/* TaxWriter design system. Paper white, navy ink, editor's red. */
@font-face{font-family:"Public Sans";font-style:normal;font-weight:400;font-display:swap;src:url(/assets/fonts/public-sans-latin-400-normal.woff2) format("woff2")}
@font-face{font-family:"Public Sans";font-style:italic;font-weight:400;font-display:swap;src:url(/assets/fonts/public-sans-latin-400-italic.woff2) format("woff2")}
@font-face{font-family:"Public Sans";font-style:normal;font-weight:600;font-display:swap;src:url(/assets/fonts/public-sans-latin-600-normal.woff2) format("woff2")}
@font-face{font-family:"Public Sans";font-style:normal;font-weight:700;font-display:swap;src:url(/assets/fonts/public-sans-latin-700-normal.woff2) format("woff2")}

@font-face{font-family:"Poppins";font-style:normal;font-weight:500;font-display:swap;src:url(/assets/fonts/poppins-latin-500-normal.woff2) format("woff2")}
@font-face{font-family:"Poppins";font-style:normal;font-weight:600;font-display:swap;src:url(/assets/fonts/poppins-latin-600-normal.woff2) format("woff2")}
@font-face{font-family:"Poppins";font-style:normal;font-weight:700;font-display:swap;src:url(/assets/fonts/poppins-latin-700-normal.woff2) format("woff2")}

:root{
  --ink:#1B2A5C; --ink-2:#4A5677; --ink-3:#7C86A2;
  --paper:#FFFFFF; --paper-2:#EEF2FA; --rule:#DCE2EF;
  --mark:#D7262E; --mark-soft:#FDE9EA; --mark-ink:#9E1B22;
  --link:#1F4E9E; --ok:#2F7D4F; --ok-soft:#E6F2EA;
  --shadow:0 6px 24px rgba(27,42,92,.08);
  --serif:"Poppins","Public Sans",system-ui,sans-serif;
  --sans:"Public Sans",system-ui,-apple-system,"Segoe UI",Helvetica,Arial,sans-serif;
  --mono:ui-monospace,"SF Mono",Menlo,Consolas,monospace;
  --max:1120px; --measure:68ch; --radius:10px;
}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-padding-top:92px}
body{margin:0;background:var(--paper);color:var(--ink);font-family:var(--sans);font-size:17px;line-height:1.6}
img,svg{max-width:100%}
img{height:auto}
a{color:var(--link);text-decoration-thickness:1px;text-underline-offset:3px}
a:hover{color:var(--ink)}
:focus-visible{outline:3px solid var(--mark);outline-offset:2px}
h1,h2,h3,h4{font-family:var(--serif);font-weight:600;line-height:1.2;margin:0 0 .5em;letter-spacing:-.01em;color:var(--ink)}
h1{font-size:clamp(1.9rem,4vw,2.8rem);font-weight:700}
h2{font-size:clamp(1.45rem,2.6vw,1.9rem);margin-top:1.8em}
h3{font-size:1.2rem;margin-top:1.4em}
p,ul,ol{margin:0 0 1.1em}
li{margin-bottom:.3em}
small{font-size:.875rem}
hr{border:0;border-top:1px solid var(--rule);margin:2.5rem 0}
code{font-family:var(--mono);font-size:.9em}
.wrap{max-width:var(--max);margin:0 auto;padding:0 1.25rem}
.measure{max-width:var(--measure)}
.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);border:0}
.skip{position:absolute;left:-999px;top:0;background:var(--ink);color:#fff;padding:.5rem 1rem;z-index:99}
.skip:focus{left:1rem;top:1rem}

/* header */
.site-head{border-bottom:1px solid var(--rule);background:var(--paper);position:sticky;top:0;z-index:20}
.site-head .wrap{display:flex;align-items:center;gap:1.5rem;min-height:78px}
.logo{display:inline-flex;flex-direction:column;align-items:flex-start;text-decoration:none;color:var(--ink);gap:2px}
.logo svg{height:38px;width:auto;display:block}
.logo-tag{font-size:.72rem;color:var(--ink-2);font-weight:500;letter-spacing:.01em;padding-left:2px}
.site-foot .logo svg{height:32px}
.site-foot .logo-tag{display:none}
.nav{display:flex;gap:1.25rem;margin-left:auto;align-items:center}
.nav a{color:var(--ink);text-decoration:none;font-weight:600;font-size:.95rem;padding:.4rem 0;border-bottom:2px solid transparent}
.nav a:hover,.nav a[aria-current="page"]{border-bottom-color:var(--mark)}
.nav .cta{background:var(--mark);color:#fff;padding:.55rem 1rem;border-radius:8px;border:0}
.nav .cta:hover{background:var(--mark-ink)}
.menu-btn{display:none;margin-left:auto;background:none;border:1px solid var(--rule);border-radius:var(--radius);padding:.45rem .7rem;font:inherit;font-weight:600;color:var(--ink)}
@media (max-width:820px){
  .logo svg{height:30px}.logo-tag{display:none}
  .menu-btn{display:inline-block}
  .nav{display:none;position:absolute;left:0;right:0;top:78px;background:var(--paper);border-bottom:1px solid var(--rule);flex-direction:column;align-items:stretch;gap:0;padding:.5rem 1.25rem 1rem}
  .nav.open{display:flex}
  .nav a{padding:.7rem 0;border-bottom:1px solid var(--rule)}
  .nav .cta{margin-top:.75rem;text-align:center}
}

/* hero */
.hero{padding:3.5rem 0 3rem;background:var(--paper-2);border-bottom:0}
.hero h1{max-width:16ch}
.hero .lede{font-size:1.25rem;color:var(--ink-2);max-width:52ch;margin-bottom:1.5rem}
.hero-grid{display:grid;grid-template-columns:1.2fr .8fr;gap:3rem;align-items:start}
@media (max-width:820px){.hero-grid{grid-template-columns:1fr;gap:2rem}}

/* deadline chips */
.deadline-list{list-style:none;padding:0;margin:0;border-top:1px solid var(--rule)}
.deadline-list li{display:grid;grid-template-columns:auto 1fr auto;gap:1rem;align-items:baseline;padding:.85rem 0;border-bottom:1px solid var(--rule)}
.deadline-list .date{font-family:var(--serif);font-weight:600;font-size:1rem;white-space:nowrap}
.deadline-list .label a{color:var(--ink);text-decoration:none}
.deadline-list .label a:hover{text-decoration:underline}
.days{font-weight:700;font-size:.9rem;white-space:nowrap;color:var(--ink-2)}
.days.soon{color:var(--mark)}
.days.past{color:var(--ink-3)}
.caret{color:var(--mark);font-weight:700}

/* sections */
.band{padding:3rem 0}
.band.alt{background:var(--paper-2)}
.section-title{display:flex;align-items:baseline;justify-content:space-between;gap:1rem;margin-bottom:1.25rem}
.section-title h2{margin:0;padding-bottom:.6rem;position:relative}
.section-title h2:after{content:"";position:absolute;left:0;bottom:0;width:56px;height:3px;background:var(--mark);border-radius:2px}
.section-title a{white-space:nowrap}
.grid-3{display:grid;grid-template-columns:repeat(3,1fr);gap:1.25rem}
.grid-2{display:grid;grid-template-columns:repeat(2,1fr);gap:1.25rem}
@media (max-width:820px){.grid-3,.grid-2{grid-template-columns:1fr}}
.tile{display:block;padding:1.4rem;border:1px solid var(--rule);border-radius:var(--radius);color:var(--ink);text-decoration:none;background:var(--paper);box-shadow:var(--shadow)}
.tile:hover{border-color:var(--ink);box-shadow:0 10px 30px rgba(27,42,92,.14)}
.tile h3{margin:0 0 .35rem;font-size:1.15rem}
.tile p{margin:0;color:var(--ink-2);font-size:.95rem}
.tile .kicker{display:block;color:var(--mark);font-weight:700;font-size:.8rem;margin-bottom:.4rem}

/* article */
.article-head{padding:2.5rem 0 1.75rem;background:var(--paper-2)}
.crumbs{font-size:.85rem;color:var(--ink-2);margin-bottom:1rem}
.crumbs a{color:var(--ink-2)}
.crumbs span{margin:0 .4rem;color:var(--ink-3)}
.article-head .lede{font-size:1.2rem;color:var(--ink-2);max-width:60ch}
.byline{display:flex;flex-wrap:wrap;gap:.75rem 1.5rem;align-items:center;font-size:.9rem;color:var(--ink-2);margin-top:1.25rem}
.byline .who{display:flex;align-items:center;gap:.6rem}
.byline a{color:var(--ink);font-weight:600;text-decoration:none}
.byline a:hover{text-decoration:underline}
.avatar{width:34px;height:34px;border-radius:50%;background:var(--ink);color:#fff;display:inline-flex;align-items:center;justify-content:center;font-family:var(--serif);font-weight:600;font-size:.8rem;flex:none}
.avatar.reviewer{background:var(--ok)}
.reviewed{display:inline-flex;align-items:center;gap:.4rem;background:var(--ok-soft);color:var(--ok);padding:.2rem .6rem;border-radius:999px;font-weight:600;font-size:.85rem}
.stale{background:var(--mark-soft);color:var(--mark-ink);padding:.6rem .9rem;border-radius:var(--radius);font-size:.9rem;margin-top:1rem}
.article-body{padding:2rem 0 3rem;display:grid;grid-template-columns:minmax(0,var(--measure)) 280px;gap:3rem}
@media (max-width:960px){.article-body{grid-template-columns:1fr}}
.article-body .prose{font-size:1.05rem}
.prose p,.prose li{max-width:var(--measure)}
.prose h2{padding-top:.25rem}
.aside{font-size:.92rem}
.aside h3{font-size:.95rem;font-family:var(--sans);font-weight:700;margin:0 0 .5rem}
.aside ul{list-style:none;padding:0;margin:0 0 1.75rem}
.aside li{padding:.45rem 0;border-bottom:1px solid var(--rule)}
.aside li a{color:var(--ink);text-decoration:none}
.aside li a:hover{text-decoration:underline}
.callout{border-left:4px solid var(--mark);background:var(--mark-soft);padding:1rem 1.25rem;margin:1.5rem 0;border-radius:0 var(--radius) var(--radius) 0}
.callout h3{margin:0 0 .3rem;font-size:1rem;color:var(--mark-ink);font-family:var(--sans)}
.callout p{margin:0}
.sources{font-size:.9rem;color:var(--ink-2)}
.sources ol{padding-left:1.25rem}

/* deadline page */
.big-date{font-family:var(--serif);font-size:clamp(2.4rem,6vw,4rem);font-weight:700;letter-spacing:-.02em;line-height:1.05;margin:.5rem 0 .25rem}
.big-days{font-size:1.4rem;font-weight:700;color:var(--mark);margin-bottom:1rem}
.big-days.past{color:var(--ink-3)}

/* tool */
.tool{display:grid;grid-template-columns:1fr 1fr;gap:2rem;padding:2rem 0 3rem}
@media (max-width:900px){.tool{grid-template-columns:1fr}}
.field{margin-bottom:1rem}
.field label{display:block;font-weight:600;font-size:.9rem;margin-bottom:.3rem}
.field input,.field textarea,.field select{width:100%;font:inherit;padding:.6rem .7rem;border:1px solid var(--rule);border-radius:var(--radius);background:#fff;color:var(--ink)}
.field input:focus,.field textarea:focus{border-color:var(--ink)}
.preview{background:var(--paper-2);border:1px solid var(--rule);border-radius:var(--radius);padding:1.5rem;font-family:var(--mono);font-size:.9rem;white-space:pre-wrap;min-height:320px;line-height:1.55}
.tool-actions{display:flex;gap:.75rem;margin-top:1rem;flex-wrap:wrap}
.btn{display:inline-block;font:inherit;font-family:var(--serif);font-weight:600;padding:.65rem 1.15rem;border-radius:8px;border:1px solid var(--mark);background:var(--mark);color:#fff;cursor:pointer;text-decoration:none}
.btn:hover{background:var(--mark-ink);border-color:var(--mark-ink);color:#fff}
.btn.ghost{background:#fff;color:var(--ink);border-color:var(--ink)}
.btn.ghost:hover{background:var(--ink);color:#fff}
.privacy-note{font-size:.85rem;color:var(--ink-2)}

/* notices */
.notice-grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(230px,1fr));gap:1rem}
.notice-grid .tile .code{font-family:var(--serif);font-weight:700;font-size:1.5rem;display:block;margin-bottom:.2rem}
.fact-row{display:grid;grid-template-columns:180px 1fr;gap:.5rem 1.5rem;padding:.8rem 0;border-bottom:1px solid var(--rule)}
.fact-row dt{font-weight:700;font-size:.9rem;color:var(--ink-2)}
.fact-row dd{margin:0}
@media (max-width:600px){.fact-row{grid-template-columns:1fr}}

/* glossary */
.az{display:flex;flex-wrap:wrap;gap:.35rem;margin:1rem 0 2rem}
.az a{display:inline-block;min-width:2rem;text-align:center;padding:.25rem;border:1px solid var(--rule);border-radius:var(--radius);text-decoration:none;color:var(--ink);font-weight:600;font-size:.9rem}
.az a.off{color:var(--ink-3);pointer-events:none}
.term-list{list-style:none;padding:0}
.term-list li{padding:.9rem 0;border-bottom:1px solid var(--rule)}
.term-list a{font-family:var(--serif);font-weight:600;font-size:1.15rem;color:var(--ink);text-decoration:none}
.term-list p{margin:.25rem 0 0;color:var(--ink-2)}

/* writers */
.writer-grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(260px,1fr));gap:1.25rem}
.writer-card{border:1px solid var(--rule);border-radius:var(--radius);padding:1.25rem;display:flex;gap:1rem;align-items:flex-start;box-shadow:var(--shadow);background:#fff}
.writer-card .avatar{width:48px;height:48px;font-size:1.1rem}
.writer-card h3{margin:0;font-size:1.1rem}
.writer-card .title{color:var(--ink-2);font-size:.9rem;margin:.1rem 0 .4rem}
.writer-card p{margin:0;font-size:.92rem}
.cohort{background:var(--paper-2);border:1px solid var(--rule);border-radius:var(--radius);padding:1.25rem 1.5rem;margin:1.5rem 0}
.cohort strong{font-family:var(--serif);font-size:1.4rem;display:block}

/* forms */
form.nl{max-width:560px}
form.nl .row{display:grid;grid-template-columns:1fr 1fr;gap:1rem}
@media (max-width:600px){form.nl .row{grid-template-columns:1fr}}
.reminder{background:var(--ink);color:#fff;padding:2.5rem 0;border-bottom:1px solid rgba(255,255,255,.12)}
.reminder h2{color:#fff;margin-top:0}
.reminder p{color:#C9D0E0;max-width:52ch}
.reminder form{display:flex;gap:.6rem;flex-wrap:wrap;max-width:640px}
.reminder input[type=email]{flex:1 1 220px;font:inherit;padding:.7rem .8rem;border-radius:var(--radius);border:1px solid #3A4A6B;background:#fff;color:var(--ink)}
.reminder select{font:inherit;padding:.7rem .6rem;border-radius:var(--radius);border:1px solid #3A4A6B;background:#fff;color:var(--ink)}
.reminder .btn:hover{background:#fff;color:var(--ink);border-color:#fff}

/* footer */
.site-foot{background:var(--ink);padding:3rem 0 2rem;font-size:.9rem;color:#C9D0E0}
.foot-grid{display:grid;grid-template-columns:1.4fr 1fr 1fr 1fr;gap:2rem}
@media (max-width:820px){.foot-grid{grid-template-columns:1fr 1fr}}
@media (max-width:520px){.foot-grid{grid-template-columns:1fr}}
.site-foot h4{font-family:var(--serif);font-size:.9rem;margin:0 0 .7rem;color:#fff}
.site-foot ul{list-style:none;padding:0;margin:0}
.site-foot li{margin:0 0 .4rem}
.site-foot a{color:#DCE2EF;text-decoration:none}
.site-foot a:hover{color:#fff;text-decoration:underline}
.site-foot .pub{margin-top:1rem;font-size:.85rem}
.site-foot .legal{margin-top:2rem;padding-top:1rem;border-top:1px solid rgba(255,255,255,.15);font-size:.82rem;display:flex;flex-wrap:wrap;gap:.5rem 1.5rem}

/* consent */
.consent{position:fixed;left:1rem;right:1rem;bottom:1rem;max-width:560px;margin:0 auto;background:var(--paper);border:1px solid var(--ink);border-radius:var(--radius);padding:1rem 1.25rem;box-shadow:0 10px 30px rgba(20,33,61,.15);z-index:50;font-size:.92rem}
.consent p{margin:0 0 .75rem}
.consent .row{display:flex;gap:.6rem;flex-wrap:wrap}
.consent[hidden]{display:none}

/* 404 */
.notfound{padding:5rem 0;text-align:left}
.notfound .big-date{color:var(--mark)}

@media (prefers-reduced-motion:reduce){*{transition:none!important;animation:none!important}}
@media print{.site-head,.site-foot,.consent,.reminder,.aside,.tool-actions{display:none!important}.article-body,.tool{display:block}.preview{border:0;background:#fff;font-family:var(--serif);font-size:12pt}}
@media (max-width:600px){
  .deadline-list li{grid-template-columns:1fr auto;grid-template-areas:"date days" "label label";gap:.25rem 1rem}
  .deadline-list .date{grid-area:date}.deadline-list .days{grid-area:days}.deadline-list .label{grid-area:label}
}

.identify{margin-top:1.25rem;max-width:560px}
.identify label{display:block;font-weight:600;font-size:.95rem;margin-bottom:.4rem}
.identify .row{display:flex;gap:.6rem;flex-wrap:wrap}
.identify input{flex:1 1 220px;font:inherit;font-size:1.05rem;padding:.7rem .9rem;border:2px solid var(--ink);border-radius:8px;text-transform:uppercase;background:#fff}
.identify.big input{font-size:1.2rem}
.identify-out{margin:.6rem 0 0;font-size:.95rem;min-height:1.4em}
.identify-out a{font-weight:600}
table.codes{border-collapse:collapse;width:100%;font-size:.95rem}
table.codes th{text-align:left;padding:.5rem .6rem;border-bottom:2px solid var(--ink);font-size:.85rem}
table.codes td{padding:.5rem .6rem;border-bottom:1px solid var(--rule);vertical-align:top}
table.codes tr:target td{background:var(--mark-soft)}
.home-writers{grid-template-columns:repeat(4,1fr)}
@media (max-width:1000px){.home-writers{grid-template-columns:repeat(2,1fr)}}
@media (max-width:560px){.home-writers{grid-template-columns:1fr}}