/* Diagram layouts are scoped; typography and colors follow site.css. */
.tax-guide{--muted:var(--sub);--line:var(--hair);--paper:#fff;--lime:var(--mint);--amber:#fff1d9;--ochre:#85550a;color:var(--ink)}
.tax-guide *{box-sizing:border-box}
.tax-guide a{color:inherit;text-underline-offset:4px}
.tax-guide a:hover{text-decoration-thickness:2px}
.tax-guide a:focus-visible,.tax-guide summary:focus-visible{outline:3px solid #387a60;outline-offset:5px}
.tax-guide .guide-intro{padding:75px 0 45px}
.tax-guide .eyebrow{font-size:12px;font-weight:700;letter-spacing:1.5px;margin:0 0 13px}
.tax-guide .guide-intro h1{font-size:clamp(32px,4.7vw,56px);line-height:1.35;letter-spacing:-2px;margin:0 0 23px;font-weight:800}
.tax-guide .guide-intro em{font-style:normal;background:linear-gradient(transparent 60%,var(--lime) 60%)}
.tax-guide .guide-intro>p:not(.eyebrow){font-size:18px;color:var(--muted);line-height:1.85}
.tax-guide .guide-intro-bottom{display:flex;gap:30px;font-weight:700;padding-top:20px;flex-wrap:wrap}
.tax-guide .contents{display:flex;flex-wrap:wrap;border-block:1px solid var(--line);padding:15px 0;gap:10px 28px;font-size:14px}
.tax-guide .contents a{text-decoration:none;padding:7px 0}
.tax-guide .overview{padding:52px 0 25px}
.tax-guide h2{font-size:30px;line-height:1.5;letter-spacing:-1px;margin:0 0 14px}
.tax-guide h3{font-size:19px;line-height:1.5;margin:0 0 22px}
.tax-guide .lead{color:var(--muted);font-size:16px;margin:0}
.tax-guide figure{margin:30px 0;break-inside:avoid}
.tax-guide figcaption{font-size:12px;color:var(--muted);border-top:1px solid var(--line);padding-top:13px;margin-top:22px}
.tax-guide figcaption a{display:inline-block;margin-right:5px}
.tax-guide .deadline-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:17px}
.tax-guide .deadline{padding:26px;background:var(--soft);border:1px solid var(--line);border-radius:14px}
.tax-guide .label{font-size:14px;font-weight:700}
.tax-guide .big{font-size:68px;line-height:1.25;letter-spacing:-4px;margin-top:22px;font-weight:800}
.tax-guide .big span{font-size:22px;letter-spacing:-1px;margin-left:7px}
.tax-guide .deadline p{margin:10px 0 26px}
.tax-guide .calendar{display:grid;gap:2px;border-top:1px solid var(--line);padding-top:15px;font-size:13px}
.tax-guide .calendar strong{font-size:20px;margin-top:8px}
.tax-guide .deadline.dark{background:var(--ink);color:white}
.tax-guide .dark .label{color:var(--lime)}
.tax-guide .dark .calendar{border-color:#658279}
.tax-guide .note{font-size:13px;color:var(--muted);line-height:1.75;margin:18px 0 0}
.tax-guide .article{border-top:1px solid var(--line);padding:55px 0}
.tax-guide .article-head{display:flex;gap:24px;align-items:flex-start}
.tax-guide .section-no{font-size:18px;font-weight:800;background:var(--ink);color:var(--lime);width:49px;height:49px;display:grid;place-items:center;border-radius:50%;flex-shrink:0}
.tax-guide .article-head .eyebrow{margin-bottom:8px}
.tax-guide .tinted{padding:28px;background:var(--soft);border-radius:14px}
.tax-guide .steps{list-style:none;padding:0;margin:0;display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:20px;counter-reset:step}
.tax-guide .steps li{padding:22px 18px;border:1px solid var(--line);border-radius:10px;position:relative;counter-increment:step}
.tax-guide .steps li:before{content:counter(step,decimal-leading-zero);display:block;font-size:13px;color:var(--muted);margin-bottom:14px}
.tax-guide .steps li:not(:last-child):after{content:'→';position:absolute;right:-18px;top:50%;font-weight:800}
.tax-guide .steps b{display:block;font-size:18px;margin-bottom:8px}
.tax-guide .steps span{font-size:14px;color:var(--muted)}
.tax-guide .lookback{position:relative;padding-right:95px}
.tax-guide .lookback>div:not(.endpoint){margin-bottom:18px}
.tax-guide .lookback b{font-size:14px}
.tax-guide .track{height:34px;background:#dde7d9;margin-top:6px;display:flex;justify-content:flex-end;border-right:2px solid var(--ink)}
.tax-guide .track span{background:var(--ink);color:white;font-size:13px;text-align:center;padding:4px}
.tax-guide .lookback .endpoint{position:absolute;right:0;top:50%;font-size:14px;font-weight:700}
.tax-guide .takeaway,.tax-guide .prerequisite{border-left:4px solid #5d7b63;padding:15px 22px;background:var(--soft);margin:25px 0}
.tax-guide .takeaway p,.tax-guide .prerequisite p{font-size:14px;margin:6px 0 0}
.tax-guide .prerequisite{background:var(--amber);border-color:#b78231}
.tax-guide .full{margin-top:30px;border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.tax-guide summary{padding:19px 5px;font-size:15px;font-weight:700;cursor:pointer}
.tax-guide .prose{font-size:15px;padding:5px 5px 26px;color:#364d45}
.tax-guide .prose h3{margin-top:28px;margin-bottom:12px}
.tax-guide .prose p{margin:14px 0}
.tax-guide .prose ul,.tax-guide .prose ol{padding-left:24px}
.tax-guide .prose li{margin:8px 0}
.tax-guide .table-scroll{overflow-x:auto;max-width:100%;margin:18px 0}
.tax-guide table{border-collapse:collapse;width:100%;min-width:540px;font-size:14px;text-align:left}
.tax-guide th,.tax-guide td{border-bottom:1px solid var(--line);padding:12px;vertical-align:top}
.tax-guide th{background:var(--soft)}
.tax-guide .question{background:var(--ink);color:white;text-align:center;padding:18px;font-size:19px;font-weight:700;border-radius:9px;max-width:650px;margin:auto}
.tax-guide .branches{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:24px;position:relative;padding-top:32px}
.tax-guide .branches>div{border:1px solid var(--line);padding:22px;border-radius:10px;text-align:center;position:relative}
.tax-guide .branches>div:before{content:'↓';position:absolute;left:50%;top:-31px;color:var(--muted)}
.tax-guide .branch-label{display:block;font-size:12px;color:var(--muted);margin-bottom:12px}
.tax-guide .branches strong{font-size:18px;display:block}
.tax-guide .branches p{font-size:13px;color:var(--muted);margin-bottom:0}
.tax-guide .conclusion{background:var(--ink);color:white;text-align:center;border-radius:8px;padding:14px;margin-top:22px;font-size:16px}
.tax-guide .conclusion b{color:var(--lime)}
.tax-guide .conclusion span{padding:0 12px}
.tax-guide .split{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:30px}
.tax-guide .split>div{min-width:0}
.tax-guide .split>div+div{border-left:1px solid var(--line);padding-left:30px}
.tax-guide .split p{font-size:14px}
.tax-guide .split .large-text{font-size:24px;line-height:1.6}
.tax-guide .mini-pair{display:flex;gap:10px;flex-wrap:wrap}
.tax-guide .mini-pair span{font-size:12px;border:1px solid var(--line);padding:8px}
.tax-guide .mini-pair b{display:block;font-size:17px}
.tax-guide .tax-trio{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px}
.tax-guide .tax-trio>div{border:1px solid var(--line);padding:24px 20px;border-radius:12px}
.tax-guide .tax-number{font-size:13px;color:var(--muted)}
.tax-guide .tax-trio h3{margin:16px 0}
.tax-guide .tax-trio p{font-size:16px}
.tax-guide .deadline-line{font-size:15px;display:block;border-top:1px solid var(--line);padding-top:15px}
.tax-guide .tax-trio small{font-size:11px;color:var(--muted)}
.tax-guide .rate-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:20px}
.tax-guide .rate-row{border:1px solid var(--line);border-radius:10px;background:var(--paper);overflow:hidden}
.tax-guide .rate-row>b{display:block;background:var(--ink);color:white;padding:14px 18px}
.tax-guide .rate-row>div{display:flex;justify-content:space-between;align-items:center;gap:14px;padding:18px;border-bottom:1px solid var(--line)}
.tax-guide .rate-row>div:last-child{border:0}
.tax-guide .rate-row span{font-size:13px;max-width:60%}
.tax-guide .rate-row strong{font-size:29px;line-height:1.35;text-align:right}
.tax-guide .rate-row small{display:block;font-size:12px;font-weight:400}
.tax-guide .exchange{display:grid;grid-template-columns:1fr 2fr 1fr;align-items:center;gap:25px;max-width:700px;margin:0 auto 30px}
.tax-guide .person{display:grid;justify-items:center;gap:5px}
.tax-guide .person>span:last-child{font-size:12px;color:var(--muted)}
.tax-guide .person-icon{display:grid;place-items:center;border-radius:50%;background:var(--soft);width:80px;height:80px;margin-bottom:8px}
.tax-guide .arrows>div{display:flex;justify-content:space-between;align-items:center;gap:12px;border-bottom:1px solid var(--line);font-size:14px}
.tax-guide .arrows>div>span{font-size:28px}
.tax-guide .arrows p{text-align:center;font-size:15px}
.tax-guide .arrows p strong{font-size:21px}
.tax-guide .results{gap:18px}
.tax-guide .results>div+div{padding-left:24px;border:1px solid var(--line)}
.tax-guide .result{padding:24px;border-radius:12px;border:1px solid var(--line)}
.tax-guide .result>strong{display:block;font-size:21px;margin:13px 0}
.tax-guide .amber{background:var(--amber)}
.tax-guide .green{background:var(--soft)}
.tax-guide .verdict{font-size:14px;font-weight:700;display:block;border-top:1px solid var(--line);padding-top:15px;margin-top:20px}
.tax-guide .equation{display:grid;grid-template-columns:1fr auto 1fr auto 1fr;align-items:center;gap:15px;margin-top:25px;text-align:center}
.tax-guide .equation>div{padding:20px 8px}
.tax-guide .equation span{font-size:13px;display:block}
.tax-guide .equation strong{font-size:31px;display:block;margin-top:6px}
.tax-guide .equation>b{font-size:25px}
.tax-guide .highlight{background:var(--lime);border-radius:9px}
.tax-guide .money-caption{display:flex;justify-content:space-between;align-items:center;margin-bottom:13px}
.tax-guide .money-caption strong{font-size:30px}
.tax-guide .money-bar,.tax-guide .weight-bar{display:flex;gap:4px;min-height:90px}
.tax-guide .money-bar>div,.tax-guide .weight-bar>div{background:var(--ink);color:white;padding:18px;border-radius:8px;font-size:14px}
.tax-guide .money-bar b{font-size:24px;display:block}
.tax-guide .money-bar .excess,.tax-guide .weight-bar>div+div{background:#eaf1e8;color:var(--ink)}
.tax-guide .weight-bar b{font-size:42px;display:block}
.tax-guide .weight-bar span{font-size:12px;display:block}
.tax-guide .bar-example{margin-top:28px;padding-top:25px;border-top:1px solid var(--line)}
.tax-guide .bar-example h3{font-size:16px}
.tax-guide .bar-row{display:grid;grid-template-columns:130px 1fr 80px;align-items:center;gap:15px;margin:20px 0;font-size:14px}
.tax-guide .bar-track{background:#dfe7da;height:25px}
.tax-guide .bar-track>div{height:100%;background:#819c72}
.tax-guide .chosen .bar-track>div{background:var(--ink)}
.tax-guide .chosen b{color:var(--ink)}
.tax-guide .guide-closing{background:var(--ink);color:white;margin:10px -36px 0;padding:50px 36px}
.tax-guide .guide-closing h2{font-size:30px;color:var(--lime)}
.tax-guide .guide-closing-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px;margin:30px 0}
.tax-guide .guide-closing-grid>div{border-top:1px solid #6a8177;padding-top:15px;display:grid;gap:8px}
.tax-guide .guide-closing-grid b{font-size:22px}
.tax-guide .guide-closing-grid span{font-size:13px}
.tax-guide .guide-closing>p{font-size:12px;color:#d4e0d8;margin-top:32px}
@media(max-width:700px){.tax-guide .guide-intro{padding:45px 0 30px}
.tax-guide .guide-intro h1{letter-spacing:-1px}
.tax-guide .guide-intro>p:not(.eyebrow){font-size:15px}
.tax-guide .guide-intro-bottom{gap:14px;font-size:12px}
.tax-guide .contents{gap:5px 19px;font-size:13px}
.tax-guide .overview{padding-top:36px}
.tax-guide h2{font-size:24px}
.tax-guide .deadline-grid{grid-template-columns:1fr}
.tax-guide .deadline{display:grid;grid-template-columns:1fr 1fr;gap:0 20px;padding:23px}
.tax-guide .deadline .label{grid-column:1/-1}
.tax-guide .big{font-size:58px;margin-top:14px}
.tax-guide .deadline p{margin:5px 0 0;grid-column:1}
.tax-guide .calendar{grid-column:2;grid-row:2/4;align-content:center;border-top:0;border-left:1px solid var(--line);padding:0 0 0 18px}
.tax-guide .calendar strong{font-size:18px}
.tax-guide .article{padding:38px 0}
.tax-guide .article-head{gap:12px}
.tax-guide .section-no{width:35px;height:35px;font-size:14px}
.tax-guide .article-head .eyebrow{font-size:10px;letter-spacing:.8px}
.tax-guide .lead{font-size:14px}
.tax-guide .steps{grid-template-columns:1fr;gap:15px}
.tax-guide .steps li{display:grid;grid-template-columns:30px 1fr;gap:3px 12px;padding:17px}
.tax-guide .steps li:before{grid-row:1/3;margin:2px 0}
.tax-guide .steps b{font-size:16px;margin:0}
.tax-guide .steps span{grid-column:2;font-size:13px}
.tax-guide .steps li:not(:last-child):after{content:'↓';right:50%;top:auto;bottom:-19px}
.tax-guide .tinted{padding:22px 18px}
.tax-guide .lookback{padding-right:68px}
.tax-guide .lookback .endpoint{font-size:11px}
.tax-guide .lookback b{font-size:12px}
.tax-guide .track span{font-size:12px}
.tax-guide .split,.tax-guide .rate-grid,.tax-guide .tax-trio,.tax-guide .branches{grid-template-columns:1fr;gap:18px}
.tax-guide .split>div+div{border-left:0;border-top:1px solid var(--line);padding-left:0;padding-top:22px}
.tax-guide .split .large-text{font-size:23px}
.tax-guide .branches{padding-top:26px;gap:27px}
.tax-guide .question{font-size:17px;padding:17px}
.tax-guide .branches strong{font-size:16px}
.tax-guide .branches>div{padding:17px}
.tax-guide .conclusion{font-size:14px;padding:13px}
.tax-guide .conclusion span{padding:0 4px}
.tax-guide .tax-trio>div{padding:19px}
.tax-guide .tax-trio h3{margin:8px 0;font-size:19px}
.tax-guide .tax-trio p{margin:7px 0 15px}
.tax-guide .rate-row>div{padding:15px}
.tax-guide .exchange{gap:12px;grid-template-columns:65px 1fr 65px}
.tax-guide .person-icon{width:58px;height:58px}
.tax-guide .person-icon svg{width:35px;height:35px}
.tax-guide .person b{font-size:13px}
.tax-guide .arrows>div{font-size:11px;gap:4px}
.tax-guide .arrows>div>span{font-size:22px}
.tax-guide .arrows p{font-size:12px}
.tax-guide .arrows p strong{font-size:18px}
.tax-guide .results>div+div{padding:22px;border-top:1px solid var(--line)}
.tax-guide .result{padding:22px}
.tax-guide .equation{gap:5px;grid-template-columns:1fr 12px 1fr 12px 1fr}
.tax-guide .equation>div{padding:14px 3px}
.tax-guide .equation span{font-size:11px}
.tax-guide .equation strong{font-size:22px}
.tax-guide .equation>b{font-size:18px}
.tax-guide .money-bar>div,.tax-guide .weight-bar>div{padding:13px 10px;font-size:12px}
.tax-guide .money-bar b{font-size:20px}
.tax-guide .weight-bar span{font-size:11px}
.tax-guide .bar-row{grid-template-columns:90px 1fr 55px;gap:8px;font-size:11px}
.tax-guide .bar-example h3{font-size:14px}
.tax-guide .guide-closing{margin-inline:-20px;padding:35px 20px}
.tax-guide .guide-closing h2{font-size:25px}
.tax-guide .guide-closing-grid{gap:13px}
.tax-guide .guide-closing-grid b{font-size:19px}
.tax-guide .guide-closing-grid span{font-size:11px}
.tax-guide .prose{font-size:14px}
.tax-guide summary{font-size:13px}
.tax-guide figcaption{font-size:11px}
.tax-guide .note{font-size:12px}
.tax-guide .prerequisite,.tax-guide .takeaway{padding:14px 16px}
.tax-guide .prerequisite>b,.tax-guide .takeaway>b{font-size:14px}}
@media print{.tax-guide .contents{display:none}
.tax-guide .guide-intro{padding-top:10px}
.tax-guide .guide-intro h1{font-size:30pt}
.tax-guide .article{break-before:page;padding-top:15px}
.tax-guide .full{border:0}
.tax-guide summary{display:none}
.tax-guide .prose{font-size:10pt}
.tax-guide .prose h3{break-after:avoid}
.tax-guide .guide-closing{margin:0;padding:20px}
.tax-guide a{overflow-wrap:anywhere}
.tax-guide .table-scroll{overflow:visible}
.tax-guide table{min-width:0}
.tax-guide figure{break-inside:avoid}
.tax-guide .note,.tax-guide figcaption{font-size:9pt}
.tax-guide *{-webkit-print-color-adjust:exact;print-color-adjust:exact}}
@media(max-width:700px){.tax-guide .branches>div:before{content:none}}
/* Shared editorial scale: blog title 48/36, section 34/29, text 18/17. */
.tax-guide .guide-intro{display:block;padding:40px 0 58px}
.tax-guide .guide-intro h1{font-size:48px;line-height:1.25;letter-spacing:-.06em;margin:18px 0;font-weight:700}
.tax-guide .guide-intro em{color:#427a59;background:none}
.tax-guide .guide-intro>p:not(.eyebrow){font-size:16px;line-height:1.9;color:var(--sub)}
.tax-guide .eyebrow{font-size:12px;font-weight:700;letter-spacing:.13em}
.tax-guide .guide-intro .eyebrow{margin:0}
.tax-guide .guide-intro-bottom{padding-top:20px;gap:30px;font-size:14px;font-weight:500}
.tax-guide .contents{height:auto;justify-content:flex-start;padding:18px 0;gap:12px 28px;font-size:14px}
.tax-guide .contents a{margin:0;font-size:14px;font-weight:500}
.tax-guide .overview{padding:62px 0 30px}
.tax-guide h2{font-size:34px;line-height:1.5;letter-spacing:-.06em;font-weight:700;margin:0 0 18px}
.tax-guide h3{font-size:23px;line-height:1.5;letter-spacing:-.06em}
.tax-guide .article{padding:62px 0}
.tax-guide .article-head{background:transparent;border:0;z-index:auto;gap:24px}
.tax-guide .article-head .eyebrow{font-size:12px;letter-spacing:.13em}
.tax-guide .lead{font-size:16px;line-height:1.9;color:var(--sub)}
.tax-guide figure{margin:34px 0}
.tax-guide .tinted{padding:38px;background:#eaf1e8;border-radius:16px}
.tax-guide .deadline{background:#eaf1e8;border-radius:12px;padding:28px}
.tax-guide .deadline.dark{background:var(--navy);color:#fff}
.tax-guide .big{font-size:49px;letter-spacing:-.06em;font-weight:700}
.tax-guide .big span{font-size:19px;letter-spacing:inherit}
.tax-guide .calendar strong{font-size:20px}
.tax-guide .steps b{font-size:20px;font-weight:600}
.tax-guide .steps span{font-size:15px;line-height:1.85}
.tax-guide .note{font-size:14px;line-height:1.85}
.tax-guide figcaption{font-size:12px;line-height:1.8;margin-top:24px;padding-top:16px}
.tax-guide summary{font-size:16px;font-weight:500;padding:23px 0;line-height:1.7}
.tax-guide .prose{max-width:760px;margin:auto;font-size:18px;line-height:2;color:#364d45;padding:8px 0 34px}
.tax-guide .prose h3{font-size:23px;line-height:1.5;margin:32px 0 14px}
.tax-guide .prose p{margin:0 0 18px}
.tax-guide .prose li{margin:8px 0}
.tax-guide table{font-size:15px;line-height:1.85}
.tax-guide th,.tax-guide td{padding:14px;text-align:left}
.tax-guide .prerequisite,.tax-guide .takeaway{padding:20px 24px;border-radius:0 8px 8px 0}
.tax-guide .prerequisite p,.tax-guide .takeaway p{font-size:15px;line-height:1.85}
.tax-guide .question,.tax-guide .conclusion{background:var(--navy)}
.tax-guide .guide-closing{margin:10px 0 0;padding:56px 32px;background:var(--navy);border-radius:12px;text-align:center}
.tax-guide .guide-closing h2{font-size:39px;line-height:1.35;color:#fff;margin:20px 0 29px}
.tax-guide .guide-closing>p{text-align:center;font-size:12px;color:#b5c7b9}
.tax-guide .guide-closing-grid b{font-size:22px;color:var(--mint)}
@media(max-width:760px){
 .tax-guide .guide-intro{padding:18px 0 58px}
 .tax-guide .guide-intro h1{font-size:36px;line-height:1.25;letter-spacing:-.06em}
 .tax-guide .guide-intro>p:not(.eyebrow){font-size:16px}
 .tax-guide .guide-intro-bottom{font-size:13px;gap:14px}
 .tax-guide .contents{gap:8px 18px}
 .tax-guide .contents a{font-size:13px}
 .tax-guide .overview{padding-top:45px}
 .tax-guide h2{font-size:29px}
 .tax-guide .article{padding:45px 0}
 .tax-guide .article-head{gap:12px}
 .tax-guide .article-head .eyebrow{font-size:12px}
 .tax-guide .lead{font-size:16px}
 .tax-guide .tinted{padding:25px 16px}
 .tax-guide .deadline{padding:24px}
 .tax-guide .big{font-size:46px}
 .tax-guide .calendar strong{font-size:18px}
 .tax-guide .steps b{font-size:18px}
 .tax-guide .steps span{font-size:14px}
 .tax-guide .note{font-size:13px}
 .tax-guide .prose{font-size:17px;line-height:1.9}
 .tax-guide .prose h3{font-size:23px}
 .tax-guide summary{font-size:16px}
 .tax-guide figcaption{font-size:12px}
 .tax-guide .guide-closing{margin:10px 0 0;padding:43px 19px}
 .tax-guide .guide-closing h2{font-size:29px}
 .tax-guide .guide-closing-grid{grid-template-columns:1fr;text-align:left;gap:20px}
 .tax-guide .guide-closing-grid span{font-size:13px}
}
@media print{.tax-guide .prose{font-size:10pt}.tax-guide .guide-intro{padding:0}.tax-guide .guide-closing{margin:0}}

/* Keep section navigation available throughout the guide. */
.tax-guide .contents{position:sticky;top:var(--site-header-height,88px);z-index:20;background:#fff;box-shadow:0 5px 12px #142d2808}
.tax-guide .contents a{white-space:nowrap}
.tax-guide .contents a[aria-current="location"]{color:var(--blue);font-weight:700;text-decoration:underline;text-decoration-thickness:2px;text-underline-offset:7px}
@media(max-width:760px){.tax-guide .contents{padding:12px 0;gap:6px 18px}}
@media print{.tax-guide .contents{display:none}}