.tax-surface{--tx-ink:#293d45;--tx-muted:#66757a;--tx-copper:#ad592b;--tx-light:#f4ece3;--tx-line:#dfe1dc;--tx-paper:#f8f8f5;background:var(--tx-paper);color:var(--tx-ink);font-family:Manrope,Arial,sans-serif;line-height:1.7}
.tax-surface *{box-sizing:border-box}
.tax-surface button,.tax-surface input{font:inherit}
.tax-surface button,.tax-surface a,.tax-surface input{touch-action:manipulation}
.tax-surface button:focus-visible,.tax-surface a:focus-visible,.tax-surface input:focus-visible{outline:3px solid #ad592b;outline-offset:5px}
.tax-surface a{color:inherit;text-decoration:none}
.tax-surface p{margin:0 0 20px}
.tax-surface h1,.tax-surface h2,.tax-surface h3{color:var(--tx-ink);font-weight:800;letter-spacing:-1.5px;line-height:1.17;margin:0}
.tax-surface h1 span,.tax-surface h2 span{color:inherit}
.tax-surface h2{font-size:36px}
.tax-surface h3{font-size:20px;letter-spacing:-.6px}
.tax-surface .tx-wrap{max-width:1250px;margin:0 auto;padding:0 48px}
.tax-surface .tx-breadcrumb{display:flex;flex-wrap:wrap;gap:12px;font-size:11px;color:var(--tx-muted);padding:30px 0 0}
.tax-surface .tx-breadcrumb a:hover{color:var(--tx-copper)}
.tax-surface .tx-advice-notice{display:flex;gap:24px;align-items:center;margin-top:26px;padding:17px 20px;background:#efe4d8;border:1px solid #dfcbb6;border-left:3px solid #ad592b;border-radius:7px;color:#5b5146}
.tax-surface .tx-advice-notice strong{display:block;color:#67472f;font-size:12px;line-height:1.6;font-weight:800;margin-bottom:3px}
.tax-surface .tx-advice-notice p{font-size:11px;line-height:1.8;margin:0;color:#6b5e50}
.tax-surface .tx-advice-notice>a{flex:0 0 auto;white-space:nowrap;font-size:10px;font-weight:800;color:#975225;border-bottom:1px solid #c8a889;padding:5px 0}
.tax-surface .tx-hero{display:grid;grid-template-columns:minmax(0,1.2fr) minmax(0,.9fr);gap:86px;padding:40px 0 65px;align-items:start}
.tax-surface .tx-eyebrow{font-size:10px;letter-spacing:1.9px;font-weight:800;text-transform:uppercase;line-height:1.6;color:var(--tx-ink);margin:0 0 25px}
.tax-surface .tx-hero .tx-eyebrow{display:flex;align-items:center;gap:14px}
.tax-surface .tx-hero .tx-eyebrow>span{width:26px;height:2px;background:#d49261;flex-shrink:0}
.tax-surface h1{font-size:clamp(42px,4.8vw,66px);line-height:1.1;letter-spacing:-3px;overflow-wrap:normal}
.tax-surface h1 em{display:block;font-style:normal;color:var(--tx-copper);margin-top:5px}
.tax-surface .tx-lead{font-size:21px;font-weight:750;letter-spacing:-.5px;line-height:1.45;margin:28px 0 16px}
.tax-surface .tx-description{color:#596b72;font-size:14px;line-height:1.8;max-width:490px;margin:0}
.tax-surface .tx-meta{display:flex;align-items:center;gap:20px;margin-top:29px;font-size:10px;color:var(--tx-muted)}
.tax-surface .tx-meta>span{border-left:1px solid var(--tx-line);padding-left:18px;line-height:1.8}
.tax-surface .tx-meta time{font-weight:650}
.tax-surface .tx-edition{display:flex;align-items:center;justify-content:space-between;gap:20px;background:#fff;border:1px solid #d7dcd9;border-radius:6px;padding:11px 13px;color:var(--tx-ink);font-size:11px;font-weight:800;cursor:pointer}
.tax-surface .tx-edition:hover{border-color:var(--tx-copper)}
.tax-surface .tx-settlement{background:#f2e9df;border:1px solid #e5dacc;border-radius:20px;padding:30px 32px 0;position:relative;box-shadow:0 17px 38px -33px #60432c66;min-width:0}
.tax-surface .tx-receipt-top{display:flex;align-items:center;gap:10px;color:#8c7161;font-size:9px;letter-spacing:1.1px;line-height:1.5;font-weight:800}
.tax-surface .tx-receipt-top svg{width:29px;height:29px;flex-shrink:0;stroke:#a56d46}
.tax-surface .tx-receipt-year{margin-left:auto;font-size:10px;border:1px solid #d9cbbd;border-radius:20px;padding:3px 9px;letter-spacing:0}
.tax-surface .tx-settlement h2{font-size:30px;margin-top:25px;letter-spacing:-1.2px;max-width:360px}
.tax-surface .tx-ledger{margin:27px 0 21px;border-top:1px solid #d9cbbc}
.tax-surface .tx-ledger>div{display:flex;justify-content:space-between;align-items:center;gap:22px;padding:18px 0;border-bottom:1px solid #d9cbbc;font-size:12px;line-height:1.5}
.tax-surface .tx-ledger strong{font-size:24px;letter-spacing:-.8px;white-space:nowrap;line-height:1.4}
.tax-surface .tx-ledger>div:nth-child(2) strong{font-size:21px;color:#7d7266}
.tax-surface .tx-ledger .tx-ledger-total{border-bottom:0;padding-top:23px}
.tax-surface .tx-ledger-total strong{font-size:38px;color:var(--tx-copper);letter-spacing:-1.5px}
.tax-surface .tx-settlement>p{font-size:11px;line-height:1.8;color:#7b7269;margin-bottom:22px}
.tax-surface .tx-receipt-bottom{border-top:1px dashed #cbbdad;display:flex;justify-content:space-between;align-items:center;padding:14px 0;color:#8d7563;font-size:9px;letter-spacing:1px;text-transform:uppercase}
.tax-surface .tx-receipt-bottom>span:last-child{font-size:24px;line-height:1}
.tax-surface .tx-ledger>div{padding:13px 0}
.tax-surface .tx-ledger>.tx-ledger-cost strong{font-size:19px;color:#7d7266;letter-spacing:-.4px}
.tax-surface .tx-cash-caption{font-size:10px;font-weight:800;line-height:1.6;color:#995e35;margin:-8px 0 17px}
.tax-surface .tx-settlement>p.tx-cash-warning{font-size:10px;line-height:1.85;border-top:1px solid #d9cbbc;padding-top:14px;color:#6d6053}
.tax-surface .tx-education-detail{background:#efe4d8;border:1px solid #dfcbb6;border-radius:10px;padding:26px;margin:0 0 37px;scroll-margin-top:25px}
.tax-surface .tx-education-detail h2{font-size:25px;line-height:1.3;margin-bottom:15px;letter-spacing:-.8px}
.tax-surface .tx-education-detail p{font-size:12px;line-height:1.95;color:#6b6258}
@media(max-width:600px){.tax-surface .tx-advice-notice{display:block;margin-top:22px;padding:15px 16px}.tax-surface .tx-advice-notice strong{font-size:12px}.tax-surface .tx-advice-notice p{font-size:11px}.tax-surface .tx-advice-notice>a{display:inline-block;margin-top:8px}.tax-surface .tx-education-detail{padding:21px}.tax-surface .tx-education-detail h2{font-size:23px}.tax-surface .tx-education-detail p{font-size:11px}}
.tax-surface .tx-year-note{display:flex;align-items:center;gap:24px;padding:18px 0;border-top:1px solid var(--tx-line);border-bottom:1px solid var(--tx-line)}
.tax-surface .tx-year-badge{font-size:9px;font-weight:750;letter-spacing:1px;display:flex;gap:10px;align-items:center;white-space:nowrap;color:var(--tx-muted)}
.tax-surface .tx-year-badge b{color:var(--tx-copper);font-size:16px;letter-spacing:-.4px}
.tax-surface .tx-year-note p{font-size:12px;color:var(--tx-muted);margin:0;line-height:1.7}
.tax-surface .tx-year-note>a{font-size:11px;font-weight:800;display:flex;gap:18px;margin-left:auto;white-space:nowrap;color:var(--tx-copper)}
.tax-surface .tx-scope{display:flex;align-items:flex-start;gap:16px;padding:24px 0 30px;color:#78848a;font-size:11px;line-height:1.9}
.tax-surface .tx-scope>span{border:1px solid #b7c1c2;border-radius:50%;font-size:10px;line-height:16px;width:17px;text-align:center;flex-shrink:0;margin-top:2px}
.tax-surface .tx-scope p{margin:0}
.tax-surface .tx-scope strong{color:#56676d;font-weight:800}
.tax-surface .tx-layout{display:grid;grid-template-columns:245px minmax(0,1fr);gap:68px;padding-top:44px}
.tax-surface .tx-article,.tax-surface .tx-sidebar{min-width:0}
.tax-surface .tx-sidebar>div{position:sticky;top:26px}
.tax-surface .tx-sidebar .tx-eyebrow{font-size:9px;color:#7c898c;margin:0 0 25px}
.tax-surface .tx-toc{display:flex;flex-direction:column;border-left:1px solid #d9dfdc}
.tax-surface .tx-toc a{display:flex;gap:14px;align-items:baseline;padding:14px 12px 14px 16px;border-left:2px solid transparent;margin-left:-1px;font-size:12px;color:#728086;font-weight:650;line-height:1.5;transition:color .15s,background .15s}
.tax-surface .tx-toc a>span{font-size:10px;font-weight:750;opacity:.8}
.tax-surface .tx-toc a.tx-active{color:var(--tx-copper);background:linear-gradient(90deg,#efe4d966,transparent);border-left-color:var(--tx-copper)}
.tax-surface .tx-toc a:hover{color:var(--tx-copper)}
.tax-surface #print-guide{display:flex;align-items:center;gap:10px;margin-top:30px;border:0;border-top:1px solid var(--tx-line);background:none;color:#6c7c82;font-size:11px;padding:18px 0;cursor:pointer;width:100%;text-align:left}
.tax-surface #print-guide svg{width:17px;height:17px}
.tax-surface .tx-section{padding:0 0 56px;margin:0 0 55px;border-bottom:1px solid var(--tx-line);scroll-margin-top:28px}
.tax-surface .tx-section-label{display:flex;align-items:center;gap:12px;font-size:9px;letter-spacing:1.5px;font-weight:750;line-height:1.6;margin:0 0 22px}
.tax-surface .tx-section-label b{font-size:15px;color:var(--tx-copper);letter-spacing:-.4px}
.tax-surface .tx-section h2{margin-bottom:24px;max-width:760px}
.tax-surface .tx-section p{font-size:14px;line-height:1.9;color:#607078;margin-bottom:20px}
.tax-surface .tx-section .tx-section-intro{font-size:15px;color:#495d65;line-height:1.85}
.tax-surface .tx-note{border-left:2px solid #cc8e61;background:#f0ede6;padding:20px 23px;margin:27px 0 19px}
.tax-surface .tx-note strong{font-size:13px;font-weight:800;line-height:1.7;display:block;margin-bottom:6px}
.tax-surface .tx-note p{font-size:12px;margin:0;line-height:1.9;color:#69777b}
.tax-surface .tx-source{font-size:10px;font-weight:650;color:#8b765f;display:inline-flex;gap:10px;line-height:1.8;margin-top:8px;border-bottom:1px solid transparent}
.tax-surface .tx-source:hover{border-color:#b9875a}
.tax-surface .tx-related{display:flex;align-items:center;justify-content:space-between;font-weight:750;font-size:12px;color:var(--tx-copper);padding:12px 0;line-height:1.6}
.tax-surface .tx-terms{margin:27px 0 0}
.tax-surface .tx-terms>div{display:grid;grid-template-columns:135px 1fr;gap:20px;padding:19px 0;border-top:1px solid var(--tx-line)}
.tax-surface .tx-terms dt{font-size:12px;font-weight:800}
.tax-surface .tx-terms dd{font-size:12px;margin:0;color:#69797f;line-height:1.9}
.tax-surface .tx-table-scroll{max-width:100%;overflow-x:auto;border:1px solid #dadfd9;border-radius:10px;margin:28px 0 25px;overscroll-behavior-x:contain}
.tax-surface table{border-collapse:collapse;width:100%;font-size:11px;line-height:1.8;text-align:left}
.tax-surface table th,.tax-surface table td{padding:17px 18px;vertical-align:top;border-bottom:1px solid #e0e3dc}
.tax-surface table thead th{background:#eceee7;color:#65756d;font-size:9px;letter-spacing:.5px;font-weight:800}
.tax-surface table tbody th{font-size:11px;font-weight:750;width:25%}
.tax-surface table td{color:#6b797b;width:37.5%}
.tax-surface table tr:last-child>*{border-bottom:0}
.tax-surface .tx-tax-pair{display:grid;grid-template-columns:1fr 1fr;border:1px solid #e0dfd6;border-radius:12px;overflow:hidden;margin:29px 0 26px}
.tax-surface .tx-tax-pair>div{padding:25px;background:#f1ece4}
.tax-surface .tx-tax-pair>div+div{border-left:1px solid #e0dfd6;background:#edf0e9}
.tax-surface .tx-mini-number{font-size:10px;color:#9a8774;display:block;margin-bottom:22px}
.tax-surface .tx-tax-pair h3{font-size:20px;margin-bottom:14px}
.tax-surface .tx-tax-pair p{font-size:12px;line-height:1.85;margin:0}
.tax-surface .tx-calendar{margin:28px 0 25px;border:1px solid #dfdcd3;border-radius:14px;padding:26px;background:#f1eee7}
.tax-surface .tx-calendar .tx-eyebrow{font-size:9px;color:#a17e5d;margin-bottom:12px}
.tax-surface .tx-calendar-heading h3{font-size:21px;margin-bottom:11px}
.tax-surface .tx-calendar-heading p{font-size:11px;line-height:1.8;margin-bottom:22px}
.tax-surface .tx-dates{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:10px;margin-bottom:21px}
.tax-surface .tx-date{padding:16px 12px;background:#fbfbf7;border:1px solid #e0dfd5;border-radius:8px;display:flex;flex-direction:column}
.tax-surface .tx-date>span{font-size:9px;font-weight:650;color:#788078;line-height:1.6}
.tax-surface .tx-date strong{font-size:42px;letter-spacing:-2px;line-height:1.2;margin:16px 0 2px;font-weight:800}
.tax-surface .tx-date b{font-size:11px;letter-spacing:1.4px}
.tax-surface .tx-date small{font-size:10px;color:#8c9185;margin-top:3px}
.tax-surface .tx-date-next{background:#e7cfba;border-color:#d8b998}
.tax-surface .tx-date-next strong{color:#9e4f25}
.tax-surface .tx-section p.tx-fine,.tax-surface .tx-fine{font-size:10px;color:#7b8586;line-height:1.9;margin-bottom:8px}
.tax-surface .tx-checklist{border:1px solid #dce1d8;border-radius:12px;overflow:hidden;margin:28px 0 12px;padding:0;min-width:0}
.tax-surface .tx-checklist label{display:flex;gap:15px;align-items:flex-start;padding:20px;border-bottom:1px solid #e2e5dc;cursor:pointer;background:#fbfbf7;transition:background .15s}
.tax-surface .tx-checklist label:last-child{border-bottom:0}
.tax-surface .tx-checklist label:hover{background:#f2f3eb}
.tax-surface .tx-checklist input{width:18px;height:18px;flex:0 0 18px;margin:4px 0 0;accent-color:#ad592b;cursor:pointer}
.tax-surface .tx-checklist strong{display:block;font-size:13px;line-height:1.65;margin-bottom:4px}
.tax-surface .tx-checklist label>span>span{display:block;font-size:12px;color:#73817f;line-height:1.9}
.tax-surface .tx-checklist label.tx-done{background:#edf0e8}
.tax-surface .tx-check-progress{display:flex;align-items:center;justify-content:space-between;gap:20px;font-size:10px;color:#7d8983;margin-bottom:16px}
.tax-surface .tx-check-progress b{color:#a5582c}
.tax-surface #reset-checklist{background:none;border:0;border-bottom:1px solid #c3c8bf;padding:5px 0;font-size:10px;color:#758277;cursor:pointer}
.tax-surface .tx-form-title{margin:35px 0 20px}
.tax-surface .tx-form-map{margin:0 0 25px;border-top:1px solid #dfe2da}
.tax-surface .tx-form-map>div{display:grid;grid-template-columns:140px 1fr;gap:20px;border-bottom:1px solid #dfe2da;padding:16px 0}
.tax-surface .tx-form-map dt{font-size:12px;font-weight:800}
.tax-surface .tx-form-map dd{font-size:12px;line-height:1.8;color:#71807e;margin:0}
.tax-surface .tx-sources{padding-bottom:32px}
.tax-surface .tx-sources .tx-eyebrow{font-size:9px;color:#b07d51;margin-bottom:18px}
.tax-surface .tx-sources h2{font-size:28px;line-height:1.3;margin-bottom:20px}
.tax-surface .tx-sources>p:not(.tx-eyebrow){font-size:11px;line-height:1.95;color:#75817d}
.tax-surface .tx-sources ol{list-style:none;counter-reset:sources;margin:24px 0 0;padding:0}
.tax-surface .tx-sources li{counter-increment:sources;display:flex;gap:16px;align-items:baseline;border-top:1px solid #e0e3db;padding:10px 0}
.tax-surface .tx-sources li:before{content:counter(sources,decimal-leading-zero);color:#a8aea2;font-size:9px}
.tax-surface .tx-sources a{font-size:11px;display:flex;justify-content:space-between;align-items:baseline;gap:15px;flex:1;margin:0;line-height:1.8}
.tax-surface .tx-closing{text-align:center;max-width:690px;margin:25px auto 0;padding:35px 0 70px}
.tax-surface .tx-closing-line{width:32px;height:2px;background:#c88f5e;margin:0 auto 26px}
.tax-surface .tx-closing .tx-eyebrow{font-size:9px;color:#9c866c;margin-bottom:18px}
.tax-surface .tx-closing h2{font-size:35px;line-height:1.25;margin-bottom:20px}
.tax-surface .tx-closing>p:not(.tx-eyebrow){font-size:12px;color:#7a8580;max-width:480px;margin:0 auto 20px;line-height:1.9}
.tax-surface .tx-closing>a{display:inline-flex;gap:30px;font-size:12px;font-weight:800;color:var(--tx-copper);border-bottom:1px solid #d3bda8;padding:8px 0}
.tax-surface .tx-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}
.tax-surface dialog{color:var(--tx-ink);border:1px solid #e1dfd4;border-radius:18px;background:#fafaf5;padding:42px;max-width:520px;width:calc(100% - 40px);max-height:calc(100dvh - 40px);box-shadow:0 25px 100px #162b3a26;font-family:Manrope,Arial,sans-serif}
.tax-surface dialog::backdrop{background:#23353b55;backdrop-filter:blur(3px)}
.tax-surface dialog .tx-eyebrow{font-size:9px;color:#9b7c60;margin:0 0 22px}
.tax-surface dialog h2{font-size:30px;margin-bottom:22px}
.tax-surface dialog>p:not(.tx-eyebrow){font-size:12px;line-height:1.9;color:#75817c}
.tax-surface #close-editions{position:absolute;right:15px;top:11px;border:0;background:transparent;font-size:27px;color:#7d877e;cursor:pointer;padding:2px 8px}
.tax-surface .tx-edition-choice{display:flex;justify-content:space-between;gap:20px;background:#efe1d3;border:1px solid #dcc2aa;border-radius:9px;padding:20px;margin:25px 0;font-size:14px;color:#9d552c;font-weight:800}
@media(min-width:1500px){.tax-surface .tx-wrap{max-width:1320px}.tax-surface .tx-hero{gap:110px}.tax-surface h1{font-size:70px}}
@media(max-width:1050px){.tax-surface .tx-wrap{padding:0 32px}.tax-surface .tx-hero{gap:42px;grid-template-columns:1.1fr 1fr;padding-top:58px}.tax-surface h1{font-size:53px;letter-spacing:-2.8px}.tax-surface .tx-settlement{padding:25px 24px 0}.tax-surface .tx-settlement h2{font-size:27px}.tax-surface .tx-layout{grid-template-columns:205px minmax(0,1fr);gap:35px}.tax-surface .tx-toc a{font-size:11px}.tax-surface .tx-section h2{font-size:31px}.tax-surface .tx-year-note{gap:18px}.tax-surface .tx-year-note p{font-size:11px}.tax-surface .tx-date{padding:14px 10px}.tax-surface .tx-calendar{padding:22px}.tax-surface .tx-tax-pair>div{padding:22px}.tax-surface .tx-form-map>div{grid-template-columns:115px 1fr}}
@media(max-width:780px){.tax-surface .tx-hero{grid-template-columns:1fr 1fr;gap:30px}.tax-surface h1{font-size:45px;letter-spacing:-2px}.tax-surface .tx-lead{font-size:18px}.tax-surface .tx-settlement{padding:24px 20px 0}.tax-surface .tx-settlement h2{font-size:25px}.tax-surface .tx-ledger strong{font-size:22px}.tax-surface .tx-ledger-total strong{font-size:31px}.tax-surface .tx-ledger>div{gap:12px;font-size:10px}.tax-surface .tx-layout{grid-template-columns:1fr;padding-top:16px;gap:40px}.tax-surface .tx-sidebar>div{position:static}.tax-surface .tx-sidebar .tx-eyebrow{margin-bottom:14px}.tax-surface .tx-toc{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));border:1px solid #e0e2d9;border-radius:8px;overflow:hidden}.tax-surface .tx-toc a{padding:12px;border-left:0;border-bottom:2px solid transparent;margin:0;font-size:10px;gap:7px}.tax-surface .tx-toc a.tx-active{border-bottom-color:#ad592b}.tax-surface #print-guide{border:0;width:auto;margin-top:8px;padding:10px 0}.tax-surface .tx-year-note{flex-wrap:wrap;gap:8px 20px}.tax-surface .tx-year-note p{flex-basis:calc(100% - 190px)}.tax-surface .tx-year-note>a{margin-left:0}.tax-surface .tx-section{scroll-margin-top:20px}.tax-surface .tx-terms>div{grid-template-columns:140px 1fr}}
@media(max-width:600px){.tax-surface .tx-wrap{padding:0 22px}.tax-surface .tx-breadcrumb{font-size:9px;gap:8px;padding-top:24px}.tax-surface .tx-hero{grid-template-columns:1fr;gap:35px;padding:28px 0 35px}.tax-surface .tx-hero .tx-eyebrow{font-size:8px;gap:10px;letter-spacing:1.4px;margin-bottom:22px}.tax-surface h1{font-size:47px;line-height:1.09;letter-spacing:-2.6px}.tax-surface .tx-lead{font-size:20px;margin-top:23px}.tax-surface .tx-description{font-size:13px}.tax-surface .tx-meta{font-size:9px;gap:15px;margin-top:25px}.tax-surface .tx-meta>span{padding-left:14px}.tax-surface .tx-edition{font-size:10px;padding:10px 12px;gap:18px}.tax-surface .tx-settlement{padding:24px 25px 0;max-width:430px;width:100%;margin:0 auto;border-radius:16px}.tax-surface .tx-receipt-top{font-size:8px;letter-spacing:.7px}.tax-surface .tx-settlement h2{font-size:28px;margin-top:21px}.tax-surface .tx-ledger>div{font-size:11px;padding:17px 0}.tax-surface .tx-ledger strong{font-size:24px}.tax-surface .tx-ledger-total strong{font-size:37px}.tax-surface .tx-settlement>p{font-size:10px}.tax-surface .tx-year-note{align-items:flex-start;gap:10px}.tax-surface .tx-year-badge{font-size:8px}.tax-surface .tx-year-note p{flex-basis:100%;font-size:11px;order:2}.tax-surface .tx-year-note>a{margin-left:auto;font-size:10px;gap:13px}.tax-surface .tx-scope{font-size:10px;line-height:1.9;gap:11px;padding:23px 0}.tax-surface .tx-scope>span{margin-top:2px}.tax-surface .tx-layout{padding-top:20px;gap:32px}.tax-surface .tx-toc{grid-template-columns:repeat(2,minmax(0,1fr))}.tax-surface .tx-toc a{font-size:10px;line-height:1.6;padding:12px 10px}.tax-surface .tx-sidebar .tx-eyebrow{font-size:8px;letter-spacing:1.5px}.tax-surface .tx-section{padding-bottom:37px;margin-bottom:37px}.tax-surface .tx-section-label{font-size:8px;letter-spacing:1.1px;gap:10px;margin-bottom:19px}.tax-surface .tx-section-label b{font-size:13px}.tax-surface .tx-section h2{font-size:30px;line-height:1.22;letter-spacing:-1.3px;margin-bottom:21px}.tax-surface .tx-section p{font-size:13px;line-height:1.9}.tax-surface .tx-section .tx-section-intro{font-size:14px}.tax-surface .tx-terms>div{grid-template-columns:1fr;gap:6px;padding:17px 0}.tax-surface .tx-terms dt,.tax-surface .tx-terms dd{font-size:12px}.tax-surface .tx-note{padding:17px 18px;margin:23px 0 14px}.tax-surface .tx-note p{font-size:11px}.tax-surface .tx-note strong{font-size:12px}.tax-surface .tx-source{font-size:9px}.tax-surface .tx-table-scroll table{min-width:560px}.tax-surface table th,.tax-surface table td{padding:14px 15px}.tax-surface .tx-tax-pair{grid-template-columns:1fr}.tax-surface .tx-tax-pair>div{padding:23px}.tax-surface .tx-tax-pair>div+div{border-left:0;border-top:1px solid #e0dfd6}.tax-surface .tx-tax-pair h3{font-size:22px}.tax-surface .tx-tax-pair p{font-size:12px}.tax-surface .tx-mini-number{margin-bottom:14px}.tax-surface .tx-calendar{padding:21px 19px}.tax-surface .tx-calendar-heading h3{font-size:21px;line-height:1.3}.tax-surface .tx-dates{grid-template-columns:repeat(2,minmax(0,1fr));gap:10px}.tax-surface .tx-date{padding:16px}.tax-surface .tx-date strong{font-size:42px;margin-top:12px}.tax-surface .tx-calendar p.tx-fine{font-size:10px}.tax-surface .tx-checklist label{padding:17px 15px;gap:12px}.tax-surface .tx-checklist strong{font-size:12px}.tax-surface .tx-checklist label>span>span{font-size:11px}.tax-surface .tx-check-progress{font-size:9px;gap:10px}.tax-surface #reset-checklist{font-size:9px}.tax-surface .tx-section p.tx-fine{font-size:10px}.tax-surface .tx-form-map>div{grid-template-columns:110px minmax(0,1fr);gap:14px}.tax-surface .tx-form-map dt,.tax-surface .tx-form-map dd{font-size:11px}.tax-surface .tx-sources h2{font-size:27px;letter-spacing:-1px}.tax-surface .tx-sources>p:not(.tx-eyebrow){font-size:10px}.tax-surface .tx-sources a{font-size:10px}.tax-surface .tx-sources li{gap:12px}.tax-surface .tx-closing{padding:30px 0 50px}.tax-surface .tx-closing h2{font-size:29px;letter-spacing:-1.2px}.tax-surface .tx-closing>p:not(.tx-eyebrow){font-size:11px}.tax-surface dialog{padding:36px 26px}.tax-surface dialog h2{font-size:27px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}.tax-surface *{transition:none!important}}
@media print{#site-header,#site-footer,.skip{display:none!important}.tax-surface{background:white;color:#182f38}.tax-surface .tx-wrap{max-width:none;padding:0}.tax-surface .tx-breadcrumb,.tax-surface .tx-sidebar,.tax-surface .tx-meta button,.tax-surface .tx-year-note>a,.tax-surface dialog,.tax-surface .tx-closing,#reset-checklist{display:none!important}.tax-surface .tx-hero{padding:20px 0 30px;gap:30px}.tax-surface h1{font-size:38px}.tax-surface .tx-settlement{padding:20px;background:#f5f3ed}.tax-surface .tx-layout{display:block}.tax-surface .tx-section{margin-bottom:28px;padding-bottom:25px}.tax-surface .tx-section h2{font-size:25px;break-after:avoid}.tax-surface .tx-section p{font-size:11px}.tax-surface .tx-note,.tax-surface .tx-tax-pair,.tax-surface .tx-calendar,.tax-surface .tx-checklist label{break-inside:avoid}.tax-surface .tx-table-scroll{overflow:visible}.tax-surface .tx-table-scroll table{min-width:0}.tax-surface .tx-source{font-size:9px}.tax-surface .tx-sources{break-inside:avoid}.tax-surface .tx-sources>p:not(.tx-eyebrow){font-size:9px}.tax-surface .tx-scope{padding-bottom:10px}.tax-surface .tx-dates{grid-template-columns:repeat(4,minmax(0,1fr))}}