.display{font-size:clamp(2.8rem,7vw,5.5rem);line-height:.96;letter-spacing:-.055em;margin:0;font-weight:850;max-width:900px}.headline{font-size:clamp(2.05rem,4vw,3.4rem);line-height:1.05;letter-spacing:-.04em;margin:0 0 18px;font-weight:820}.subhead{font-size:clamp(1.08rem,2vw,1.3rem);color:var(--muted);max-width:760px;margin:0}.muted{color:var(--muted)}.fine{font-size:.86rem;color:var(--muted)}.kicker{font-size:1.1rem;color:var(--muted)}
.site-header{position:sticky;top:0;z-index:50;background:rgba(255,255,255,.93);backdrop-filter:blur(16px);border-bottom:1px solid rgba(219,229,239,.85)}.nav{position:relative;min-height:74px;display:flex;align-items:center;justify-content:space-between;gap:24px}.brand{display:flex;align-items:center;gap:12px;color:var(--ink);font-weight:900;letter-spacing:-.03em;white-space:nowrap}.brand-mark{width:40px;height:40px;border-radius:12px;background:linear-gradient(145deg,var(--ink),var(--blue-2));display:grid;place-items:center;color:#fff;font-size:.72rem;line-height:.9;text-align:center;box-shadow:0 8px 20px rgba(18,97,166,.18)}.brand span small{display:block;font-size:.67rem;letter-spacing:.14em;text-transform:uppercase;color:var(--blue);font-weight:800}.nav-links{display:flex;align-items:center;gap:27px}.nav-links a{font-weight:700;color:var(--ink-2);font-size:.94rem}.nav-links a:hover{color:var(--blue)}.nav-toggle{display:none;border:1px solid var(--line);background:#fff;border-radius:12px;padding:9px 11px;color:var(--ink);font-weight:800}
.btn{display:inline-flex;align-items:center;justify-content:center;gap:9px;min-height:48px;padding:0 20px;border:1px solid transparent;border-radius:14px;font-weight:800;transition:.2s ease;white-space:nowrap}.btn-primary{background:var(--blue);color:#fff;box-shadow:0 10px 24px rgba(18,97,166,.22)}.btn-primary:hover{background:#0e548f;transform:translateY(-1px);color:#fff}.btn-secondary{background:#fff;color:var(--ink);border-color:var(--line)}.btn-secondary:hover{border-color:#b9cce0;transform:translateY(-1px)}.btn-soft{background:var(--sky);color:var(--blue);border-color:#cde7f8}.btn-sm{min-height:42px;padding:0 16px;border-radius:12px;font-size:.9rem}.button-row{display:flex;gap:12px;flex-wrap:wrap;margin-top:28px}
.hero{position:relative;overflow:hidden;background:radial-gradient(circle at 10% 15%,#eef9ff 0,transparent 34%),radial-gradient(circle at 80% 5%,#fff5d9 0,transparent 30%),#fff}.hero:after{content:"";position:absolute;width:440px;height:440px;border-radius:50%;background:rgba(18,97,166,.055);right:-210px;bottom:-270px}.hero-grid{display:grid;grid-template-columns:minmax(0,1.15fr) minmax(340px,.85fr);gap:64px;align-items:center;padding:78px 0 68px;position:relative;z-index:1}.hero-copy p{font-size:1.22rem;color:var(--muted);max-width:680px;margin:24px 0 0}.hero-note{display:flex;gap:10px;align-items:flex-start;margin-top:28px;padding:14px 16px;background:var(--sky-2);border:1px solid #d7edf9;border-radius:14px;max-width:650px}.hero-note strong{display:block;color:var(--ink);font-size:.95rem}.hero-note span{display:block;color:var(--muted);font-size:.89rem}.portrait-card{position:relative;min-height:510px;border-radius:36px;background:linear-gradient(165deg,#e7f5ff,#f7fbff 52%,#fff7e6);border:1px solid #d8e8f4;box-shadow:var(--shadow);overflow:hidden;display:flex;align-items:flex-end;justify-content:center}.portrait-card img{width:100%;height:100%;position:absolute;inset:0;object-fit:contain;object-position:center bottom;padding:34px 22px 0}.portrait-label{position:relative;z-index:2;width:calc(100% - 34px);margin:0 17px 17px;padding:16px 18px;border-radius:18px;background:rgba(255,255,255,.91);backdrop-filter:blur(12px);border:1px solid rgba(255,255,255,.9);box-shadow:0 12px 28px rgba(28,62,94,.12)}.portrait-label strong{display:block;font-size:1.03rem}.portrait-label span{display:block;color:var(--muted);font-size:.89rem}.trust-row{display:grid;grid-template-columns:repeat(4,1fr);border-top:1px solid var(--line);border-bottom:1px solid var(--line);background:#fff}.trust-item{padding:23px 18px;text-align:center;border-right:1px solid var(--line)}.trust-item:last-child{border-right:0}.trust-item strong{display:block;font-size:.95rem}.trust-item span{display:block;font-size:.81rem;color:var(--muted);margin-top:3px}
.notice{background:linear-gradient(90deg,#0f385f,#166aab);color:#fff}.notice .wrap{display:flex;align-items:center;justify-content:space-between;gap:22px;padding-block:18px}.notice p{margin:0}.notice strong{color:#fff}.notice a{color:#fff;text-decoration:underline;text-underline-offset:3px}.notice .tag{background:rgba(255,255,255,.14);border:1px solid rgba(255,255,255,.22);padding:5px 9px;border-radius:999px;font-size:.75rem;font-weight:800;text-transform:uppercase;letter-spacing:.08em;white-space:nowrap}
.section-head{display:flex;align-items:flex-end;justify-content:space-between;gap:36px;margin-bottom:36px}.section-head .subhead{max-width:680px}.card-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:18px}.card{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:26px;box-shadow:0 8px 25px rgba(16,36,61,.055)}.card h3{font-size:1.25rem;letter-spacing:-.025em;margin:14px 0 8px}.card p{color:var(--muted);margin:0}.card .link{display:inline-flex;margin-top:18px;font-weight:800;color:var(--blue)}.icon{width:44px;height:44px;border-radius:14px;display:grid;place-items:center;background:var(--sky);color:var(--blue);font-weight:900;font-size:1.04rem}.icon.gold{background:#fff4d3;color:#936a09}.icon.mint{background:var(--mint);color:var(--green)}.step-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:18px;counter-reset:steps}.step{position:relative;padding:28px;border-top:4px solid #dcecf8}.step:before{counter-increment:steps;content:"0" counter(steps);font-weight:900;color:var(--blue);font-size:.85rem;letter-spacing:.1em}.step h3{margin:12px 0 8px;font-size:1.2rem}.step p{margin:0;color:var(--muted)}
.split{display:grid;grid-template-columns:1fr 1fr;gap:26px;align-items:stretch}.panel{border-radius:30px;padding:34px;background:#fff;border:1px solid var(--line);box-shadow:0 10px 30px rgba(16,36,61,.05)}.panel.dark{background:linear-gradient(150deg,var(--ink),#164c78);color:#fff;border:0}.panel.dark p,.panel.dark .muted{color:#d4e4f2}.panel h2{font-size:clamp(1.7rem,3vw,2.5rem);line-height:1.08;letter-spacing:-.035em;margin:0 0 14px}.stat-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:12px;margin-top:24px}.stat{padding:17px;border-radius:16px;background:#f8fbfe;border:1px solid var(--line)}.stat strong{display:block;font-size:1.25rem;letter-spacing:-.025em}.stat span{display:block;color:var(--muted);font-size:.78rem;margin-top:4px}.dark .stat{background:rgba(255,255,255,.08);border-color:rgba(255,255,255,.12)}.dark .stat span{color:#c9dbea}.checklist{display:grid;gap:10px;margin:22px 0 0;padding:0;list-style:none}.checklist li{position:relative;padding-left:27px;color:var(--ink-2)}.checklist li:before{content:"✓";position:absolute;left:0;top:0;color:var(--green);font-weight:900}.dark .checklist li{color:#edf6ff}.dark .checklist li:before{color:#7dd8bb}
.resource-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:14px}.resource{background:#fff;border:1px solid var(--line);border-radius:18px;padding:20px;min-height:180px;display:flex;flex-direction:column}.resource small{font-size:.72rem;text-transform:uppercase;letter-spacing:.12em;font-weight:850;color:var(--blue)}.resource h3{font-size:1.05rem;margin:10px 0 7px}.resource p{font-size:.89rem;color:var(--muted);margin:0 0 16px}.resource a{font-weight:800;margin-top:auto}.resource.official{border-top:3px solid var(--blue)}
.cta-band{padding:70px 0;background:linear-gradient(135deg,#0e3152,#1268a9);color:#fff}.cta-grid{display:flex;align-items:center;justify-content:space-between;gap:36px}.cta-grid h2{font-size:clamp(2rem,4vw,3.4rem);line-height:1.03;letter-spacing:-.04em;margin:0;max-width:730px}.cta-grid p{color:#d9e9f6;max-width:620px;margin:15px 0 0}.cta-band .btn-secondary{border-color:rgba(255,255,255,.4);background:rgba(255,255,255,.1);color:#fff}.cta-band .btn-secondary:hover{background:rgba(255,255,255,.18)}
.site-footer{background:#0b1c2e;color:#dbe7f1;padding:48px 0 26px}.footer-grid{display:grid;grid-template-columns:1.4fr .8fr .8fr;gap:36px}.site-footer .brand{color:#fff}.site-footer p{color:#9eb2c4;max-width:480px}.footer-links{display:grid;gap:9px}.footer-links strong{color:#fff;font-size:.86rem;text-transform:uppercase;letter-spacing:.1em;margin-bottom:4px}.footer-links a{color:#dbe7f1;font-size:.93rem}.footer-bottom{border-top:1px solid rgba(255,255,255,.12);margin-top:34px;padding-top:20px;display:flex;justify-content:space-between;gap:20px;font-size:.82rem;color:#8ea4b7}
/* Tax 101 */
.page-hero{background:linear-gradient(180deg,#fff,#eef8ff);border-bottom:1px solid var(--line);padding:78px 0 58px}.page-hero .display{font-size:clamp(2.8rem,6vw,4.8rem)}.page-hero p{font-size:1.18rem;color:var(--muted);max-width:760px;margin:22px 0 0}.reviewed{display:inline-flex;align-items:center;gap:8px;background:#fff;border:1px solid var(--line);border-radius:999px;padding:7px 11px;font-size:.79rem;color:var(--muted);margin-top:24px}.reviewed:before{content:"";width:8px;height:8px;border-radius:50%;background:#2aa678;box-shadow:0 0 0 4px rgba(42,166,120,.1)}
.year-switch{display:inline-flex;gap:5px;padding:5px;background:#e7f0f7;border-radius:14px;margin-top:28px}.year-switch button{border:0;background:transparent;border-radius:10px;padding:10px 14px;font-weight:800;color:var(--muted)}.year-switch button.active{background:#fff;color:var(--ink);box-shadow:0 4px 12px rgba(16,36,61,.08)}.year-panel[hidden]{display:none!important}.update-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:16px}.update-card{background:#fff;border:1px solid var(--line);border-radius:20px;padding:22px}.update-card .date{font-size:.73rem;text-transform:uppercase;letter-spacing:.11em;font-weight:850;color:var(--blue)}.update-card h3{font-size:1.15rem;margin:7px 0}.update-card p{margin:0;color:var(--muted);font-size:.94rem}.update-card a{display:inline-block;margin-top:11px;font-weight:800;font-size:.9rem}
.lesson-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:16px}.lesson{background:#fff;border:1px solid var(--line);border-radius:20px;padding:0;overflow:hidden}.lesson summary{list-style:none;cursor:pointer;padding:22px 54px 22px 22px;font-weight:850;position:relative}.lesson summary::-webkit-details-marker{display:none}.lesson summary:after{content:"+";position:absolute;right:20px;top:16px;width:34px;height:34px;border-radius:10px;background:var(--sky);display:grid;place-items:center;color:var(--blue);font-size:1.3rem}.lesson[open] summary:after{content:"–"}.lesson-body{border-top:1px solid var(--line);padding:20px 22px 24px;color:var(--muted)}.lesson-body h4{color:var(--ink);margin:20px 0 7px}.lesson-body h4:first-child{margin-top:0}.lesson-body ul{padding-left:20px;margin:8px 0}.lesson-body .example{background:var(--sky-2);border-left:3px solid var(--blue-2);padding:12px 14px;border-radius:0 12px 12px 0;margin-top:14px;color:var(--ink-2)}
.compare{display:grid;grid-template-columns:1fr 1fr;gap:18px}.compare-card{padding:26px;border-radius:22px;border:1px solid var(--line);background:#fff}.compare-card h3{margin:0 0 8px}.compare-card ul{padding-left:20px;color:var(--muted)}.compare-card.deduction{border-top:5px solid var(--blue)}.compare-card.credit{border-top:5px solid var(--gold)}
.estimator{display:grid;grid-template-columns:.9fr 1.1fr;gap:24px}.form-card,.result-card{background:#fff;border:1px solid var(--line);border-radius:24px;padding:26px}.field{display:grid;gap:7px;margin-bottom:16px}.field label{font-size:.86rem;font-weight:800;color:var(--ink-2)}.field input,.field select,.field textarea{width:100%;border:1px solid #cddae6;background:#fff;border-radius:12px;padding:12px 13px;color:var(--ink);outline:none}.field input:focus,.field select:focus,.field textarea:focus{border-color:var(--blue-2);box-shadow:0 0 0 4px rgba(27,120,197,.1)}.result-card{background:linear-gradient(145deg,#103a61,#1268a9);color:#fff}.result-card .big-number{font-size:clamp(2.2rem,5vw,3.5rem);line-height:1;font-weight:900;letter-spacing:-.05em;margin:12px 0 4px}.result-card p{color:#d7e7f4}.result-list{display:grid;gap:11px;margin-top:22px}.result-row{display:flex;justify-content:space-between;gap:16px;padding:11px 0;border-top:1px solid rgba(255,255,255,.15)}.result-row span{color:#c9ddea}.result-row strong{text-align:right}.privacy-chip{display:inline-flex;gap:7px;align-items:center;color:#dff7ef;background:rgba(65,197,149,.12);border:1px solid rgba(125,216,187,.25);border-radius:999px;padding:6px 9px;font-size:.75rem;font-weight:800}
.deadline-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:12px}.deadline{background:#fff;border:1px solid var(--line);border-radius:18px;padding:20px}.deadline .month{font-size:.76rem;font-weight:900;color:var(--blue);text-transform:uppercase;letter-spacing:.1em}.deadline strong{display:block;font-size:1.2rem;margin-top:5px}.deadline p{font-size:.85rem;color:var(--muted);margin:5px 0 0}.deadline.upcoming{border-color:#d6b453;box-shadow:inset 0 0 0 1px #f3d778;background:#fffdf6}
.current-deadline{display:grid;grid-template-columns:auto 1fr auto;gap:14px;align-items:center;margin:-8px 0 28px;padding:15px 18px;border:1px solid #d9e8f3;border-left:4px solid var(--blue);border-radius:16px;background:#f7fbfe}.current-deadline strong{white-space:nowrap}.current-deadline span{color:var(--muted);font-size:.9rem}.current-deadline a{font-weight:800;white-space:nowrap}
.table-wrap{overflow-x:auto;border:1px solid var(--line);border-radius:18px;background:#fff}.tax-table{width:100%;border-collapse:collapse;min-width:650px}.tax-table th,.tax-table td{padding:13px 16px;border-bottom:1px solid var(--line);text-align:left}.tax-table th{background:#f5f9fc;color:var(--ink-2);font-size:.82rem;text-transform:uppercase;letter-spacing:.06em}.tax-table tr:last-child td{border-bottom:0}.tax-table td:first-child{font-weight:850;color:var(--blue)}
/* Resources */
.resource-section{padding:32px 0 72px}.resource-group{margin-top:38px}.resource-group h2{font-size:1.7rem;letter-spacing:-.03em}.links-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:14px}.link-card{background:#fff;border:1px solid var(--line);border-radius:18px;padding:20px;display:flex;flex-direction:column;min-height:170px}.link-card .source{font-size:.72rem;font-weight:900;letter-spacing:.1em;text-transform:uppercase;color:var(--green)}.link-card h3{font-size:1.05rem;margin:8px 0 6px}.link-card p{font-size:.88rem;color:var(--muted);margin:0 0 14px}.link-card a{font-weight:850;margin-top:auto}
/* Contact/legal */
.contact-layout{display:grid;grid-template-columns:.78fr 1.22fr;gap:26px}.contact-info{background:linear-gradient(145deg,#113957,#1264a1);color:#fff;border-radius:28px;padding:30px}.contact-info h2{margin:0 0 12px;font-size:2rem;line-height:1.05}.contact-info p{color:#d7e8f4}.contact-info a{color:#fff;font-weight:800}.contact-form{background:#fff;border:1px solid var(--line);border-radius:28px;padding:30px}.form-grid{display:grid;grid-template-columns:1fr 1fr;gap:14px}.field.full{grid-column:1/-1}.form-status{display:none;margin-top:14px;padding:12px 14px;border-radius:12px;font-weight:700}.form-status.success{display:block;background:#e8f8f1;color:#17674f}.form-status.error{display:block;background:#fff0f0;color:#8b3030}.hp{position:absolute!important;left:-9999px!important;opacity:0!important;pointer-events:none!important}.legal{background:#fff;border:1px solid var(--line);border-radius:24px;padding:32px}.legal h2{margin-top:34px}.legal h2:first-of-type{margin-top:22px}.legal li{margin-bottom:8px}
@media (max-width:980px){.nav-links{position:absolute;top:74px;left:16px;right:16px;display:none;flex-direction:column;align-items:stretch;padding:18px;background:#fff;border:1px solid var(--line);border-radius:16px;box-shadow:var(--shadow)}.nav-links.open{display:flex}.nav-toggle{display:block}.nav .desktop-cta{display:none}.hero-grid{grid-template-columns:1fr;gap:38px}.portrait-card{min-height:500px;max-width:560px;width:100%;margin-inline:auto}.trust-row{grid-template-columns:repeat(2,1fr)}.trust-item:nth-child(2){border-right:0}.trust-item:nth-child(-n+2){border-bottom:1px solid var(--line)}.card-grid,.step-grid{grid-template-columns:1fr}.resource-grid{grid-template-columns:repeat(2,1fr)}.split,.estimator,.contact-layout{grid-template-columns:1fr}.links-grid{grid-template-columns:repeat(2,1fr)}.deadline-grid{grid-template-columns:repeat(2,1fr)}}
@media (max-width:680px){.current-deadline{grid-template-columns:1fr}.current-deadline strong,.current-deadline a{white-space:normal}.wrap,.narrow{width:min(100% - 22px,var(--max))}.section{padding:62px 0}.section-sm{padding:44px 0}.hero-grid{padding:58px 0 44px}.display{font-size:clamp(2.65rem,14vw,4rem)}.headline{font-size:2.25rem}.portrait-card{min-height:430px;border-radius:26px}.portrait-card img{padding:20px 10px 0}.notice .wrap{align-items:flex-start;flex-direction:column;gap:8px}.section-head{display:block}.section-head .button-row{margin-top:18px}.resource-grid,.update-grid,.lesson-grid,.compare,.links-grid,.deadline-grid{grid-template-columns:1fr}.stat-grid{grid-template-columns:1fr}.cta-grid{display:block}.cta-grid .button-row{margin-top:24px}.footer-grid{grid-template-columns:1fr}.footer-bottom{flex-direction:column}.form-grid{grid-template-columns:1fr}.field.full{grid-column:auto}.card,.panel,.form-card,.result-card,.contact-info,.contact-form,.legal{padding:22px}.page-hero{padding:56px 0 45px}.trust-item{padding:18px 9px}.trust-item strong{font-size:.86rem}.trust-item span{font-size:.76rem}}
@media print{.site-header,.notice,.button-row,.cta-band,.site-footer,.nav-toggle{display:none!important}body{background:#fff;color:#000}.section,.section-sm{padding:20px 0}.card,.panel,.lesson,.form-card,.result-card,.resource,.update-card,.deadline,.legal{box-shadow:none!important;border:1px solid #bbb!important}.result-card{background:#fff!important;color:#000!important}.result-card p,.result-card .result-row span{color:#444!important}}