/* Form7004.org design system. Mobile first. Tokens on :root; red is for primary actions and warnings only. */
@font-face{font-family:"Libre Franklin";font-style:normal;font-weight:600 700;font-display:swap;src:url(/fonts/libre-franklin-latin.woff2) format("woff2");unicode-range:U+0000-00FF,U+0131,U+0152-0153,U+02BB-02BC,U+02C6,U+02DA,U+02DC,U+0304,U+0308,U+0329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}
@font-face{font-family:"Source Sans 3";font-style:normal;font-weight:400 600;font-display:swap;src:url(/fonts/source-sans-3-latin.woff2) format("woff2");unicode-range:U+0000-00FF,U+0131,U+0152-0153,U+02BB-02BC,U+02C6,U+02DA,U+02DC,U+0304,U+0308,U+0329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}

:root{
  --navy:#0B2A4A; --navy-deep:#071C33; --navy-soft:#E9EEF5;
  --red:#B8141F; --red-dark:#8F0F18;
  --ink:#16202E; --muted:#4A5565; --line:#D6DCE5; --band:#F5F7FA; --white:#FFFFFF;
  --focus:#1D5FD0; --warn-bg:#FFF5E6; --warn-line:#C46A00; --warn-text:#8A4B00; --field:#757F8F; --ok:#1C6B3A;
  --head:"Libre Franklin",Georgia,"Times New Roman",serif;
  --body:"Source Sans 3",-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,Arial,sans-serif;
  --radius:8px; --wrap:1120px;
}
*,*::before,*::after{box-sizing:border-box}
[hidden]{display:none!important}
html{-webkit-text-size-adjust:100%}
body{margin:0;background:var(--white);color:var(--ink);font-family:var(--body);font-size:18px;line-height:1.6}
img{max-width:100%;height:auto}
a{color:var(--navy);text-decoration-thickness:1px;text-underline-offset:3px}
a:hover{color:var(--red-dark)}
:focus-visible{outline:3px solid var(--focus);outline-offset:2px;border-radius:2px}
.site-footer :focus-visible,.hero :focus-visible{outline-color:#9CC3FF}
h1,h2,h3,.h-small,.cta-title,.consent-title,.foot-h{font-family:var(--head);color:var(--navy);line-height:1.2;font-weight:700;letter-spacing:-.01em}
h1{font-size:clamp(32px,6vw,48px);margin:0 0 16px}
h2{font-size:clamp(24px,3.6vw,30px);margin:0 0 14px}
h3{font-size:21px;margin:24px 0 8px}
p,ul,ol{margin:0 0 16px}
.wrap{max-width:var(--wrap);margin:0 auto;padding:0 20px}
.wrap.narrow>*{max-width:760px}
.wrap.narrow>.table-wrap,.wrap.narrow>.review{max-width:860px}
.sr-only{position:absolute!important;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}
.skip{position:absolute;left:12px;top:-60px;background:var(--navy);color:#fff;padding:10px 14px;border-radius:4px;z-index:100}
.skip:focus{top:12px;color:#fff}
section{padding:44px 0}
.band{background:var(--band)}
.lede{font-size:21px;color:var(--muted);max-width:68ch}
.note{color:var(--muted);max-width:72ch}
.eyebrow{font-weight:600;letter-spacing:.06em;text-transform:uppercase;font-size:14px;color:var(--red);margin-bottom:10px}

/* buttons */
.btn{display:inline-block;font-family:var(--body);font-weight:600;font-size:18px;line-height:1.2;text-decoration:none;text-align:center;padding:13px 22px;border-radius:var(--radius);border:2px solid transparent;cursor:pointer;min-height:48px}
.btn-lg{font-size:20px;padding:16px 28px}
.btn-sm{font-size:16px;padding:9px 16px;min-height:42px}
.btn-red{background:var(--red);color:#fff}
.btn-red:hover{background:var(--red-dark);color:#fff}
.btn-navy{background:var(--navy);color:#fff}
.btn-navy:hover{background:var(--navy-deep);color:#fff}
.btn-ghost{background:transparent;color:var(--navy);border-color:var(--navy)}
.btn-ghost:hover{background:var(--navy-soft);color:var(--navy)}
.linklike{background:none;border:0;padding:0;font:inherit;color:inherit;text-decoration:underline;text-underline-offset:3px;cursor:pointer}

/* header: thin red, white and navy stripe, wordmark with a star */
.site-header{background:#fff;border-bottom:1px solid var(--line);position:sticky;top:0;z-index:40;box-shadow:0 2px 10px rgba(7,28,51,.06)}
html{scroll-padding-top:96px}
.js .site-nav.open{max-height:calc(100vh - 80px);overflow-y:auto}
.stripe{height:6px;background:linear-gradient(90deg,var(--red) 0 33.3%,#fff 33.3% 66.6%,var(--navy) 66.6%);border-bottom:1px solid var(--line)}
.header-row{display:flex;align-items:center;gap:10px;min-height:66px;flex-wrap:wrap}
.logo{display:flex;align-items:center;gap:6px;font-family:var(--head);font-weight:700;font-size:20px;color:var(--navy);text-decoration:none;margin-right:auto}
.logo .tld{color:var(--red)}
.logo-text{display:flex;flex-direction:column;line-height:1.05}
.tagline{font-family:var(--body);font-weight:600;font-size:12px;letter-spacing:.02em;color:var(--muted);margin-top:3px}
@media(max-width:359px){.tagline{display:none}}
.star{width:20px;height:20px;fill:var(--red)}
.menu-btn{display:none}
.js .menu-btn{display:inline-flex;align-items:center;justify-content:center;order:2;width:44px;height:44px;padding:0;color:var(--navy);background:#fff;border:2px solid var(--line);border-radius:var(--radius);cursor:pointer}
.menu-btn svg{width:22px;height:22px;stroke:currentColor;stroke-width:2.4;stroke-linecap:round;fill:none}
.menu-btn[aria-expanded="true"]{border-color:var(--navy)}
@media(min-width:600px){.header-row{gap:14px}.logo{font-size:22px}.star{width:22px;height:22px}.tagline{font-size:13px}}
.site-nav{width:100%;order:3}
.js .site-nav{display:none}
.js .site-nav.open{display:block}
.site-nav ul{list-style:none;margin:0;padding:8px 0 14px;display:flex;flex-direction:column}
.site-nav a{display:block;padding:10px 2px;text-decoration:none;font-weight:600;color:var(--navy)}
.site-nav a:hover{color:var(--red-dark)}
@media(min-width:900px){
  .header-row{flex-wrap:nowrap}
  .js .menu-btn{display:none}
  .site-nav,.js .site-nav{display:block;width:auto;order:0}
  .site-nav ul{flex-direction:row;gap:22px;padding:0}
  .site-nav a{padding:6px 0;font-size:17px}
}

/* hero */
.hero{background:var(--navy);color:#fff;padding:52px 0 56px;position:relative;overflow:hidden}
.hero::before{content:"";position:absolute;inset:0;background:url(/images/flag-close-800.jpg) center right/cover no-repeat;filter:grayscale(1) contrast(1.15);mix-blend-mode:luminosity;opacity:.16;-webkit-mask-image:linear-gradient(100deg,transparent 30%,#000 75%);mask-image:linear-gradient(100deg,transparent 30%,#000 75%);pointer-events:none}
.hero>.wrap{position:relative;z-index:1}
.hero::after{content:"";position:absolute;inset:auto 0 0 0;height:8px;background:repeating-linear-gradient(90deg,var(--red) 0 40px,#fff 40px 80px);opacity:.9}
.hero h1{color:#fff}
.hero .lede{color:#D7E1EE}
.hero .eyebrow{color:#FFB3B8}
.hero a:not(.btn){color:#fff}
.hero-grid{display:grid;gap:32px}
.hero-cta{margin:24px 0 10px}
.hero-note{font-size:16px;color:#C3D0E0}
.deadline-card{background:#fff;color:var(--ink);border-radius:var(--radius);padding:24px;border-top:6px solid var(--red);align-self:start}
.deadline-card a{color:var(--navy)!important}
.dc-label{font-weight:600;text-transform:uppercase;letter-spacing:.06em;font-size:14px;color:var(--muted);margin-bottom:4px}
.dc-date{font-family:var(--head);font-weight:700;font-size:36px;color:var(--navy);line-height:1.1;margin-bottom:8px}
.dc-who{font-weight:600;margin-bottom:12px}
.dc-more{font-size:16px;color:var(--muted);margin:0}
@media(min-width:900px){.hero-grid{grid-template-columns:minmax(0,1.5fr) minmax(0,1fr);align-items:center;gap:56px}}

/* tiles, steps, tables, callouts */
.tiles{list-style:none;padding:0;display:grid;gap:14px;grid-template-columns:1fr}
.tiles a{display:block;height:100%;background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:18px 20px;text-decoration:none;color:var(--ink)}
.tiles a:hover{border-color:var(--navy)}
.tiles strong{display:block;font-family:var(--head);color:var(--navy);font-size:20px}
.tiles span{color:var(--muted);font-size:16px}
@media(min-width:640px){.tiles{grid-template-columns:1fr 1fr}}
@media(min-width:1000px){.tiles{grid-template-columns:repeat(4,1fr)}}
.steps{counter-reset:s;list-style:none;padding:0;display:grid;gap:16px}
.steps li{counter-increment:s;position:relative;padding:4px 0 4px 56px;max-width:70ch}
.steps li::before{content:counter(s);position:absolute;left:0;top:0;width:40px;height:40px;border-radius:50%;background:var(--navy);color:#fff;font-family:var(--head);font-weight:700;display:flex;align-items:center;justify-content:center}
.table-wrap{overflow-x:auto;margin:0 0 14px}
table{width:100%;border-collapse:collapse;background:#fff;border:1px solid var(--line);font-size:17px;min-width:520px}
th,td{padding:12px 14px;border-bottom:1px solid var(--line);text-align:left;vertical-align:top}
thead th{background:var(--navy);color:#fff;font-family:var(--head);font-weight:600}
tbody th{font-weight:600}
.callout{background:var(--warn-bg);border:1px solid #F0D3A8;border-left:6px solid var(--warn-line);border-radius:var(--radius);padding:20px 22px;max-width:820px}
.callout h2{font-size:24px}
.callout p:last-child{margin:0}

/* page head, breadcrumbs, sources */
.page-head{padding:40px 0 20px}
.crumbs{padding-top:18px;font-size:15px}
.crumbs ol{list-style:none;margin:0;padding:0;display:flex;flex-wrap:wrap;gap:6px}
.crumbs li+li::before{content:"/";margin-right:6px;color:var(--muted)}
.sources{padding:28px 0;border-top:1px solid var(--line)}
.h-small{font-size:18px;margin:0 0 8px}
.sources ul{font-size:16px;padding-left:20px}
.reviewed{font-size:15px;color:var(--muted);margin:0}
.cta-band{background:var(--navy-soft);padding:30px 0}
.cta-title{font-size:22px;margin:0 0 12px}

/* fork */
.fork-section{padding-top:8px}
.fork{display:grid;gap:20px}
.fork-card{border:2px solid var(--line);border-radius:12px;padding:26px 24px;background:#fff;display:flex;flex-direction:column}
.fork-efile{border-color:var(--navy);box-shadow:0 6px 22px rgba(11,42,74,.10)}
.fork-card h2{margin-top:6px}
.fork-card .btn{width:100%}
.badge{display:inline-block;align-self:flex-start;background:var(--red);color:#fff;font-weight:600;font-size:14px;padding:4px 10px;border-radius:999px;margin:0}
.badge-quiet{background:var(--navy-soft);color:var(--navy)}
.checks{list-style:none;padding:0;margin:4px 0 20px;flex:1}
.checks li{position:relative;padding-left:30px;margin-bottom:10px}
.checks li::before{content:"";position:absolute;left:4px;top:7px;width:12px;height:7px;border-left:3px solid var(--ok);border-bottom:3px solid var(--ok);transform:rotate(-45deg)}
.disclosure{font-size:15px;color:var(--muted);margin:4px 0 0}
@media(min-width:820px){.fork{grid-template-columns:1fr 1fr;gap:28px}.fork-card{padding:32px 30px}}

/* footer */
.site-footer{background:var(--navy-deep);color:#D2DCE8;padding:44px 0 28px;font-size:16px}
.site-footer a,.site-footer .linklike{color:#fff}
.foot-grid{display:grid;gap:26px;grid-template-columns:1fr 1fr}
.foot-h{color:#fff;font-size:17px;margin:0 0 8px}
.site-footer ul{list-style:none;padding:0;margin:0}
.site-footer li{margin-bottom:6px}
.foot-legal{border-top:1px solid #23405F;margin-top:30px;padding-top:20px;max-width:80ch}
.foot-small{font-size:14px;color:#AFC0D3;margin:0}
@media(min-width:900px){.foot-grid{grid-template-columns:repeat(4,1fr)}}

/* consent banner (non-modal, does not block the page) */
.consent{position:fixed;left:0;right:0;bottom:0;background:#fff;border-top:4px solid var(--navy);box-shadow:0 -6px 24px rgba(7,28,51,.15);z-index:50;padding:16px 0}
.consent[hidden]{display:none}
.consent-row{display:grid;gap:12px}
.consent-title{font-size:18px;margin:0 0 4px}
.consent p{margin:0;font-size:16px}
.consent-actions{display:flex;gap:10px;flex-wrap:wrap}
@media(min-width:820px){.consent-row{grid-template-columns:1fr auto;align-items:center;gap:28px}}

@media(prefers-reduced-motion:reduce){*{scroll-behavior:auto!important;transition:none!important}}
@media print{.site-header,.site-footer,.consent,.cta-band{display:none}}

/* countdown */
.dc-clock{font-family:var(--head);font-weight:700;font-size:20px;color:var(--red);margin:0 0 10px}
.dc-clock time:empty{display:none}

/* forms (wizard, mail lookup, reminders) */
label{display:block;font-weight:600;margin:18px 0 6px}
input[type=text],input[type=email],input[type=date],select{width:100%;max-width:520px;font:inherit;font-size:18px;padding:11px 12px;border:2px solid var(--field);border-radius:var(--radius);background:#fff;color:var(--ink);min-height:48px}
input:focus-visible,select:focus-visible{border-color:var(--focus)}
[aria-invalid=true]{border-color:var(--red)!important}
.hint{color:var(--muted);font-size:16px;margin:0 0 6px;max-width:68ch}
.err{color:var(--red-dark);font-weight:600;font-size:16px;margin:6px 0 0}
.err::before{content:"! ";}
.row2{display:grid;gap:0 16px;max-width:640px}
@media(min-width:600px){.row2{grid-template-columns:1fr 1fr}}
.choices{display:grid;gap:10px;margin:14px 0 4px}
@media(min-width:640px){.choices:not(.compact){grid-template-columns:1fr 1fr}}
.choices.inline{grid-template-columns:repeat(auto-fit,minmax(200px,1fr));max-width:640px}
.choice{display:flex;gap:12px;align-items:flex-start;margin:0;padding:14px 16px;border:2px solid var(--line);border-radius:var(--radius);background:#fff;cursor:pointer;font-weight:400}
.choice:hover{border-color:var(--field)}
.choice:has(input:checked){border-color:var(--navy);background:var(--navy-soft)}
.choice input{margin:4px 0 0;width:20px;height:20px;flex:none;accent-color:var(--navy)}
.choice strong{display:block;color:var(--navy)}
.choice small{display:block;color:var(--muted);font-size:15px}
.check{display:flex;gap:12px;align-items:flex-start;font-weight:600;margin:18px 0 6px;max-width:70ch}
.check input{width:20px;height:20px;margin:3px 0 0;flex:none;accent-color:var(--navy)}
.sub{margin-top:18px;padding-left:16px;border-left:4px solid var(--navy-soft)}
.sub-q{font-weight:600;margin:20px 0 4px}
.q{margin-bottom:10px}

/* wizard */
.wiz-head{padding-bottom:8px}
.privacy-line{display:flex;gap:10px;align-items:flex-start;font-size:16px;color:var(--ok);font-weight:600;max-width:68ch}
.privacy-line svg{width:20px;height:20px;flex:none;fill:var(--ok);margin-top:2px}
.wiz-section{padding-top:12px}
.wiz-progress{margin-bottom:8px}
.wiz-count{font-weight:600;color:var(--navy);margin:0 0 8px}
.bar{height:8px;background:var(--navy-soft);border-radius:99px;overflow:hidden}
.bar span{display:block;height:100%;width:0;background:var(--navy);transition:width .25s}
.wiz fieldset{border:0;margin:0;padding:22px 0 0;min-width:0}
.wiz legend{padding:0;width:100%}
.wiz legend h2{margin:0 0 6px}
.wiz h2:focus{outline:none}
.wiz-nav{display:flex;justify-content:space-between;gap:12px;margin-top:30px;padding-top:20px;border-top:1px solid var(--line)}
.wiz-nav #next{margin-left:auto}
.err-summary{border:2px solid var(--red);border-radius:var(--radius);padding:14px 18px;margin-top:16px;background:#FFF5F5}
.err-summary ul{margin:6px 0 0;padding-left:20px}
.err-summary a{color:var(--red-dark);font-weight:600}
.route{margin-top:18px;background:var(--warn-bg);border:1px solid #F0D3A8;border-left:6px solid var(--warn-line);border-radius:var(--radius);padding:16px 20px}
.route h3{margin-top:0}
.deadline-box{margin-top:24px;background:var(--navy-soft);border-radius:var(--radius);padding:18px 20px}
.dl-main{font-weight:600;font-size:20px;color:var(--navy);margin-bottom:6px}
.deadline-box p:last-child{margin-bottom:0}
.dl-warn{margin-top:12px;padding-top:12px;border-top:1px solid #C9D3E2}
.money{display:flex;align-items:center;gap:8px;max-width:320px}
.money span{font-weight:600;font-size:20px;color:var(--muted)}
.balance{margin:24px 0 16px;font-size:20px}
.balance strong{font-family:var(--head);color:var(--navy)}
.review{margin:16px 0;border-top:1px solid var(--line)}
.review div{display:grid;gap:2px 16px;padding:12px 0;border-bottom:1px solid var(--line)}
@media(min-width:640px){.review div{grid-template-columns:minmax(0,1fr) minmax(0,1.3fr)}}
.review dt{font-weight:600;color:var(--muted);font-size:16px}
.review dd{margin:0;word-break:break-word}
.review .edit{font-size:15px;color:var(--navy);margin-left:8px}
.attach,.responsible{background:var(--band);border-radius:var(--radius);padding:16px 20px;margin:20px 0}
.attach h3{margin-top:0}
.responsible p{margin:0;max-width:72ch}
.done{margin-top:20px;border:2px solid var(--ok);border-radius:var(--radius);padding:18px 20px;background:#F2FAF5}
.done h3{margin-top:0;color:var(--ok)}
.done:focus{outline:none}

/* mail page */
.address-card{margin:26px 0;background:#fff;border:2px solid var(--navy);border-top:6px solid var(--red);border-radius:var(--radius);padding:22px 24px}
.ac-label{font-weight:600;text-transform:uppercase;letter-spacing:.06em;font-size:14px;color:var(--muted);margin-bottom:8px}
.address-card address{font-style:normal;font-family:var(--head);font-weight:600;font-size:24px;line-height:1.4;color:var(--navy);margin-bottom:12px}
.ac-note{font-weight:600;color:var(--warn-text)}
.ac-src{font-size:15px;color:var(--muted);margin:0}
.tips{padding-left:22px;max-width:72ch}
.tips li{margin-bottom:12px}
.remind{margin-top:32px;background:var(--navy-soft);border-radius:var(--radius);padding:22px 24px}
.remind h2{margin-top:0}
.inline-form{display:flex;gap:10px;flex-wrap:wrap;max-width:560px}
.inline-form input{flex:1 1 240px}
.hp{position:absolute;left:-9999px}
.sources-inline{font-size:15px;color:var(--muted);margin-top:28px}
.upsell{margin:24px 0;border:2px solid var(--navy);border-radius:var(--radius);padding:20px}

/* legal and prose pages */
.updated{font-size:15px;color:var(--muted);margin:0}
.prose-section{padding-top:8px}
.prose h2{margin-top:34px}
.prose p,.prose li{max-width:70ch}
.prose ul{padding-left:22px}
.prose li{margin-bottom:8px}
.prose code{font-size:15px;background:var(--band);padding:1px 5px;border-radius:4px}
textarea{width:100%;max-width:640px;font:inherit;font-size:18px;padding:11px 12px;border:2px solid var(--field);border-radius:var(--radius);min-height:150px}
.contact-form{margin:20px 0 30px}

/* phone header: logo, tagline, Start now and menu on one row */
@media(max-width:599px){
  .header-row{gap:8px;min-height:62px}
  .logo{font-size:19px;gap:5px}
  .star{width:18px;height:18px}
  .tagline{font-size:11px;letter-spacing:0}
  .header-start{font-size:15px;padding:8px 12px;min-height:40px}
  .js .menu-btn{width:42px;height:42px}
}

/* guide pages */
.guide-head{padding-bottom:12px}
.head-grid{display:grid;gap:28px}
@media(min-width:900px){.head-grid{grid-template-columns:minmax(0,1.4fr) minmax(0,1fr);align-items:start}}
.head-img img{width:100%;height:auto;max-height:340px;object-fit:cover;border-radius:var(--radius);display:block}
.quick{background:var(--navy-soft);border-left:6px solid var(--navy);border-radius:var(--radius);padding:16px 20px;max-width:760px}
.quick p{margin:0 0 8px}
.quick p:last-child{margin:0}
.quick-label{font-weight:600;text-transform:uppercase;letter-spacing:.06em;font-size:13px;color:var(--navy)}
.guide{padding-top:12px}
.guide h2{margin-top:40px}
.guide h3{margin-top:26px}
.guide p,.guide li{max-width:72ch}
.guide ul,.guide ol{padding-left:22px}
.guide li{margin-bottom:8px}
.guide table{min-width:560px}
.guide caption{text-align:left;font-weight:600;padding:0 0 8px;color:var(--navy)}
.figure{margin:24px 0}
.figure img{width:100%;max-width:760px;height:auto;border-radius:var(--radius);display:block}
.cta-inline{margin:32px 0;border:2px solid var(--navy);border-radius:var(--radius);padding:18px 20px;max-width:760px}
.cta-inline p{margin:0 0 10px}
.cta-inline .cta-btns{display:flex;gap:10px;flex-wrap:wrap}
.cta-inline .disclosure{margin:0}
.facts{display:grid;gap:12px;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));margin:18px 0;max-width:860px}
.facts div{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:14px 16px}
.facts dt{font-size:14px;font-weight:600;text-transform:uppercase;letter-spacing:.05em;color:var(--muted)}
.facts dd{margin:4px 0 0;font-family:var(--head);font-weight:700;font-size:20px;color:var(--navy)}
.mistakes li strong{color:var(--red-dark)}
.related{margin:36px 0 0;border-top:1px solid var(--line);padding-top:20px}
.related ul{display:flex;flex-wrap:wrap;gap:8px 20px;list-style:none;padding:0;margin:0}
.related a{font-weight:600}
.calc{background:#fff;border:2px solid var(--navy);border-radius:var(--radius);padding:20px;max-width:760px;margin:20px 0}
.calc .row2{margin-bottom:10px}
.calc-out{margin-top:16px;font-size:18px}
.calc-out strong{font-family:var(--head);color:var(--navy)}
.countdown{background:#fff;border:1px solid var(--line);border-left:6px solid var(--red);border-radius:var(--radius);padding:14px 18px;margin:8px 0 4px;max-width:760px}
.countdown p{margin:0 0 4px}
.countdown .dc-clock{margin:0}

/* labeled form (instructions page) */
.formmap{margin:24px 0;max-width:760px}
.formmap-img{position:relative;aspect-ratio:1313/1385;overflow:hidden;border:1px solid var(--line);border-radius:var(--radius);background:#fff}
.formmap-img img{position:absolute;top:0;left:0;width:100%;height:auto}
.mk{position:absolute;transform:translate(-50%,-50%);width:26px;height:26px;border-radius:50%;background:var(--red);color:#fff;font-weight:700;font-size:14px;line-height:26px;text-align:center;text-decoration:none;box-shadow:0 0 0 3px #fff}
.mk:hover{background:var(--red-dark);color:#fff}
@media(max-width:600px){.mk{width:20px;height:20px;line-height:20px;font-size:11px;box-shadow:0 0 0 2px #fff}}
.formmap figcaption{font-size:15px;color:var(--muted);margin:8px 0}
.formmap-legend{columns:2;column-gap:28px;padding-left:24px;font-size:16px}
@media(max-width:600px){.formmap-legend{columns:1}}
/* where to file */
.addr-grid{display:grid;gap:14px;grid-template-columns:repeat(auto-fit,minmax(240px,1fr));margin:16px 0}
.addr{background:#fff;border:1px solid var(--line);border-top:4px solid var(--navy);border-radius:var(--radius);padding:16px}
.addr address{font-style:normal;font-family:var(--head);font-weight:600;color:var(--navy);margin-bottom:8px}
.addr p{font-size:15px;color:var(--muted);margin:0}
.faq-toc{columns:2;column-gap:28px;padding-left:20px;font-size:16px}
@media(max-width:700px){.faq-toc{columns:1}}
.faq-toc li{break-inside:avoid}
table.codes td:first-child{font-weight:700;color:var(--navy)}
.sources{padding:20px 0;border-top:1px solid var(--line)}
.sources details{font-size:15px;color:var(--muted)}
.sources summary{cursor:pointer;width:fit-content;list-style-position:outside}
.sources summary:hover{color:var(--navy)}
.sources ul{margin:10px 0 6px;padding-left:20px}
.sources details p{margin:0}
.src-list{padding-left:20px}
.src-list li{margin-bottom:10px}
.src-list .used{display:block;font-size:14px;color:var(--muted)}

/* start page: free form first, e-file secondary */
.start-main{padding-top:4px}
.start-grid{display:grid;gap:28px}
@media(min-width:900px){.start-grid{grid-template-columns:minmax(0,1.6fr) minmax(0,1fr);align-items:start}}
.start-free .checks li{margin-bottom:12px}
.start-side{background:var(--band);border-radius:var(--radius);padding:20px 22px}
.start-side ul{padding-left:20px;margin-bottom:14px}
.compare th[scope=col]:nth-child(2){background:var(--navy)}
.compare td:nth-child(2){font-weight:600}
.efile-quiet{margin-top:18px;max-width:72ch}
.efile-link{font-weight:600}

/* states page */
.st-jump{display:flex;flex-wrap:wrap;gap:6px 10px;margin:18px 0;font-weight:600}
table.states{min-width:640px}
table.states td p{margin:0 0 6px;max-width:none}
table.states th[scope=row]{white-space:nowrap}
.st-tag{display:inline-block;font-size:14px;font-weight:600;padding:3px 9px;border-radius:999px;background:var(--navy-soft);color:var(--navy);white-space:nowrap}
.st-own_form{background:#FDE9EA;color:var(--red-dark)}
.st-no_business_income_tax{background:var(--band);color:var(--muted)}
.st-check{font-size:15px;color:var(--warn-text);font-weight:600}
.st-len,.st-forms,.st-src{font-size:15px}
.cta-efile{font-size:15px;color:var(--muted);margin:0}
.site-footer .linklike{text-align:left;font-size:inherit}
.choice:has(input:focus-visible){outline:3px solid var(--focus);outline-offset:2px}

/* season notice under the header */
.season{background:var(--warn-bg);border-bottom:1px solid #F0D3A8}
.season p{margin:0;padding:10px 0;font-size:15px;color:var(--ink);max-width:none}
.season a{font-weight:600}
.site-nav a{white-space:nowrap}
/* the season notice sits inside the sticky header */
.site-header .season{border-top:1px solid #F0D3A8;border-bottom:0}
@media(max-width:599px){.season p{font-size:13px;padding:6px 0;line-height:1.4}}
html{scroll-padding-top:150px}
table.fiscal{min-width:640px}
table.fiscal .ext{color:var(--muted);font-size:15px}
.glossary dt{font-weight:600;color:var(--navy);margin-top:16px;font-family:var(--head)}
.glossary dd{margin:4px 0 0;max-width:70ch}