@font-face{font-family:"Bricolage Grotesque Variable";font-style:normal;font-display:swap;font-weight:200 800;src:url(/fonts/bricolage-grotesque-latin-wght-normal.woff2) format("woff2")}
@font-face{font-family:"Instrument Sans Variable";font-style:normal;font-display:swap;font-weight:400 700;src:url(/fonts/instrument-sans-latin-wght-normal.woff2) format("woff2")}
/* Will It Tax?. Highlighter on a cool page: the line you are working on is marked. */
:root{--bg:#F7F6FB;--paper:#fff;--ink:#241F33;--muted:#5F5873;--rule:#E4E0EE;--rose:#A81F5E;--rose-deep:#86164A;--tint:#FBEBF2;--mark:#FFC94D;--mark-soft:#FFF1CC;--good:#0F7A55;--good-t:#E3F4EC;--bad:#B3321F;--bad-t:#FCEBE7;--r:16px;--sh:0 8px 28px rgba(50,35,90,.08);--display:"Bricolage Grotesque Variable",Georgia,serif;--body:"Instrument Sans Variable",-apple-system,"Segoe UI",sans-serif}
*{box-sizing:border-box}html{-webkit-text-size-adjust:100%}body{margin:0;background:var(--bg);color:var(--ink);font:17px/1.55 var(--body);font-variant-numeric:tabular-nums}
a{color:var(--rose)}h1,h2,h3{font-family:var(--display);line-height:1.1;letter-spacing:-.01em;margin:0 0 .4em}p{margin:0 0 1em}
.brand{display:inline-flex;align-items:center;gap:10px;font:700 22px var(--display);color:var(--ink);text-decoration:none}.brand img{width:34px;height:34px}
.btn{display:inline-block;background:var(--rose);color:#fff;border:0;border-radius:999px;padding:13px 26px;font:600 16px var(--body);text-decoration:none;cursor:pointer;transition:background .15s}.btn:hover{background:var(--rose-deep)}.btn.ghost{background:transparent;color:var(--rose);box-shadow:inset 0 0 0 1.5px var(--rose)}.btn:disabled{opacity:.5;cursor:not-allowed}
:focus-visible{outline:3px solid var(--mark);outline-offset:2px}
/* Marketing: a page laid out like a form, section numbers in a left gutter */
.sheet{max-width:980px;margin:0 auto;padding:0 20px}.top{display:flex;align-items:center;justify-content:space-between;padding:22px 0;gap:14px}.top nav{display:flex;gap:20px;align-items:center;font-size:15.5px}.top nav a{color:var(--ink);text-decoration:none}.top nav a:hover{color:var(--rose)}.top nav a.btn,.top nav a.btn:hover{color:#fff}
.line{display:grid;grid-template-columns:64px 1fr;gap:0 18px;padding:44px 0;border-top:1px solid var(--rule)}.line:first-of-type{border-top:0}.line>.no{font:700 30px var(--display);color:var(--rose)}
.hero h1{font-size:clamp(40px,7vw,70px);max-width:13em}.hero mark{background:linear-gradient(transparent 12%,var(--mark) 12%,var(--mark) 88%,transparent 88%);color:inherit;padding:0 .12em;border-radius:6px}.lede{font-size:20px;color:var(--muted);max-width:34em}.cta{display:flex;gap:12px;flex-wrap:wrap;margin-top:22px}
.cols{display:grid;grid-template-columns:repeat(auto-fit,minmax(230px,1fr));gap:18px}.card{background:var(--paper);border-radius:var(--r);padding:22px;box-shadow:var(--sh)}.card h3{font-size:21px}.card p:last-child{margin:0}
ul.plain{padding-left:20px}ul.plain li{margin:.3em 0}
.foot{border-top:1px solid var(--rule);padding:30px 0 40px;display:flex;gap:18px 34px;flex-wrap:wrap;font-size:14.5px;color:var(--muted);justify-content:space-between}.foot a{color:var(--muted)}.prose{max-width:42em}.prose h2{margin-top:1.3em;font-size:26px}
/* Wizard: steps, questions, and the return filling in beside them */
.app{display:grid;grid-template-columns:230px minmax(0,1fr) 340px;min-height:100vh}.rail{padding:22px 16px;border-right:1px solid var(--rule);position:sticky;top:0;height:100vh;overflow:auto}.rail ol{list-style:none;margin:20px 0 0;padding:0}.rail button{all:unset;display:block;width:100%;box-sizing:border-box;padding:7px 12px;border-radius:10px;cursor:pointer;font-size:15px;color:var(--muted)}.rail button:hover{color:var(--ink)}.rail button.on{background:var(--mark);color:#3a1230;font-weight:600}.rail button:focus-visible{outline:3px solid var(--rose)}
.main{padding:34px clamp(18px,4vw,54px) 110px;max-width:760px;width:100%}.main h1{font-size:36px}.intro{color:var(--muted)}
.field{margin:0 0 16px}.field label{display:block;font-weight:600;font-size:15.5px;margin-bottom:5px}.field .help{font-size:14px;color:var(--muted);margin-top:4px}.field input[type=text],.field input[type=date],.field input[type=number],.field select,.field input.money{width:100%;padding:11px 13px;border:1.5px solid var(--rule);border-radius:11px;background:#fff;font:16px var(--body);color:var(--ink)}.field input:focus,.field select:focus{border-color:var(--rose);outline:none;box-shadow:0 0 0 3px var(--mark-soft)}
.field.check label{display:flex;gap:10px;align-items:flex-start;font-weight:500}.field.check input{width:20px;height:20px;accent-color:var(--rose);margin-top:2px;flex:none}.moneyw{position:relative}.moneyw span{position:absolute;left:13px;top:12px;color:var(--muted)}.moneyw input.money{padding-left:26px}
.row{background:var(--paper);border-radius:var(--r);padding:20px;margin:0 0 16px;box-shadow:var(--sh)}.row header{display:flex;justify-content:space-between;align-items:center;margin-bottom:10px;font-weight:600}.linkb{all:unset;color:var(--rose);cursor:pointer;font-size:15px}.grid2{display:grid;grid-template-columns:1fr 1fr;gap:0 16px}
.nav{display:flex;justify-content:space-between;gap:12px;margin-top:26px}
.panel{background:var(--paper);border-left:1px solid var(--rule);padding:24px 20px;position:sticky;top:0;height:100vh;overflow:auto}.panel h2{font-size:20px}.result{border-radius:var(--r);padding:16px 18px;margin:0 0 10px}.result.good{background:var(--good-t);color:var(--good)}.result.bad{background:var(--bad-t);color:var(--bad)}.result.flat{background:var(--bg)}.result small{display:block;font-size:13.5px}.result b{font:700 30px var(--display)}
.lines{margin:14px 0 0;padding:0;list-style:none;font-size:14.5px}.lines li{display:grid;grid-template-columns:36px 1fr auto;gap:6px;padding:5px 8px;border-radius:7px;transition:background .2s}.lines li .n{color:var(--muted)}.lines li.mark{background:var(--mark)}
.issue{border-radius:12px;padding:12px 15px;margin:0 0 9px;font-size:15.5px}.issue.stop{background:var(--bad-t);color:#7d2214}.issue.warn{background:var(--mark-soft);color:#5b4200}.issue.todo{background:var(--tint)}
.savestate{font-size:13.5px;color:var(--muted);margin-top:18px}.pill{display:none}
@media(max-width:1080px){.app{grid-template-columns:200px minmax(0,1fr)}.panel{position:fixed;left:0;right:0;bottom:0;top:auto;height:auto;max-height:70vh;border-left:0;border-top:1px solid var(--rule);display:none;z-index:6;border-radius:18px 18px 0 0}.panel.open{display:block}.pill{display:flex;position:fixed;left:14px;right:14px;bottom:14px;z-index:5;justify-content:space-between;background:var(--ink);color:#fff;border:0;border-radius:999px;padding:13px 20px;font:600 16px var(--body)}}
@media(max-width:720px){.app{display:block}.rail{position:static;height:auto;border-right:0;border-bottom:1px solid var(--rule);padding:14px 16px}.rail ol{display:flex;overflow-x:auto;gap:4px;margin-top:10px;padding-bottom:4px}.rail button{white-space:nowrap}.grid2{grid-template-columns:1fr}.line{grid-template-columns:1fr}.line>.no{margin-bottom:6px}.top nav a.hide{display:none}}
@media print{.rail,.panel,.pill,.nav{display:none}}
.sr{position:absolute;width:1px;height:1px;opacity:0}.drop{display:flex;flex-direction:column;gap:4px;align-items:center;text-align:center;border:2px dashed var(--rule);background:var(--paper);border-radius:var(--r);padding:30px 18px;cursor:pointer;margin:0 0 14px;transition:border-color .15s}.drop:hover,.sr:focus-visible+.drop{border-color:var(--rose)}.drop span{font-size:14.5px;color:var(--muted)}
.firm{display:grid;grid-template-columns:220px minmax(0,1fr);min-height:100vh}.firmmain{padding:32px clamp(18px,3vw,44px) 80px;min-width:0}.firmmain h1{font-size:36px}.firmmain h2{font-size:23px;margin-top:8px}.firmmain h3{font-size:18px;margin:18px 0 8px}.navl{display:block;padding:8px 12px;border-radius:10px;color:var(--muted);text-decoration:none}.navl.on{background:var(--mark);color:#3a1230;font-weight:600}.stats{display:grid;grid-template-columns:repeat(auto-fill,minmax(130px,1fr));gap:12px;margin:0 0 20px}.stats .card{padding:14px 16px;text-decoration:none;color:var(--ink)}.stats b{display:block;font:700 28px var(--display)}.stats span{font-size:13.5px;color:var(--muted)}.tw{overflow-x:auto;margin:0 0 14px}.tbl{border-collapse:collapse;width:100%;font-size:15px;background:var(--paper);border-radius:12px}.tbl th{text-align:left;font-size:13px;color:var(--muted);padding:10px 12px;border-bottom:1px solid var(--rule);white-space:nowrap}.tbl td{padding:10px 12px;border-bottom:1px solid var(--rule);vertical-align:middle}.tbl .field{margin:0;min-width:130px}.tbl .field label{position:absolute;width:1px;height:1px;overflow:hidden}.late{color:var(--bad);font-weight:600}.field textarea{width:100%;padding:11px 13px;border:1.5px solid var(--rule);border-radius:11px;font:16px var(--body)}.field input[type=password],.field input[type=email]{width:100%;padding:11px 13px;border:1.5px solid var(--rule);border-radius:11px;background:#fff;font:16px var(--body)}
@media(max-width:720px){.firm{display:block}}
.introv{padding:6px 0 18px}.introv video{display:block;width:100%;border-radius:var(--r);box-shadow:var(--sh);background:#fff}
.brand img.wm{width:auto;height:44px;max-width:190px}.rail .brand img.wm{height:38px}

.linkb{display:inline-block;padding:7px 2px;min-height:32px}.navl{min-height:36px}.tbl a{display:inline-block;padding:5px 0}.chip{display:inline-block;padding:8px 14px;border-radius:99px;background:var(--paper);color:var(--ink);text-decoration:none;font-size:14.5px;box-shadow:inset 0 0 0 1px var(--rule)}.chip:hover{box-shadow:inset 0 0 0 1px var(--rose)}.top nav a{white-space:nowrap}
.tabs{display:flex;gap:6px;margin:0 0 18px;border-bottom:1px solid var(--rule);overflow-x:auto}.tab{all:unset;padding:11px 16px;cursor:pointer;font-weight:600;color:var(--muted);border-bottom:3px solid transparent;white-space:nowrap}.tab.on{color:var(--rose);border-bottom-color:var(--rose)}.tab:focus-visible{outline:3px solid var(--mark)}
.retcards{display:grid;gap:14px;margin-bottom:14px}.retcard{border:1px solid var(--rule);border-radius:14px;padding:16px 18px;background:#fff}.rchead{display:flex;flex-wrap:wrap;gap:6px 18px;align-items:baseline;margin-bottom:12px}.rchead b{font:700 20px var(--display)}.rcres{font-weight:600}.rcacts{display:flex;flex-wrap:wrap;gap:0 14px;margin:2px 0 8px}.rcacts span{display:contents}.retcard details{border-top:1px solid var(--rule);padding:9px 0}.retcard summary{cursor:pointer;font-weight:600;font-size:15px}.cklist{list-style:none;margin:10px 0 0;padding:0}.cklist label{display:flex;gap:9px;padding:5px 0;align-items:center}.cklist input{width:19px;height:19px;accent-color:var(--rose)}.steps{padding-left:20px}.steps li{margin:8px 0}
.prog{height:7px;border-radius:9px;background:var(--rule);overflow:hidden;margin-bottom:8px}.prog span{display:block;height:100%;background:var(--rose);transition:width .2s}
.toasts{position:fixed;right:18px;bottom:18px;z-index:50;display:grid;gap:8px;max-width:min(420px,calc(100vw - 36px))}.toast{background:var(--ink);color:#fff;padding:13px 17px;border-radius:12px;box-shadow:var(--sh);font-size:15.5px}
.dlg{border:0;border-radius:18px;padding:26px;max-width:min(460px,calc(100vw - 32px));width:100%;box-shadow:0 30px 80px rgba(50,35,90,.3);color:var(--ink)}.dlg::backdrop{background:rgba(36,31,51,.45)}.dlg h2{font-size:23px}.dlgin{width:100%;padding:11px 13px;border:1.5px solid var(--rule);border-radius:11px;font:16px var(--body);margin:0 0 14px}.btn.danger{background:var(--bad)}
[hidden]{display:none!important}
@media(max-width:720px){.firm .rail{display:flex;flex-wrap:wrap;align-items:center;gap:6px 14px;padding:10px 14px}.firm .rail .brand{order:0;flex:1}.firm .rail .brand img.wm{height:32px}.firm .rail .savestate{display:none}.firm .rail p{margin:0}.firm .rail button.linkb{order:1}.firm .rail ol{order:2;width:100%;margin:0}.firmmain{padding:18px 14px 70px}.firmmain h1{font-size:30px}.top nav a.btn{padding:10px 16px;font-size:15px}.top{padding:14px 0}.brand img.wm{height:34px}}
@media(max-width:720px){.firm .rail p a,.firm .rail button.linkb{font-size:14px}.firm .rail .brand{flex:0 1 auto;margin-right:auto}.tab{padding:11px 9px;font-size:15px}.tabs{gap:2px}}
.firmmain>p a,.firm .rail p a{display:inline-block;padding:4px 0}

.qr{width:220px;max-width:100%;margin:14px 0;padding:10px;background:#fff;border-radius:12px;box-shadow:inset 0 0 0 1px var(--rule)}.qr svg{display:block;width:100%;height:auto}

.tool{border-top:1px solid var(--rule);padding:12px 0}.tool summary{cursor:pointer;font-weight:600;padding:4px 0}.tool .grid2{margin-top:10px}.card .big{font:700 26px var(--display);margin:4px 0}
@media(max-width:720px){.firm .rail button.linkb{width:auto;display:inline-flex;align-items:center;margin:0;padding:6px 4px}.firm .rail{column-gap:10px}.tab{padding:11px 7px;font-size:14.5px}}
@media(max-width:720px){.tabs{gap:0}.tab{padding:11px 6px}}

/* ---- Action system (Nov 2026 UX pass): one size for primary buttons, one pill style for secondary actions, even gaps. */
.btn{min-height:44px;display:inline-flex;align-items:center;justify-content:center;gap:8px;line-height:1.2;text-align:center}
.btn.sm{min-height:40px;padding:9px 18px;font-size:14.5px}
.cta{gap:10px}
.btngrid{display:grid;grid-template-columns:repeat(auto-fill,minmax(210px,1fr));gap:10px;margin:8px 0 6px}
.btngrid .btn{width:100%}
h3.grouph,.row h3.grouph,.card h3.grouph{font:600 12.5px var(--body);letter-spacing:.06em;text-transform:uppercase;color:var(--muted);margin:20px 0 6px}
.rcacts,.acts{display:flex;flex-wrap:wrap;gap:8px;margin:14px 0 10px}
.rcacts span{display:contents}
.rcacts .linkb,.metaitem .linkb,.acts .linkb{display:inline-flex;align-items:center;min-height:36px;padding:6px 14px;border-radius:999px;background:var(--paper);box-shadow:inset 0 0 0 1.5px var(--rule);font:600 14px var(--body);color:var(--rose);text-decoration:none;white-space:nowrap}
.rcacts .linkb:hover,.metaitem .linkb:hover,.acts .linkb:hover{box-shadow:inset 0 0 0 1.5px var(--rose)}
.rcmeta{display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:12px 20px;margin:6px 0 4px;padding:12px 0;border-top:1px solid var(--rule)}
.metaitem{display:flex;flex-wrap:wrap;align-items:center;align-content:flex-start;gap:6px 10px;font-size:14.5px;color:var(--ink)}
.metaitem .lbl{flex-basis:100%;font:600 12px var(--body);letter-spacing:.04em;text-transform:uppercase;color:var(--muted)}
.metaitem.late{color:var(--bad)}
.linkb.danger{color:var(--bad)}
.tbl td .linkb + .linkb,.tbl td .linkb + a,.tbl td a + .linkb{margin-left:16px}
.tbl td:last-child{white-space:nowrap}
.stats{grid-template-columns:repeat(4,minmax(0,1fr))}
.stats .card{transition:box-shadow .15s}
a.card:hover{box-shadow:0 0 0 2px var(--rose),var(--sh)}
.firm .rail .who{overflow:hidden;text-overflow:ellipsis;white-space:nowrap;max-width:100%}
.firm .rail button.linkb{display:block;min-height:40px;padding:8px 12px}
.card h3{margin:0 0 10px}
.card .savestate{margin:6px 0}
details.tool > summary,.retcard summary{padding:9px 0}
@media(max-width:720px){.stats{grid-template-columns:repeat(2,minmax(0,1fr))}.btngrid{grid-template-columns:1fr}.cta .btn{flex:1 1 auto}.firm .rail button.linkb{display:inline-flex;min-height:40px;padding:8px 10px}.rcmeta{grid-template-columns:1fr}}
/* Phones: tables become stacked cards with a label beside each value; the nav wraps so every item shows. */
@media(max-width:720px){
.tw{overflow:visible}
.tbl,.tbl tbody,.tbl tr,.tbl td{display:block;width:100%}
.tbl{background:transparent}
.tbl thead{display:none}
.tbl tr{background:var(--paper);border-radius:14px;box-shadow:var(--sh);padding:8px 14px;margin:0 0 12px}
.tbl td{display:flex;justify-content:space-between;align-items:center;gap:14px;padding:9px 0;border-bottom:1px solid var(--rule);text-align:right;white-space:normal}
.tbl td:last-child{border-bottom:0;white-space:normal}
.tbl td::before{content:attr(data-label);font:600 12px var(--body);letter-spacing:.04em;text-transform:uppercase;color:var(--muted);text-align:left;flex:0 0 auto}
.tbl td[data-label=""]::before{content:none}
.tbl td[data-label=""]{justify-content:flex-end}
.tbl td .linkb + .linkb,.tbl td .linkb + a,.tbl td a + .linkb{margin-left:12px}
.firm .rail ol{display:flex;flex-wrap:wrap;gap:6px;overflow:visible}
.firm .rail ol li{flex:0 0 auto}
.firm .rail .navl{padding:8px 12px;font-size:15px;min-height:38px;display:inline-flex;align-items:center}
}

.tabs{gap:10px}
@media(max-width:720px){.tabs{gap:6px}.tab{padding:11px 6px}}

/* Quick find and keyboard focus */
.qf{max-width:min(560px,calc(100vw - 32px))}
.qflist{list-style:none;margin:0 0 10px;padding:0;max-height:50vh;overflow:auto}
.qflist li{display:flex;justify-content:space-between;gap:12px;padding:11px 12px;border-radius:10px;cursor:pointer}
.qflist li span{color:var(--muted);font-size:14px;white-space:nowrap}
.qflist li.on,.qflist li:hover{background:#FBEBF2}
.qflist li.none{cursor:default;color:var(--muted)}
.firm .rail .findbtn{color:var(--ink);opacity:.85}
.btn:focus-visible,.linkb:focus-visible,.chip:focus-visible,a:focus-visible,select:focus-visible,input:focus-visible,summary:focus-visible{outline:3px solid var(--mark);outline-offset:2px}

/* Filter chips: one look for buttons and links, a filled state when selected. */
.chips{display:flex;flex-wrap:wrap;align-items:center;gap:8px;margin:0 0 12px}.chiplab{font-size:13px;font-weight:600;color:var(--muted,#666);min-width:52px}
button.chip{border:0;font:inherit;font-size:14.5px;cursor:pointer;line-height:1.3}.chip{line-height:1.3;min-height:36px;display:inline-flex;align-items:center}
.chip[aria-pressed=true],.chip[aria-current=true]{background:var(--rose);color:#fff;box-shadow:none}
.chips .linkb{font-size:14.5px;margin-left:4px}
@media (max-width:700px){.chiplab{width:100%;min-width:0}.chips{gap:6px}}
.cklist li{display:flex;flex-wrap:wrap;align-items:center;gap:6px 12px}.cklist .docpick{font:inherit;font-size:13.5px;padding:4px 8px;border:1px solid var(--rule);border-radius:8px;max-width:100%;background:var(--paper)}