.irs-surface{--ink:#293d45;--body:#52636a;--muted:#64747b;--accent:#ad5b2d;--orange:#eb8c4b;--line:#dce3e4;--paper:#f7f8f6;--wash:#edf2f4;--warm:#f5eee6;--white:#fff;--radius:18px;scroll-behavior:smooth;scroll-padding-top:110px}
.irs-surface *{box-sizing:border-box}
.irs-surface{margin:0;background:var(--paper);color:var(--ink);font-family:MPManrope,Arial,sans-serif;font-size:15px;line-height:1.75;-webkit-font-smoothing:antialiased}
.irs-surface button,.irs-surface input{font:inherit}
.irs-surface button,.irs-surface a,.irs-surface input{touch-action:manipulation}
.irs-surface button{cursor:pointer}
.irs-surface a{color:var(--accent);text-decoration:none}
.irs-surface a:hover{text-decoration:underline;text-underline-offset:4px}
.irs-surface button:focus-visible,.irs-surface a:focus-visible,.irs-surface input:focus-visible{outline:3px solid #ad5b2d;outline-offset:5px}
.irs-surface button{color:inherit}
.irs-surface p{margin:0 0 20px}
.irs-surface h1,.irs-surface h2,.irs-surface h3{margin:0;font-weight:750;line-height:1.22;letter-spacing:-.035em}
.irs-surface button:disabled{cursor:default}
.irs-surface svg{display:block}
.irs-surface table{border-collapse:collapse;width:100%}
.irs-surface th{text-align:left}
.irs-surface .ig-wrap{max-width:1240px;margin:0 auto;padding:0 40px}
.irs-surface .ig-skip-link{position:fixed;top:-80px;left:20px;z-index:100;background:white;padding:10px 20px}
.irs-surface .ig-skip-link:focus{top:20px}
.irs-surface .ig-reading-progress{position:fixed;top:0;left:0;height:3px;width:100%;z-index:55}
.irs-surface .ig-reading-progress span{display:block;width:0;height:100%;background:var(--orange)}
.irs-surface .ig-site-header{height:100px;border-bottom:1px solid var(--line);background:rgba(247,248,246,.96)}
.irs-surface .ig-header-inner{height:100%;display:flex;align-items:center;gap:50px}
.irs-surface .ig-brand{display:inline-flex;align-items:center;gap:10px;color:var(--ink);white-space:nowrap;letter-spacing:-1.4px;font-size:27px;font-weight:800;line-height:1.2}
.irs-surface .ig-brand:hover{text-decoration:none}
.irs-surface .ig-brand svg{width:40px;height:31px;color:var(--orange)}
.irs-surface .ig-header-inner nav{display:flex;margin-left:auto;gap:30px}
.irs-surface .ig-header-inner nav a{font-size:13px;font-weight:650;color:var(--body)}
.irs-surface .ig-header-cta{border:1px solid #b7c3c8;border-radius:8px;padding:10px 15px;font-size:12px;font-weight:700;color:var(--ink)}
.irs-surface .ig-header-cta span{margin-left:10px}
.irs-surface .ig-breadcrumb{display:flex;align-items:center;gap:12px;font-size:11px;color:var(--muted);padding-top:27px}
.irs-surface .ig-breadcrumb a{color:var(--muted)}
.irs-surface .ig-hero-grid{display:grid;grid-template-columns:1fr 430px;gap:64px;padding:55px 0 57px;align-items:center}
.irs-surface .ig-eyebrow{font-size:9px;font-weight:800;letter-spacing:.13em;line-height:1.5}
.irs-surface .ig-tiny-line{display:inline-block;width:24px;height:2px;background:var(--orange);vertical-align:middle;margin-right:10px}
.irs-surface .ig-hero h1{font-size:66px;line-height:1.08;margin:19px 0 22px;letter-spacing:-.06em;font-weight:800}
.irs-surface .ig-hero h1 span{display:block;color:var(--accent)}
.irs-surface .ig-hero-lead{font-size:22px;line-height:1.5;font-weight:600;color:var(--ink);letter-spacing:-.025em;margin-bottom:14px}
.irs-surface .ig-hero-description{font-size:13px;max-width:390px;color:var(--body);margin-bottom:25px}
.irs-surface .ig-meta{display:flex;gap:14px;align-items:center;font-size:10px;color:var(--muted);flex-wrap:wrap}
.irs-surface .ig-edition-button{background:#fff;border:1px solid var(--line);border-radius:6px;padding:6px 10px;font-size:10px;font-weight:750;color:var(--ink)}
.irs-surface .ig-edition-button span{padding-left:17px}
.irs-surface .ig-meta-divider{width:1px;height:14px;background:#ced7d9}
.irs-surface .ig-year-card{background:var(--warm);border:1px solid #e5ddd2;border-radius:22px;padding:30px 30px 24px;position:relative;overflow:hidden}
.irs-surface .ig-card-top{display:flex;justify-content:space-between;align-items:center;color:#78614e}
.irs-surface .ig-small-icon{border:1px solid #c6b5a4;border-radius:50%;width:26px;height:26px;display:grid;place-items:center;font-size:14px}
.irs-surface .ig-year-card h2{font-size:36px;margin:26px 0 30px;letter-spacing:-.045em}
.irs-surface .ig-rate-pair{display:grid;grid-template-columns:1fr 1fr;gap:14px}
.irs-surface .ig-rate-pair p{font-size:8px;letter-spacing:.08em;color:#6f655b;font-weight:750;margin:0 0 4px}
.irs-surface .ig-rate-pair strong{display:block;font-size:54px;font-weight:650;letter-spacing:-.065em;line-height:1.2}
.irs-surface .ig-rate-pair strong span{font-size:31px;vertical-align:12px;letter-spacing:-.05em;margin-left:3px}
.irs-surface .ig-rate-pair small{display:block;font-size:10px;color:#71685e}
.irs-surface .ig-latest-rate strong{color:var(--accent)}
.irs-surface .ig-year-timeline{display:flex;gap:4px;margin-top:22px}
.irs-surface .ig-year-timeline span{width:50%;height:4px;border-radius:3px;background:#c9b7a4}
.irs-surface .ig-year-timeline span+span{background:var(--orange)}
.irs-surface .ig-card-caption{font-size:9px;line-height:1.6;color:#72685f;margin:16px 0 20px}
.irs-surface .ig-year-card>a{display:flex;justify-content:space-between;border-top:1px solid #decec0;padding-top:15px;font-weight:750;font-size:11px}
.irs-surface .ig-scope-note{display:flex;gap:14px;align-items:flex-start;border-top:1px solid var(--line);border-bottom:1px solid var(--line);padding:19px 0;color:var(--body)}
.irs-surface .ig-scope-note p{font-size:11px;line-height:1.8;margin:0}
.irs-surface .ig-scope-note strong{color:var(--ink);font-weight:750}
.irs-surface .ig-info-icon{flex-shrink:0;border:1px solid #aab7bd;width:18px;height:18px;line-height:17px;border-radius:50%;font-size:11px;text-align:center;margin-top:2px}
.irs-surface .ig-guide-layout{display:grid;grid-template-columns:270px minmax(0,1fr);gap:72px;padding-top:58px;padding-bottom:70px}
.irs-surface .ig-sticky-nav{position:sticky;top:40px}
.irs-surface .ig-guide-sidebar .ig-eyebrow{color:var(--muted);margin-bottom:20px}
.irs-surface .ig-toc{display:flex;flex-direction:column;border-left:1px solid var(--line)}
.irs-surface .ig-toc a{display:flex;gap:12px;padding:12px 0 12px 16px;font-size:11px;color:var(--body);line-height:1.5;border-left:2px solid transparent;margin-left:-1px;align-items:baseline}
.irs-surface .ig-toc a span{font-size:9px;color:var(--muted)}
.irs-surface .ig-toc a.ig-active{border-left-color:var(--accent);color:var(--accent);font-weight:750;background:linear-gradient(90deg,#f2e8dd55,transparent)}
.irs-surface .ig-toc a.ig-active span{color:var(--accent)}
.irs-surface .ig-sidebar-bottom{margin-top:30px;font-size:10px;color:var(--muted);display:flex;align-items:center;gap:6px;flex-wrap:wrap}
.irs-surface .ig-edition-dot{width:5px;height:5px;background:#7f978a;border-radius:50%}
.irs-surface .ig-sidebar-bottom button{display:flex;align-items:center;gap:6px;font-size:10px;border:0;background:none;margin-left:15px;padding:0;color:var(--body)}
.irs-surface .ig-sidebar-bottom svg{width:13px;height:13px;fill:none;stroke:currentColor;stroke-width:1.3}
.irs-surface .ig-guide-section{padding-bottom:44px;margin-bottom:44px;border-bottom:1px solid var(--line);scroll-margin-top:35px}
.irs-surface .ig-section-number{font-size:16px;color:var(--accent);font-weight:750;display:flex;align-items:center;gap:12px;margin-bottom:15px;line-height:1}
.irs-surface .ig-section-number span{font-size:8px;letter-spacing:.13em;font-weight:800;color:var(--muted)}
.irs-surface .ig-article h2{font-size:31px;line-height:1.25;letter-spacing:-.04em;margin-bottom:20px}
.irs-surface .ig-article p{font-size:12px;line-height:1.95;color:var(--body)}
.irs-surface .ig-record-table{border:1px solid var(--line);border-radius:12px;overflow:hidden;margin:23px 0;background:white}
.irs-surface .ig-record-table th,.irs-surface .ig-rate-table th{font-size:9px;letter-spacing:.025em;font-weight:750;padding:12px 18px;background:#edf1f2}
.irs-surface .ig-record-table td{font-size:11px;padding:11px 18px;border-top:1px solid #e6ebed;line-height:1.7;color:var(--body)}
.irs-surface .ig-record-table td:first-child{width:30%;font-weight:750;color:var(--ink)}
.irs-surface .ig-example-strip{padding:17px 18px;border:1px dashed #c5d1d4;border-radius:12px;display:flex;flex-wrap:wrap;gap:8px;align-items:center;margin:22px 0}
.irs-surface .ig-sample-tag{width:100%;font-size:7px;letter-spacing:.13em;font-weight:800;color:var(--muted);margin-bottom:4px}
.irs-surface .ig-example-strip strong{font-size:11px;font-weight:750}
.irs-surface .ig-example-strip p{font-size:10px;line-height:1.6;margin:4px 0 0}
.irs-surface .ig-business-badge{margin-left:auto;font-size:8px;color:#476755;background:#e6eee8;border-radius:20px;padding:4px 9px}
.irs-surface .ig-callout{background:#edf2f3;border-left:2px solid #b7c6cd;border-radius:0 8px 8px 0;padding:18px 20px;margin:22px 0}
.irs-surface .ig-callout strong{font-size:12px}
.irs-surface .ig-callout p{font-size:11px;line-height:1.9;margin:5px 0 0}
.irs-surface .ig-source-link{display:inline-block;font-size:9px;font-weight:650;line-height:1.7}
.irs-surface .ig-source-link span{margin-left:6px}
.irs-surface .ig-trip-cases{margin:25px 0;border-top:1px solid var(--line)}
.irs-surface .ig-trip-case{padding:20px 0;border-bottom:1px solid var(--line);display:grid;grid-template-columns:30px 1fr;gap:12px}
.irs-surface .ig-case-mark{border-radius:50%;width:27px;height:27px;background:#f0e3d6;color:var(--accent);display:grid;place-items:center;font-size:15px}
.irs-surface .ig-case-mark.ig-neutral{background:#e8edf0;color:#60747c}
.irs-surface .ig-trip-case h3{font-size:13px;letter-spacing:-.01em;margin:3px 0 8px}
.irs-surface .ig-trip-case p{font-size:11px;line-height:1.9;margin-bottom:8px}
.irs-surface .ig-case-tag{grid-column:2;justify-self:start;font-size:8px;line-height:1.6;background:#f1e5d9;color:#87502d;padding:3px 7px;border-radius:4px;font-weight:700;margin-top:-8px}
.irs-surface .ig-case-tag.ig-neutral{color:#5a6c75;background:#e9eef1}
.irs-surface .ig-method-grid{display:grid;grid-template-columns:1fr 1fr;gap:14px;margin:25px 0}
.irs-surface .ig-method-grid>div{padding:22px;background:white;border:1px solid var(--line);border-radius:13px}
.irs-surface .ig-method-label{font-size:8px;letter-spacing:.12em;color:var(--accent);font-weight:750}
.irs-surface .ig-method-grid h3{font-size:19px;letter-spacing:-.04em;margin:12px 0}
.irs-surface .ig-method-grid p{font-size:11px;line-height:1.9;margin-bottom:10px}
.irs-surface .ig-method-grid p:last-child{margin-bottom:0}
.irs-surface .ig-article p.ig-small-copy{font-size:10px;line-height:1.9}
.irs-surface .ig-rate-table{border:1px solid var(--line);border-radius:12px;overflow:hidden;background:#fff;margin:25px 0 12px}
.irs-surface .ig-rate-table td{border-top:1px solid var(--line);font-size:12px;padding:16px 18px}
.irs-surface .ig-rate-table td+td{text-align:right}
.irs-surface .ig-rate-table th+th{text-align:right}
.irs-surface .ig-rate-table strong{font-size:25px;letter-spacing:-.05em;line-height:1.2;color:var(--accent);font-weight:750}
.irs-surface .ig-rate-table td span{font-size:10px;margin-left:15px;color:var(--muted)}
.irs-surface .ig-calculator{background:var(--warm);border:1px solid #e2d8cc;padding:24px;border-radius:14px;margin:25px 0 20px}
.irs-surface .ig-calculator-heading{display:flex;justify-content:space-between;align-items:center;gap:20px}
.irs-surface .ig-calculator-heading .ig-eyebrow{font-size:8px;color:#846548}
.irs-surface .ig-calculator h3{font-size:18px;margin-top:8px;letter-spacing:-.03em}
.irs-surface .ig-text-button{border:0;background:none;color:var(--accent);padding:2px 0;font-size:10px;font-weight:750;white-space:nowrap;text-decoration:underline;text-underline-offset:4px}
.irs-surface .ig-calculator-inputs{display:grid;grid-template-columns:1fr 1fr;gap:14px;margin:25px 0 22px}
.irs-surface .ig-calculator-inputs label{font-size:10px;font-weight:700}
.irs-surface .ig-calculator-inputs label>span{display:block;font-size:9px;font-weight:450;color:#71685e}
.irs-surface .ig-input-shell{display:flex;align-items:center;border:1px solid #cbbcae;border-radius:7px;background:#fff;margin-top:7px;overflow:hidden}
.irs-surface .ig-input-shell input{width:100%;border:0;background:transparent;min-width:0;font-size:20px;font-weight:650;color:var(--ink);padding:10px 12px;line-height:1.5;-moz-appearance:textfield}
.irs-surface .ig-input-shell input::-webkit-inner-spin-button{appearance:none}
.irs-surface .ig-input-shell:focus-within{outline:2px solid var(--accent);outline-offset:2px}
.irs-surface .ig-input-shell input:focus{outline:0}
.irs-surface .ig-input-shell>span{font-size:10px;padding-right:12px;color:var(--muted)}
.irs-surface .ig-calculation-result{display:flex;align-items:center;justify-content:space-between;gap:10px;padding-top:20px;border-top:1px solid #d7c9bc}
.irs-surface .ig-calculation-result>div>span{display:block;font-size:10px;font-weight:650;max-width:160px;line-height:1.8}
.irs-surface .ig-calculation-result small{display:block;font-size:9px;color:#71685e;margin-top:7px}
.irs-surface .ig-calculation-result output{font-size:35px;font-weight:750;letter-spacing:-.05em;line-height:1.3;color:var(--accent)}
.irs-surface .ig-article p.ig-calculator-note{font-size:9px;line-height:1.85;color:#736a61;margin:17px 0 0}
.irs-surface .ig-article p.ig-calculator-error{font-size:10px;color:#a02622}
.irs-surface .ig-inline-source{margin-left:20px}
.irs-surface .ig-checklist{border:0;padding:0;margin:23px 0}
.irs-surface .ig-checklist label{display:flex;align-items:flex-start;gap:13px;padding:15px 0;border-bottom:1px solid var(--line);cursor:pointer}
.irs-surface .ig-checklist label:first-of-type{border-top:1px solid var(--line)}
.irs-surface .ig-checklist input{appearance:none;flex-shrink:0;width:17px;height:17px;border:1px solid #b4c0c4;border-radius:4px;background:#fff;margin:3px 0 0;display:grid;place-items:center}
.irs-surface .ig-checklist input:checked{background:var(--accent);border-color:var(--accent)}
.irs-surface .ig-checklist input:checked:after{content:'✓';color:#fff;font-size:11px;font-weight:800}
.irs-surface .ig-checklist label:has(input:checked)>span{color:#708078}
.irs-surface .ig-checklist span{font-size:11px;line-height:1.9;color:var(--body)}
.irs-surface .ig-checklist strong{font-weight:750;color:var(--ink)}
.irs-surface .ig-closing-note{display:flex;gap:18px;background:#e8eef0;border:1px solid #d5dfe2;border-radius:14px;padding:25px;margin:26px 0}
.irs-surface .ig-closing-symbol{width:35px;height:35px;flex-shrink:0;border-radius:10px;background:#d9e2e6;display:grid;place-items:center;color:#58727f;font-size:22px}
.irs-surface .ig-closing-note h3{font-size:19px;margin:3px 0 12px}
.irs-surface .ig-closing-note p{font-size:11px;margin-bottom:15px}
.irs-surface .ig-closing-note a{font-size:11px;font-weight:750}
.irs-surface .ig-closing-note a span{padding-left:12px}
.irs-surface .ig-sources{scroll-margin-top:30px}
.irs-surface .ig-sources .ig-eyebrow{color:var(--muted)}
.irs-surface .ig-sources h2{font-size:24px;margin-top:12px}
.irs-surface .ig-sources>p{font-size:10px;line-height:1.95}
.irs-surface .ig-source-list{display:flex;flex-direction:column;margin:20px 0}
.irs-surface .ig-source-list a{display:flex;gap:12px;border-top:1px solid var(--line);font-size:10px;padding:13px 0;align-items:baseline;color:var(--body)}
.irs-surface .ig-source-list a:last-child{border-bottom:1px solid var(--line)}
.irs-surface .ig-source-list span{font-size:8px;color:var(--accent)}
.irs-surface .ig-source-list b{margin-left:auto;color:var(--accent)}
.irs-surface .ig-article p.ig-disclaimer{font-size:9px;color:var(--muted);margin-bottom:35px}
.irs-surface .ig-edition-note{border:1px solid var(--line);border-radius:12px;padding:23px;display:flex;gap:30px;align-items:center;background:#fff}
.irs-surface .ig-edition-note .ig-eyebrow{font-size:7px;color:var(--muted)}
.irs-surface .ig-edition-note h3{font-size:18px;margin:10px 0}
.irs-surface .ig-edition-note p{font-size:10px;line-height:1.9;margin:0}
.irs-surface .ig-edition-note .ig-text-button{font-size:9px}
.irs-surface footer{background:var(--wash);padding:42px 0 24px;border-top:1px solid #dce4e7}
.irs-surface .ig-footer-top{display:flex;align-items:center;gap:25px;padding-bottom:40px}
.irs-surface .ig-footer-top .ig-brand{font-size:25px}
.irs-surface .ig-footer-top .ig-brand svg{width:35px}
.irs-surface .ig-footer-top p{font-size:11px;margin:0;color:var(--muted)}
.irs-surface .ig-footer-top>a:last-child{font-size:10px;margin-left:auto;color:var(--body)}
.irs-surface .ig-footer-links{display:grid;grid-template-columns:repeat(4,1fr);gap:32px;padding-bottom:40px}
.irs-surface .ig-footer-links>div{display:flex;flex-direction:column;gap:12px}
.irs-surface .ig-footer-links h3{font-size:11px;letter-spacing:-.015em;margin-bottom:5px}
.irs-surface .ig-footer-links a,.irs-surface .ig-footer-links>div>span,.irs-surface .ig-footer-button{font-size:10px;line-height:1.7;color:var(--body)}
.irs-surface .ig-footer-year{font-size:8px;background:#dce5e9;padding:2px 5px;border-radius:4px;margin-left:3px}
.irs-surface .ig-footer-button{padding:0;border:0;background:none;text-align:left;width:max-content}
.irs-surface .ig-footer-button:hover{text-decoration:underline}
.irs-surface .ig-footer-bottom{display:flex;justify-content:space-between;gap:20px;padding-top:20px;border-top:1px solid #cedbdf;font-size:9px;color:var(--muted)}
.irs-surface dialog{border:1px solid var(--line);border-radius:20px;background:var(--paper);width:min(490px,calc(100% - 32px));padding:30px;color:var(--ink);box-shadow:0 25px 100px #243d4530}
.irs-surface dialog::backdrop{background:#25384160;backdrop-filter:blur(3px)}
.irs-surface .ig-dialog-top{display:flex;align-items:center;justify-content:space-between;margin-bottom:22px}
.irs-surface .ig-dialog-close{width:30px;height:30px;display:grid;place-items:center;font-size:23px;border:1px solid var(--line);border-radius:50%;background:white;line-height:1}
.irs-surface .ig-dialog-top .ig-eyebrow{font-size:8px;color:var(--muted)}
.irs-surface dialog h2{font-size:31px;margin-bottom:18px}
.irs-surface dialog>p{font-size:12px;color:var(--body)}
.irs-surface .ig-edition-current{display:flex;align-items:center;gap:20px;padding:18px;background:white;border:1px solid #d3b99e;border-radius:10px;margin:25px 0;color:var(--ink)}
.irs-surface .ig-edition-current strong{font-size:26px;color:var(--accent);letter-spacing:-.05em}
.irs-surface .ig-edition-current span{font-size:11px;font-weight:750;line-height:1.7}
.irs-surface .ig-edition-current small{font-size:9px;font-weight:450;color:var(--muted)}
.irs-surface .ig-edition-current b{margin-left:auto;color:var(--accent)}
.irs-surface .ig-archive-empty h3{font-size:13px;margin-bottom:10px}
.irs-surface .ig-archive-empty p{font-size:11px;color:var(--body)}
.irs-surface dialog p.ig-dialog-footnote{font-size:9px;margin:25px 0 0;padding-top:17px;border-top:1px solid var(--line)}
.irs-surface .ig-sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}
.irs-surface [hidden]{display:none!important}
@media(min-width:1450px){.irs-surface .ig-wrap{max-width:1320px}
.irs-surface .ig-hero-grid{grid-template-columns:1fr 460px;gap:110px}
.irs-surface .ig-hero h1{font-size:74px}
.irs-surface .ig-guide-layout{grid-template-columns:280px minmax(0,1fr);gap:100px}
.irs-surface .ig-article p{font-size:13px}
.irs-surface .ig-record-table td{font-size:12px}
.irs-surface .ig-article h2{font-size:34px}
.irs-surface .ig-trip-case p,.irs-surface .ig-method-grid p,.irs-surface .ig-checklist span{font-size:12px}}
@media(max-width:1000px){.irs-surface .ig-wrap{padding:0 28px}
.irs-surface .ig-header-inner{gap:25px}
.irs-surface .ig-header-inner nav{gap:20px}
.irs-surface .ig-hero-grid{grid-template-columns:1fr 360px;gap:35px}
.irs-surface .ig-hero h1{font-size:52px}
.irs-surface .ig-hero-lead{font-size:19px}
.irs-surface .ig-year-card{padding:26px}
.irs-surface .ig-year-card h2{font-size:31px}
.irs-surface .ig-rate-pair strong{font-size:46px}
.irs-surface .ig-guide-layout{grid-template-columns:220px minmax(0,1fr);gap:38px;padding-top:45px;padding-bottom:50px}
.irs-surface .ig-article h2{font-size:27px}
.irs-surface .ig-toc a{font-size:10px;padding-left:12px;gap:8px}
.irs-surface .ig-method-grid{grid-template-columns:1fr}
.irs-surface .ig-calculation-result output{font-size:29px}
.irs-surface .ig-calculator{padding:20px}
.irs-surface .ig-sidebar-bottom button{margin-left:0;width:100%;margin-top:7px}
.irs-surface .ig-footer-top p{display:none}}
@media(max-width:760px){.irs-surface{scroll-padding-top:25px}
.irs-surface .ig-wrap{padding:0 22px}
.irs-surface .ig-site-header{height:77px}
.irs-surface .ig-brand{font-size:24px}
.irs-surface .ig-brand svg{width:34px}
.irs-surface .ig-header-inner nav{display:none}
.irs-surface .ig-header-cta{font-size:10px;padding:8px 10px;margin-left:auto}
.irs-surface .ig-header-cta span{margin-left:4px}
.irs-surface .ig-breadcrumb{padding-top:20px;font-size:9px;gap:9px}
.irs-surface .ig-hero-grid{grid-template-columns:1fr;gap:30px;padding:35px 0}
.irs-surface .ig-hero h1{font-size:52px;margin:17px 0}
.irs-surface .ig-hero-lead{font-size:21px;line-height:1.5}
.irs-surface .ig-hero-description{font-size:12px;max-width:330px}
.irs-surface .ig-meta{font-size:9px;gap:10px}
.irs-surface .ig-year-card{border-radius:17px;padding:23px}
.irs-surface .ig-card-top .ig-eyebrow{font-size:8px}
.irs-surface .ig-year-card h2{font-size:29px;margin:18px 0 22px}
.irs-surface .ig-rate-pair strong{font-size:49px}
.irs-surface .ig-card-caption{font-size:9px}
.irs-surface .ig-year-card>a{font-size:11px}
.irs-surface .ig-scope-note{gap:10px;padding:17px 0}
.irs-surface .ig-scope-note p{font-size:10px}
.irs-surface .ig-guide-layout{display:block;padding-top:30px;padding-bottom:40px}
.irs-surface .ig-guide-sidebar{margin-bottom:36px}
.irs-surface .ig-sticky-nav{position:static}
.irs-surface .ig-guide-sidebar .ig-eyebrow{font-size:8px;margin-bottom:12px}
.irs-surface .ig-toc{display:grid;grid-template-columns:1fr;gap:0}
.irs-surface .ig-toc a{font-size:11px;padding:8px 12px}
.irs-surface .ig-sidebar-bottom{margin-top:18px}
.irs-surface .ig-sidebar-bottom button{width:auto;margin:0 0 0 auto}
.irs-surface .ig-article h2{font-size:29px;line-height:1.25;max-width:490px}
.irs-surface .ig-article p{font-size:12px;line-height:1.95}
.irs-surface .ig-guide-section{margin-bottom:35px;padding-bottom:35px}
.irs-surface .ig-section-number{font-size:15px;margin-bottom:14px}
.irs-surface .ig-section-number span{font-size:7px}
.irs-surface .ig-record-table th,.irs-surface .ig-rate-table th{padding:11px 12px;font-size:8px}
.irs-surface .ig-record-table td{padding:11px 12px;font-size:10px}
.irs-surface .ig-record-table td:first-child{width:32%}
.irs-surface .ig-example-strip{padding:14px}
.irs-surface .ig-example-strip strong{font-size:10px}
.irs-surface .ig-example-strip p{font-size:9px}
.irs-surface .ig-business-badge{font-size:7px}
.irs-surface .ig-callout{padding:16px}
.irs-surface .ig-callout strong{font-size:11px}
.irs-surface .ig-callout p{font-size:10px}
.irs-surface .ig-trip-case{gap:10px}
.irs-surface .ig-trip-case p{font-size:11px}
.irs-surface .ig-method-grid{grid-template-columns:1fr;gap:12px}
.irs-surface .ig-method-grid>div{padding:20px}
.irs-surface .ig-method-grid p{font-size:11px}
.irs-surface .ig-rate-table td{padding:14px 12px;font-size:10px}
.irs-surface .ig-rate-table strong{font-size:24px}
.irs-surface .ig-rate-table td span{display:block;margin-left:0;font-size:9px}
.irs-surface .ig-calculator{padding:18px}
.irs-surface .ig-calculator-heading{gap:12px}
.irs-surface .ig-calculator h3{font-size:17px;max-width:200px}
.irs-surface .ig-calculator-heading .ig-text-button{font-size:8px;white-space:normal}
.irs-surface .ig-calculator-inputs{gap:10px;margin-top:20px}
.irs-surface .ig-calculator-inputs label{font-size:9px}
.irs-surface .ig-calculator-inputs label>span{font-size:8px}
.irs-surface .ig-input-shell input{font-size:19px;padding:10px}
.irs-surface .ig-calculation-result{align-items:flex-start;flex-direction:column;gap:10px}
.irs-surface .ig-calculation-result>div>span{max-width:none}
.irs-surface .ig-calculation-result output{font-size:36px}
.irs-surface .ig-calculation-result small{margin-top:2px}
.irs-surface .ig-article p.ig-calculator-note{font-size:8px}
.irs-surface .ig-inline-source{margin-left:0;display:block;margin-top:8px}
.irs-surface .ig-checklist span{font-size:11px}
.irs-surface .ig-closing-note{padding:20px;gap:13px}
.irs-surface .ig-closing-note h3{font-size:19px}
.irs-surface .ig-closing-note p{font-size:11px}
.irs-surface .ig-closing-symbol{width:28px;height:28px;font-size:19px}
.irs-surface .ig-sources h2{font-size:24px}
.irs-surface .ig-sources>p{font-size:10px}
.irs-surface .ig-source-list a{font-size:10px}
.irs-surface .ig-edition-note{padding:20px;display:block}
.irs-surface .ig-edition-note .ig-text-button{margin-top:16px}
.irs-surface .ig-footer-top{flex-wrap:wrap;gap:10px;padding-bottom:30px}
.irs-surface .ig-footer-top .ig-brand{font-size:23px}
.irs-surface .ig-footer-top>a:last-child{font-size:9px}
.irs-surface .ig-footer-links{grid-template-columns:1fr 1fr;gap:30px 15px;padding-bottom:30px}
.irs-surface .ig-footer-links h3{font-size:11px}
.irs-surface .ig-footer-links a,.irs-surface .ig-footer-links>div>span,.irs-surface .ig-footer-button{font-size:10px}
.irs-surface .ig-footer-bottom{font-size:8px;flex-direction:column;gap:7px}
.irs-surface dialog{padding:24px}
.irs-surface dialog h2{font-size:29px}}
.irs-surface .ig-header-inner nav a{font-size:14px}
.irs-surface .ig-header-cta{font-size:13px}
.irs-surface .ig-breadcrumb{font-size:12px}
.irs-surface .ig-eyebrow{font-size:10px}
.irs-surface .ig-hero-description{font-size:15px;max-width:410px}
.irs-surface .ig-meta,.irs-surface .ig-edition-button{font-size:11px}
.irs-surface .ig-scope-note p{font-size:13px}
.irs-surface .ig-toc a{font-size:13px}
.irs-surface .ig-toc a span{font-size:10px}
.irs-surface .ig-sidebar-bottom,.irs-surface .ig-sidebar-bottom button{font-size:11px}
.irs-surface .ig-section-number span{font-size:9px}
.irs-surface .ig-article p{font-size:15px;line-height:1.9}
.irs-surface .ig-record-table td{font-size:13px}
.irs-surface .ig-record-table th,.irs-surface .ig-rate-table th{font-size:11px}
.irs-surface .ig-example-strip strong{font-size:13px}
.irs-surface .ig-example-strip p{font-size:12px}
.irs-surface .ig-sample-tag{font-size:9px}
.irs-surface .ig-business-badge{font-size:10px}
.irs-surface .ig-callout strong{font-size:14px}
.irs-surface .ig-callout p{font-size:13px}
.irs-surface .ig-source-link{font-size:11px}
.irs-surface .ig-trip-case h3{font-size:16px}
.irs-surface .ig-trip-case p{font-size:14px}
.irs-surface .ig-case-tag{font-size:10px}
.irs-surface .ig-method-label{font-size:10px}
.irs-surface .ig-method-grid p{font-size:14px}
.irs-surface .ig-article p.ig-small-copy{font-size:12px}
.irs-surface .ig-rate-table td{font-size:14px}
.irs-surface .ig-rate-table td span{font-size:12px}
.irs-surface .ig-calculator-inputs label{font-size:12px}
.irs-surface .ig-calculator-inputs label>span{font-size:11px}
.irs-surface .ig-calculator-heading .ig-eyebrow{font-size:9px}
.irs-surface .ig-calculation-result>div>span{font-size:12px}
.irs-surface .ig-calculation-result small{font-size:11px}
.irs-surface .ig-article p.ig-calculator-note{font-size:11px}
.irs-surface .ig-text-button{font-size:12px}
.irs-surface .ig-checklist span{font-size:14px}
.irs-surface .ig-closing-note p{font-size:14px}
.irs-surface .ig-closing-note a{font-size:13px}
.irs-surface .ig-sources>p{font-size:12px}
.irs-surface .ig-source-list a{font-size:12px}
.irs-surface .ig-article p.ig-disclaimer{font-size:11px}
.irs-surface .ig-edition-note p{font-size:12px}
.irs-surface .ig-edition-note .ig-text-button{font-size:11px}
.irs-surface .ig-footer-top p,.irs-surface .ig-footer-top>a:last-child,.irs-surface .ig-footer-links h3{font-size:13px}
.irs-surface .ig-footer-links a,.irs-surface .ig-footer-links>div>span,.irs-surface .ig-footer-button{font-size:12px}
.irs-surface .ig-footer-bottom{font-size:11px}
.irs-surface .ig-footer-year{font-size:10px}
.irs-surface .ig-archive-empty p{font-size:12px}
.irs-surface .ig-dialog-footnote{font-size:10px}
@media(max-width:760px){.irs-surface .ig-header-cta{font-size:10px}
.irs-surface .ig-breadcrumb{font-size:10px}
.irs-surface .ig-hero-description{font-size:14px}
.irs-surface .ig-scope-note p{font-size:12px}
.irs-surface .ig-toc a{font-size:13px}
.irs-surface .ig-article p{font-size:14px}
.irs-surface .ig-record-table td{font-size:12px}
.irs-surface .ig-record-table th,.irs-surface .ig-rate-table th{font-size:10px}
.irs-surface .ig-example-strip strong{font-size:12px}
.irs-surface .ig-example-strip p{font-size:10px}
.irs-surface .ig-business-badge{font-size:9px}
.irs-surface .ig-callout strong{font-size:13px}
.irs-surface .ig-callout p{font-size:12px}
.irs-surface .ig-trip-case p,.irs-surface .ig-method-grid p{font-size:13px}
.irs-surface .ig-rate-table td{font-size:12px}
.irs-surface .ig-rate-table td span{font-size:11px}
.irs-surface .ig-calculator-inputs label{font-size:10px}
.irs-surface .ig-calculator-inputs label>span{font-size:9px}
.irs-surface .ig-calculation-result>div>span{font-size:11px}
.irs-surface .ig-calculator-heading .ig-text-button{font-size:10px}
.irs-surface .ig-article p.ig-calculator-note{font-size:10px}
.irs-surface .ig-checklist span,.irs-surface .ig-closing-note p{font-size:13px}
.irs-surface .ig-source-link,.irs-surface .ig-source-list a{font-size:11px}
.irs-surface .ig-footer-top>a:last-child{font-size:10px}
.irs-surface .ig-footer-links a,.irs-surface .ig-footer-links>div>span,.irs-surface .ig-footer-button{font-size:11px}
.irs-surface .ig-footer-links h3{font-size:12px}
.irs-surface .ig-footer-bottom{font-size:10px}}
.irs-surface .ig-language-picker{position:relative;flex-shrink:0;font-size:12px;line-height:1.5}
.irs-surface .ig-language-picker summary{list-style:none;display:flex;align-items:center;gap:10px;cursor:pointer;padding:10px 8px;border:1px solid transparent;border-radius:6px;font-weight:750;white-space:nowrap}
.irs-surface .ig-language-picker summary::-webkit-details-marker{display:none}
.irs-surface .ig-language-picker[open] summary{border-color:var(--line);background:#fff}
.irs-surface .ig-language-picker summary:focus-visible{outline:3px solid var(--accent);outline-offset:3px}
.irs-surface .ig-header-inner .ig-language-menu{position:absolute;z-index:60;right:0;top:100%;display:flex;flex-direction:column;gap:0;margin:7px 0 0;min-width:180px;background:white;border:1px solid var(--line);border-radius:10px;padding:7px;box-shadow:0 12px 35px #293d4515}
.irs-surface .ig-header-inner .ig-language-menu a{display:flex;justify-content:space-between;gap:20px;color:var(--body);font-size:13px;padding:9px 10px;border-radius:5px;line-height:1.5}
.irs-surface .ig-header-inner .ig-language-menu a:hover{background:var(--wash);text-decoration:none}
.irs-surface .ig-header-inner .ig-language-menu a[aria-current=page]{color:var(--accent);background:var(--warm);font-weight:750}
.irs-surface .ig-hero-copy,.irs-surface .ig-hero-grid>*{min-width:0}
.irs-surface .ig-hero h1{overflow-wrap:break-word}
.irs-surface .ig-calculation-result output{white-space:nowrap}
.irs-surface .ig-calculation-result small{max-width:100%;overflow-wrap:anywhere}
.irs-surface .ig-footer-links>div{min-width:0}
.irs-surface .ig-toc a{overflow-wrap:break-word}
.irs-surface .ig-meta>span:last-child{max-width:100%}
@media(min-width:761px) and (max-width:1100px){.irs-surface .ig-header-inner{gap:20px}
.irs-surface .ig-header-inner nav{gap:18px}
.irs-surface .ig-header-inner nav a{font-size:12px}
.irs-surface .ig-header-cta{font-size:11px}}
@media(max-width:760px){.irs-surface .ig-header-cta{display:none}
.irs-surface .ig-language-picker{margin-left:auto}
.irs-surface .ig-header-inner .ig-language-menu{display:flex}
.irs-surface .ig-hero h1{font-size:clamp(39px,11vw,52px)}
.irs-surface .ig-calculation-result output{font-size:clamp(27px,8vw,36px)}
.irs-surface .ig-language-picker summary{font-size:12px;padding:10px}
.irs-surface .ig-hero-grid{padding-top:31px}
.irs-surface .ig-sidebar-bottom{gap:8px}
.irs-surface .ig-sidebar-bottom button{margin-left:0}
.irs-surface .ig-rate-pair p{font-size:8px}
.irs-surface .ig-rate-table th+th{width:45%}
.irs-surface .ig-edition-note h3,.irs-surface .ig-method-grid h3{overflow-wrap:break-word}}
@media(prefers-reduced-motion:reduce){.irs-surface{scroll-behavior:auto}}
@media print{.irs-surface{font:11pt/1.5 Arial,sans-serif;background:white;color:black}
.irs-surface .ig-site-header,.irs-surface .ig-guide-sidebar,.irs-surface footer,.irs-surface .ig-reading-progress,.irs-surface .ig-edition-button,.irs-surface .ig-text-button,.irs-surface .ig-sidebar-bottom,.irs-surface .ig-skip-link,.irs-surface dialog{display:none!important}
.irs-surface .ig-wrap{max-width:none;padding:0}
.irs-surface .ig-hero-grid{display:block;padding:20px 0}
.irs-surface .ig-hero h1{font-size:32pt}
.irs-surface .ig-year-card{break-inside:avoid;margin-top:20px;padding:20px}
.irs-surface .ig-hero-lead{font-size:15pt}
.irs-surface .ig-hero-description,.irs-surface .ig-article p{font-size:10pt;line-height:1.6}
.irs-surface .ig-breadcrumb{display:none}
.irs-surface .ig-guide-layout{display:block}
.irs-surface .ig-guide-section{padding-bottom:20px;margin-bottom:20px}
.irs-surface .ig-article h2{font-size:20pt}
.irs-surface .ig-scope-note{margin:20px 0}
.irs-surface .ig-record-table,.irs-surface .ig-method-grid,.irs-surface .ig-rate-table,.irs-surface .ig-calculator,.irs-surface .ig-closing-note,.irs-surface .ig-trip-case{break-inside:avoid}
.irs-surface .ig-calculator-note,.irs-surface .ig-small-copy,.irs-surface .ig-source-link,.irs-surface .ig-checklist span{font-size:9pt!important}
.irs-surface .ig-edition-note{display:block}
.irs-surface .ig-sources{break-before:page}
.irs-surface .ig-source-list a{color:black}
.irs-surface .ig-source-list a:after{content:attr(href);display:block;font-size:7pt;overflow-wrap:anywhere;margin-left:8px}
.irs-surface .ig-source-list a{flex-wrap:wrap}
.irs-surface .ig-meta{font-size:8pt}
.irs-surface .ig-calculation-result output{font-size:24pt}
.irs-surface .ig-checklist input{appearance:auto}}
.irs-surface{display:block;background:var(--paper)}.irs-surface .ig-guide-section,.irs-surface #guide,.irs-surface #sources{scroll-margin-top:130px}.irs-surface #page-title{scroll-margin-top:140px}.irs-surface .ig-meta-divider{flex-shrink:0}@media(max-width:760px){.irs-surface .ig-meta-divider{display:none}}