/*! tailwindcss v4.2.1 | MIT License | https://tailwindcss.com */
@layer theme{:root,:host{--font-sans:ui-sans-serif, system-ui, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji";--font-mono:ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace;--spacing:.25rem;--default-font-family:var(--font-sans);--default-mono-font-family:var(--font-mono)}}@layer base{*,:after,:before,::backdrop{box-sizing:border-box;border:0 solid;margin:0;padding:0}::file-selector-button{box-sizing:border-box;border:0 solid;margin:0;padding:0}html,:host{-webkit-text-size-adjust:100%;tab-size:4;line-height:1.5;font-family:var(--default-font-family,ui-sans-serif, system-ui, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji");font-feature-settings:var(--default-font-feature-settings,normal);font-variation-settings:var(--default-font-variation-settings,normal);-webkit-tap-highlight-color:transparent}hr{height:0;color:inherit;border-top-width:1px}abbr:where([title]){-webkit-text-decoration:underline dotted;text-decoration:underline dotted}h1,h2,h3,h4,h5,h6{font-size:inherit;font-weight:inherit}a{color:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;text-decoration:inherit}b,strong{font-weight:bolder}code,kbd,samp,pre{font-family:var(--default-mono-font-family,ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace);font-feature-settings:var(--default-mono-font-feature-settings,normal);font-variation-settings:var(--default-mono-font-variation-settings,normal);font-size:1em}small{font-size:80%}sub,sup{vertical-align:baseline;font-size:75%;line-height:0;position:relative}sub{bottom:-.25em}sup{top:-.5em}table{text-indent:0;border-color:inherit;border-collapse:collapse}:-moz-focusring{outline:auto}progress{vertical-align:baseline}summary{display:list-item}ol,ul,menu{list-style:none}img,svg,video,canvas,audio,iframe,embed,object{vertical-align:middle;display:block}img,video{max-width:100%;height:auto}button,input,select,optgroup,textarea{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}::file-selector-button{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}:where(select:is([multiple],[size])) optgroup{font-weight:bolder}:where(select:is([multiple],[size])) optgroup option{padding-inline-start:20px}::file-selector-button{margin-inline-end:4px}::placeholder{opacity:1}@supports (not ((-webkit-appearance:-apple-pay-button))) or (contain-intrinsic-size:1px){::placeholder{color:currentColor}@supports (color:color-mix(in lab, red, red)){::placeholder{color:color-mix(in oklab, currentcolor 50%, transparent)}}}textarea{resize:vertical}::-webkit-search-decoration{-webkit-appearance:none}::-webkit-date-and-time-value{min-height:1lh;text-align:inherit}::-webkit-datetime-edit{display:inline-flex}::-webkit-datetime-edit-fields-wrapper{padding:0}::-webkit-datetime-edit{padding-block:0}::-webkit-datetime-edit-year-field{padding-block:0}::-webkit-datetime-edit-month-field{padding-block:0}::-webkit-datetime-edit-day-field{padding-block:0}::-webkit-datetime-edit-hour-field{padding-block:0}::-webkit-datetime-edit-minute-field{padding-block:0}::-webkit-datetime-edit-second-field{padding-block:0}::-webkit-datetime-edit-millisecond-field{padding-block:0}::-webkit-datetime-edit-meridiem-field{padding-block:0}::-webkit-calendar-picker-indicator{line-height:1}:-moz-ui-invalid{box-shadow:none}button,input:where([type=button],[type=reset],[type=submit]){appearance:button}::file-selector-button{appearance:button}::-webkit-inner-spin-button{height:auto}::-webkit-outer-spin-button{height:auto}[hidden]:where(:not([hidden=until-found])){display:none!important}}@layer components;@layer utilities{.sr-only{clip-path:inset(50%);white-space:nowrap;border-width:0;width:1px;height:1px;margin:-1px;padding:0;position:absolute;overflow:hidden}.static{position:static}.start{inset-inline-start:var(--spacing)}.end{inset-inline-end:var(--spacing)}.container{width:100%}@media (width>=40rem){.container{max-width:40rem}}@media (width>=48rem){.container{max-width:48rem}}@media (width>=64rem){.container{max-width:64rem}}@media (width>=80rem){.container{max-width:80rem}}@media (width>=96rem){.container{max-width:96rem}}.block{display:block}.contents{display:contents}.hidden{display:none}.table{display:table}}:root{--paper:#f4f0e6;--paper-deep:#e9e3d5;--white:#fffdf8;--ink:#142b26;--ink-soft:#47605a;--line:#cfc8ba;--green:#0f5b4f;--green-soft:#dcece4;--red:#e64a2e;--red-dark:#bc321d;--amber:#f2c66c;--shadow:0 24px 70px #142b261f;--font-sans:var(--font-geist-sans), "PingFang TC", "Microsoft JhengHei", sans-serif;--font-mono:var(--font-geist-mono), monospace}*{box-sizing:border-box}html{scroll-behavior:smooth}body{background:var(--paper);color:var(--ink);font-family:var(--font-sans);-webkit-font-smoothing:antialiased;margin:0}button,input,select,textarea{font:inherit}button,a{-webkit-tap-highlight-color:transparent}a,button{color:inherit}main{min-height:100vh;overflow:hidden}.shell{width:min(1180px,100% - 48px);margin-inline:auto}.site-header{border-bottom:1px solid #142b262e;justify-content:space-between;align-items:center;width:min(1240px,100% - 48px);height:84px;margin-inline:auto;display:flex}.brand{align-items:center;gap:12px;text-decoration:none;display:inline-flex}.brand-mark{background:var(--ink);width:48px;height:38px;color:var(--white);letter-spacing:-.09em;border-radius:2px 12px 2px 2px;place-items:center;font-weight:900;display:grid}.brand-mark span{color:var(--red)}.brand-name{letter-spacing:-.02em;font-size:15px;font-weight:760}.site-header nav{align-items:center;gap:28px;font-size:14px;font-weight:600;display:flex}.site-header nav a{text-decoration:none}.site-header nav a:hover{color:var(--red)}.language-switcher{align-items:center;display:inline-flex}.language-switcher select{border:1px solid var(--line);background:var(--paper);min-height:36px;color:var(--ink);cursor:pointer;border-radius:999px;padding:0 28px 0 10px;font-size:12px;font-weight:700}.language-switcher select:focus{outline:2px solid var(--green);outline-offset:2px}.sr-only{clip:rect(0, 0, 0, 0);white-space:nowrap;border:0;width:1px;height:1px;margin:-1px;padding:0;position:absolute;overflow:hidden}.account-button{border:1px solid var(--ink);cursor:pointer;background:0 0;border-radius:999px;align-items:center;gap:8px;min-height:42px;padding:0 16px;font-weight:700;display:inline-flex}.account-status{background:#a49f93;border-radius:50%;width:7px;height:7px}.account-status.online{background:#24a174;box-shadow:0 0 0 3px #24a17429}.hero{grid-template-columns:1.08fr .92fr;align-items:center;gap:74px;min-height:650px;padding:86px 0 76px;display:grid}.eyebrow{color:var(--red-dark);font:700 11px/1 var(--font-mono);letter-spacing:.12em;text-transform:uppercase;margin-bottom:18px;display:block}.hero h1{letter-spacing:-.07em;max-width:720px;margin:0;font-size:clamp(52px,6.1vw,88px);font-weight:790;line-height:.97}.hero h1 em{color:var(--red);font-style:normal}.hero-copy>p{max-width:630px;color:var(--ink-soft);margin:28px 0 32px;font-size:19px;line-height:1.58}.hero-actions{align-items:center;gap:14px;display:flex}.button{cursor:pointer;border:1px solid #0000;border-radius:4px;justify-content:center;align-items:center;gap:16px;min-height:46px;padding:0 20px;font-weight:740;text-decoration:none;transition:transform .16s,background-color .16s,border-color .16s;display:inline-flex}.button:disabled{opacity:.55;cursor:not-allowed}.button:not(:disabled):hover{transform:translateY(-2px)}.button.primary{background:var(--red);color:#fff;border-color:var(--red);box-shadow:0 8px 0 var(--red-dark)}.button.primary:hover{background:#f25336}.button.secondary{border-color:var(--ink);background:0 0}.button.secondary:hover{background:var(--ink);color:var(--white)}.button.quiet{background:0 0;border-color:#0000;padding-inline:10px}.button.large{min-height:58px;padding:0 25px;font-size:16px}.button.full{width:100%;margin-top:18px}.trust-line{color:var(--ink-soft);flex-wrap:wrap;gap:20px;margin-top:34px;font-size:12px;font-weight:650;display:flex}.hero-form{background:var(--white);border:1px solid var(--ink);min-height:480px;box-shadow:18px 18px 0 var(--green), var(--shadow);padding:31px;position:relative;transform:rotate(1.2deg)}.form-topline{border-bottom:3px solid var(--ink);justify-content:space-between;align-items:center;padding-bottom:24px;display:flex}.form-topline span{font-size:18px;font-weight:720}.form-topline b{font:840 42px/1 var(--font-sans);letter-spacing:-.06em}.hero-question{border-bottom:1px solid var(--line);grid-template-columns:38px 1fr 28px;align-items:center;gap:14px;min-height:92px;display:grid}.hero-question>span{font:700 11px/1 var(--font-mono);color:var(--red)}.hero-question small{color:var(--ink-soft);margin-bottom:7px;font-size:12px;display:block}.hero-question strong{letter-spacing:.04em;font-size:15px}.hero-question>b{background:var(--green);color:#fff;border-radius:50%;place-items:center;width:25px;height:25px;display:grid}.hero-question.active{background:var(--green-soft);border:1px solid var(--green);min-height:126px;margin:0 -12px;padding:0 12px}.hero-question.muted{opacity:.6}.mini-choices{gap:8px;display:flex}.mini-choices i{border:1px solid var(--green);padding:9px 12px;font-size:11px;font-style:normal;font-weight:700}.mini-choices i:first-child{background:var(--green);color:#fff}.hero-progress{padding-top:26px}.hero-progress:before{content:"";background:var(--paper-deep);height:5px;display:block}.hero-progress>span{background:var(--red);height:5px;margin-top:-5px;display:block}.hero-progress small{color:var(--ink-soft);text-align:right;margin-top:10px;display:block}.stamp{border:3px double var(--red);width:83px;height:83px;color:var(--red);font:800 11px/1.2 var(--font-mono);text-align:center;background:#fffdf8d9;border-radius:50%;place-items:center;display:grid;position:absolute;bottom:38px;right:-21px;transform:rotate(-11deg)}.fact-strip{background:var(--ink);min-height:145px;color:var(--white);grid-template-columns:repeat(3,1fr);display:grid}.fact-strip>div{border-right:1px solid #ffffff29;align-items:flex-start;gap:18px;padding:34px clamp(24px,4vw,62px);display:flex}.fact-strip>div:last-child{border-right:0}.fact-strip span{font:700 11px/1 var(--font-mono);color:var(--amber)}.fact-strip p{color:#cbd7d3;margin:0;font-size:13px;line-height:1.45}.fact-strip b{color:#fff;letter-spacing:-.03em;margin-bottom:5px;font-size:21px;display:block}.form-version-monitor{border:1px solid var(--line);background:var(--white);grid-template-columns:auto 1fr auto;align-items:center;gap:15px;min-height:84px;margin-top:32px;padding:18px 20px;display:grid}.version-indicator{border:2px solid var(--green);background:var(--green);border-radius:50%;width:12px;height:12px;box-shadow:0 0 0 5px #0f5b4f1f}.form-version-monitor.checking .version-indicator{background:0 0;border-top-color:#0000;animation:.85s linear infinite monitor-spin}.form-version-monitor.review_required{border-color:var(--red);background:#fff0ec}.form-version-monitor.review_required .version-indicator{border-color:var(--red);background:var(--red);box-shadow:0 0 0 5px #e64a2e1f}.form-version-monitor.unavailable{background:#fff5d9;border-color:#d89a20}.form-version-monitor.unavailable .version-indicator{background:#d89a20;border-color:#d89a20;box-shadow:0 0 0 5px #d89a2021}.form-version-monitor strong{margin-bottom:4px;font-size:13px;display:block}.form-version-monitor p{color:var(--ink-soft);margin:0;font-size:11px;line-height:1.45}.form-version-monitor a{color:var(--green);white-space:nowrap;font-size:11px;font-weight:750}@keyframes monitor-spin{to{transform:rotate(360deg)}}.ad-wrap{padding:38px 0 12px}.ad-wrap-top{padding-top:18px;padding-bottom:18px}.ad-wrap-bottom{padding-top:12px;padding-bottom:54px}.ad-slot{border-top:1px solid var(--line);border-bottom:1px solid var(--line);place-items:center;min-height:98px;display:grid;position:relative}.ad-slot>span{color:#8a877f;font:600 9px/1 var(--font-mono);text-transform:uppercase;letter-spacing:.1em;position:absolute;top:7px;left:8px}.ad-placeholder:after{content:"Ad space activates after AdSense approval";color:#9d978c;font-size:12px}.tool-shell{background:var(--white);border:1px solid var(--ink);box-shadow:var(--shadow);grid-template-columns:250px minmax(0,1fr);align-items:start;margin-top:56px;margin-bottom:120px;scroll-margin-top:24px;display:grid}.step-rail{background:var(--ink);color:#fff;min-height:720px;padding:30px 27px;position:sticky;top:0}.rail-head{font:700 10px/1 var(--font-mono);letter-spacing:.11em;color:#aac0ba;justify-content:space-between;padding-bottom:26px;display:flex}.rail-head b{color:var(--amber)}.progress-track{display:none}.step-rail ol{margin:0;padding:0;list-style:none}.step-rail li{position:relative}.step-rail li:not(:last-child):after{content:"";background:#ffffff26;width:1px;position:absolute;top:42px;bottom:-6px;left:14px}.step-rail li button{color:#7f9891;text-align:left;cursor:pointer;background:0 0;border:0;align-items:center;gap:14px;width:100%;min-height:59px;padding:0;font-size:13px;font-weight:650;display:flex}.step-rail li button:disabled{cursor:default}.step-rail li button span{z-index:1;background:var(--ink);width:29px;height:29px;font:700 9px/1 var(--font-mono);border:1px solid #59716b;border-radius:50%;place-items:center;display:grid;position:relative}.step-rail li.active button{color:#fff}.step-rail li.active button span{background:var(--red);border-color:var(--red)}.step-rail li.done button{color:#d6e3df}.step-rail li.done button span{background:var(--green);border-color:#55a493}.rail-privacy{border-top:1px solid #ffffff29;padding-top:20px;position:absolute;bottom:28px;left:27px;right:27px}.rail-privacy b{color:var(--amber);font-size:12px}.rail-privacy p{color:#8ba19b;margin:5px 0 0;font-size:11px;line-height:1.45}.form-workspace{min-height:720px;padding:58px clamp(28px,6vw,76px) 0}.step-heading{max-width:720px;margin-bottom:39px}.step-heading h2,.section-intro h2{letter-spacing:-.055em;margin:0 0 15px;font-size:clamp(32px,4vw,49px);line-height:1.04}.step-heading p,.section-intro p{color:var(--ink-soft);margin:0;font-size:15px;line-height:1.65}.choice-grid{gap:12px;display:grid}.choice-grid.three{grid-template-columns:repeat(3,1fr)}.choice-card{border:1px solid var(--line);text-align:left;cursor:pointer;background:#fff;align-items:flex-start;gap:12px;min-height:132px;padding:20px;display:flex;position:relative}.choice-card:hover,.choice-card.active{border-color:var(--green);background:#f4fbf7}.choice-card.active{box-shadow:inset 0 -4px var(--green)}.choice-card>span:nth-child(2){min-width:0}.choice-dot{border:1px solid var(--line);color:#fff;border-radius:50%;flex:none;place-items:center;width:20px;height:20px;font-size:11px;display:grid}.choice-card.active .choice-dot{background:var(--green);border-color:var(--green)}.choice-card strong{margin-bottom:8px;font-size:14px;display:block}.choice-card small{color:var(--ink-soft);font-size:11px;line-height:1.45;display:block}.choice-card>b{color:var(--red-dark);font:700 9px/1 var(--font-mono);text-transform:uppercase;letter-spacing:.07em;position:absolute;bottom:16px;left:20px}.notice{border-left:4px solid;margin:22px 0;padding:16px 18px;font-size:13px;line-height:1.55}.notice a{font-weight:750}.notice.green{background:var(--green-soft);border-color:var(--green)}.notice.amber{background:#fff5d9;border-color:#d89a20}.notice.error{border-color:var(--red);color:#8c2716;background:#fff0ec}.reuse-panel{background:var(--ink);color:#fff;justify-content:space-between;align-items:center;gap:24px;margin-top:28px;padding:24px;display:flex}.reuse-panel .eyebrow{color:var(--amber);margin-bottom:9px}.reuse-panel h3{margin:0 0 7px;font-size:21px}.reuse-panel p{color:#afc1bc;margin:0;font-size:12px}.reuse-actions{flex:none;gap:10px;display:flex}.reuse-actions .secondary{color:#fff;border-color:#ffffff80}.import-panel{background:#fbf8f1;border:1px dashed #979185;grid-template-columns:50px 1fr auto;align-items:center;gap:16px;margin-top:18px;padding:19px;display:grid}.import-icon{border:1px solid var(--red);width:46px;height:54px;color:var(--red);font:800 10px/1 var(--font-mono);place-items:center;display:grid}.import-panel h3{margin:0 0 5px;font-size:15px}.import-panel p{color:var(--ink-soft);margin:0;font-size:11px;line-height:1.5}.upload-button input{display:none}.inline-message{color:var(--green);margin-top:10px;font-size:12px;font-weight:650}.form-grid{gap:21px 18px;display:grid}.form-grid.two{grid-template-columns:repeat(2,minmax(0,1fr))}.form-grid.three{grid-template-columns:repeat(3,minmax(0,1fr))}.field{flex-direction:column;gap:8px;min-width:0;display:flex}.field.span-two{grid-column:span 2}.field-label{min-height:15px;color:var(--ink);font-size:12px;font-weight:720}.field-label em{color:#8a867f;font:600 9px/1 var(--font-mono);text-transform:uppercase;margin-left:6px;font-style:normal}.field input,.field select,.field textarea{width:100%;min-height:47px;color:var(--ink);background:#fff;border:1px solid #999387;border-radius:2px;outline:none;padding:10px 12px;font-size:14px;transition:border-color .12s,box-shadow .12s}.field textarea{resize:vertical}.field input:focus,.field select:focus,.field textarea:focus{border-color:var(--green);box-shadow:0 0 0 3px #0f5b4f1f}.field.field-error .field-label{color:var(--red-dark)}.field.field-error input,.field.field-error select,.field.field-error textarea{border-color:var(--red);background:#fff4f1;box-shadow:0 0 0 3px #e64a2e1c}.field small{color:#77736a;font-size:10px;line-height:1.45}.address-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:18px;margin-bottom:26px;display:grid}.subsection-label{border-bottom:1px solid var(--line);color:var(--green);font:740 11px/1 var(--font-mono);text-transform:uppercase;letter-spacing:.08em;margin:31px 0 15px;padding-bottom:9px}.person-quick-fill{border:1px solid var(--line);background:#f8f5ed;grid-template-columns:minmax(0,1fr) auto;align-items:center;gap:12px 20px;margin:0 0 25px;padding:14px 16px;display:grid}.person-quick-fill strong{margin-bottom:4px;font-size:12px;display:block}.person-quick-fill small{color:var(--ink-soft);font-size:10px;line-height:1.4}.person-quick-fill-actions{justify-content:flex-end;align-items:center;gap:10px;display:flex}.person-quick-fill-actions select{max-width:190px;min-height:34px;color:var(--ink);background:#fff;border:1px solid #999387;padding:5px 9px;font-size:11px}.person-quick-fill-message{grid-column:1/-1;font-weight:650;color:var(--green)!important}.identity-row{margin-top:22px}.inline-choice-row{grid-template-columns:1fr 180px 180px;align-items:stretch;gap:12px;margin:30px 0;display:grid}.inline-choice-row>span{align-self:center;font-size:13px;font-weight:720}.inline-choice-row .choice-card{min-height:86px;padding:13px}.inline-choice-row .choice-card>b{display:none}.deadline-card{background:var(--green-soft);border-left:4px solid var(--green);grid-template-columns:1fr auto;align-items:center;gap:5px 18px;margin:26px 0;padding:21px 24px;display:grid}.deadline-card span{color:var(--green);font:720 10px/1 var(--font-mono);text-transform:uppercase;letter-spacing:.08em}.deadline-card strong{letter-spacing:-.04em;grid-row:span 2;font-size:27px}.deadline-card small{color:var(--ink-soft)}.deadline-card.late{border-color:var(--red);background:#fff0e5}.deadline-card.late span{color:var(--red-dark)}.paper-preview{border:1px solid var(--line);background:#f8f5ed;margin-top:34px;padding:22px}.paper-preview>span{color:#777168;font:680 9px/1 var(--font-mono);text-transform:uppercase;letter-spacing:.08em}.paper-preview>div{border:1px solid var(--ink);grid-template-columns:1.3fr .6fr 1fr 1fr;margin-top:14px;display:grid}.paper-preview b{border-right:1px solid var(--ink);padding:16px 13px;font-size:12px}.paper-preview b:last-child{border:0}.section-card{border:1px solid var(--line);background:#fff;margin-top:22px;padding:25px}.section-card-head{justify-content:space-between;align-items:center;gap:18px;margin-bottom:25px;display:flex}.section-card-head>div:first-child{align-items:center;gap:11px;display:flex}.section-card-head h3{margin:0;font-size:17px}.number-chip{background:var(--ink);color:#fff;width:31px;height:31px;font:700 9px/1 var(--font-mono);border-radius:50%;place-items:center;display:grid}.segmented{background:var(--paper-deep);padding:3px;display:flex}.segmented button{cursor:pointer;background:0 0;border:0;min-height:34px;padding:0 13px;font-size:11px;font-weight:720}.segmented button.active{background:var(--white);box-shadow:0 1px 4px #142b2626}.segmented.small button{min-height:30px;padding:0 10px}.text-button{color:var(--green);cursor:pointer;background:0 0;border:0;padding:5px;font-size:12px;font-weight:750}.text-button.danger{color:var(--red-dark)}.repeat-card{border-top:1px dashed var(--line);margin-top:18px;padding-top:22px}.repeat-card:first-of-type{border-top:0;padding-top:0}.repeat-head{justify-content:space-between;margin-bottom:18px;display:flex}.repeat-head strong{font-size:13px}.repeat-head button{color:var(--red-dark);cursor:pointer;background:0 0;border:0;font-size:11px}.section-actions{gap:12px!important;display:flex!important}.check-row{cursor:pointer;align-items:flex-start;gap:10px;margin-top:20px;font-size:12px;line-height:1.45;display:flex}.check-row input{width:17px;height:17px;accent-color:var(--green)}.add-card{width:100%;min-height:56px;color:var(--green);cursor:pointer;background:0 0;border:1px dashed #817c72;margin-top:16px;font-weight:750}.review-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:15px;display:grid}.review-card{border:1px solid var(--line);background:#fff;padding:20px}.review-card-head{justify-content:space-between;align-items:center;margin-bottom:12px;display:flex}.review-card h3{margin:0;font-size:15px}.review-card button{color:var(--green);cursor:pointer;background:0 0;border:0;font-size:11px;font-weight:750}.summary-row{border-top:1px solid #e8e3d9;justify-content:space-between;gap:20px;padding:8px 0;font-size:11px;display:flex}.summary-row span{color:var(--ink-soft)}.summary-row strong{text-align:right;font-weight:650}.presentor-card{margin-top:18px}.section-copy{color:var(--ink-soft);margin:-12px 0 22px;font-size:12px}.declaration{background:#fff7df;border:1px solid #e4c878;margin:24px 0;padding:16px}.declaration-error{border-color:var(--red);color:var(--red-dark);background:#fff0ec}.download-panel{background:var(--ink);color:#fff;justify-content:space-between;align-items:center;gap:28px;padding:27px;display:flex}.download-panel .eyebrow{color:var(--amber);margin-bottom:9px}.download-panel h3{margin:0 0 6px;font-size:22px}.download-panel p{color:#a7bbb6;max-width:480px;margin:0;font-size:11px;line-height:1.5}.download-button{flex:none;min-height:54px}.step-actions{z-index:3;border-top:1px solid var(--line);-webkit-backdrop-filter:blur(12px);backdrop-filter:blur(12px);background:#fffdf8f0;justify-content:space-between;margin:48px calc(-1*clamp(28px,6vw,76px)) 0;padding:19px clamp(28px,6vw,76px);display:flex;position:sticky;bottom:0}.how{padding:30px 0 120px}.section-intro{max-width:680px;margin-bottom:46px}.how-grid{border-top:1px solid var(--ink);grid-template-columns:repeat(3,1fr);display:grid}.how-grid article{border-right:1px solid var(--line);min-height:250px;padding:27px 30px 20px 0}.how-grid article+article{padding-left:30px}.how-grid article:last-child{border-right:0}.how-grid article>span{font:700 10px/1 var(--font-mono);color:var(--red)}.how-grid h3{letter-spacing:-.04em;margin:47px 0 12px;font-size:30px}.how-grid p{color:var(--ink-soft);margin:0;font-size:13px;line-height:1.6}.faq{border-top:1px solid var(--line);padding:90px 0 120px}.faq-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;display:grid}.faq details{background:var(--white);border:1px solid var(--line);padding:20px 22px}.faq summary{cursor:pointer;font-size:14px;font-weight:750}.faq details p{color:var(--ink-soft);margin:14px 0 0;font-size:12px;line-height:1.6}footer{background:var(--ink);color:#fff;padding:70px 0 22px}.footer-grid{grid-template-columns:1.6fr .7fr .7fr;gap:70px;display:grid}.brand.inverse .brand-mark{background:var(--white);color:var(--ink)}.footer-grid>div:first-child p{color:#91a7a1;max-width:390px;margin:24px 0 0;font-size:13px;line-height:1.6}.footer-grid>div:not(:first-child){flex-direction:column;gap:13px;display:flex}.footer-grid b{color:var(--amber);font:700 10px/1 var(--font-mono);text-transform:uppercase;letter-spacing:.1em;margin-bottom:7px}.footer-grid a,.footer-grid button{color:#c7d4d0;text-align:left;cursor:pointer;background:0 0;border:0;padding:0;font-size:12px;text-decoration:none}.footer-bottom{color:#7d9690;font:600 9px/1.4 var(--font-mono);border-top:1px solid #ffffff26;justify-content:space-between;margin-top:60px;padding-top:20px;display:flex}.modal-backdrop{z-index:50;-webkit-backdrop-filter:blur(6px);backdrop-filter:blur(6px);background:#0c1d19b8;place-items:center;padding:22px;display:grid;position:fixed;inset:0}.account-dialog{background:var(--white);border:1px solid var(--ink);width:min(470px,100%);box-shadow:var(--shadow);padding:36px;position:relative}.modal-close{cursor:pointer;background:0 0;border:0;width:34px;height:34px;font-size:26px;position:absolute;top:13px;right:16px}.account-dialog h2{letter-spacing:-.05em;margin:0 0 12px;font-size:34px}.account-dialog>p{color:var(--ink-soft);font-size:13px;line-height:1.55}.form-message{font-weight:650;color:var(--green)!important;font-size:12px!important}.privacy-note{border-top:1px solid var(--line);margin-top:25px;padding-top:18px;font-size:10px!important}.signed-in-card{background:var(--green-soft);flex-direction:column;align-items:flex-start;gap:8px;padding:20px;display:flex}.signed-in-card span{color:var(--ink-soft);font-size:10px}.signed-in-card .button{margin-top:10px}.legal-page{min-height:100vh}.legal-content{max-width:820px;padding:80px 0 120px}.legal-content h1{letter-spacing:-.06em;margin:0 0 22px;font-size:clamp(42px,7vw,72px)}.legal-content h2{margin:44px 0 12px;font-size:22px}.legal-content p,.legal-content li{color:var(--ink-soft);font-size:14px;line-height:1.7}.content-page{min-height:100vh}.content-shell{padding-top:68px;padding-bottom:110px}.content-shell>h1{letter-spacing:-.065em;max-width:840px;margin:0 0 18px;font-size:clamp(42px,7vw,76px);line-height:.98}.content-lede{max-width:720px;color:var(--ink-soft);margin:0 0 42px;font-size:18px;line-height:1.62}.guide-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:16px;margin:38px 0 36px;display:grid}.guide-card{border:1px solid var(--line);background:var(--white);flex-direction:column;align-items:flex-start;min-height:235px;padding:25px;transition:transform .16s,border-color .16s,box-shadow .16s;display:flex}.guide-card:hover{border-color:var(--green);box-shadow:8px 8px 0 var(--green-soft);transform:translateY(-3px)}.guide-card .eyebrow{margin-bottom:18px}.guide-card h2{letter-spacing:-.04em;margin:0 0 11px;font-size:23px}.guide-card p{color:var(--ink-soft);margin:0 0 20px;font-size:13px;line-height:1.58}.guide-card .button{margin-top:auto}.content-callout{border-left:4px solid var(--green);background:var(--green-soft);margin:26px 0;padding:18px 21px;font-size:13px;line-height:1.6}.content-callout.amber{background:#fff5d9;border-color:#d89a20}.content-callout strong{margin-bottom:5px;display:block}.source-note{color:var(--ink-soft);margin-top:34px;font-size:11px;line-height:1.6}.source-note a,.source-list a{color:var(--green);font-weight:720}.article-content{max-width:850px}.article-content h2{letter-spacing:-.045em;margin:48px 0 13px;font-size:27px}.article-content h3{margin:29px 0 9px;font-size:17px}.article-content p,.article-content li{color:var(--ink-soft);font-size:14px;line-height:1.72}.article-content ul,.article-content ol{padding-left:22px}.article-content li+li{margin-top:8px}.back-link{color:var(--green);margin-bottom:35px;font-size:12px;font-weight:750;text-decoration:none;display:inline-flex}.back-link:hover{color:var(--red-dark)}.deadline-highlight{border:1px solid var(--green);background:var(--green-soft);grid-template-columns:minmax(0,1fr) auto;align-items:center;gap:18px;margin:30px 0 38px;padding:25px;display:grid}.deadline-highlight span{color:var(--green);font:700 10px/1 var(--font-mono);letter-spacing:.08em;text-transform:uppercase;margin-bottom:7px;display:block}.deadline-highlight strong{letter-spacing:-.045em;font-size:29px;display:block}.deadline-highlight p{margin:7px 0 0;font-size:12px}.deadline-highlight b{color:var(--green);font:800 47px/1 var(--font-sans);letter-spacing:-.06em}.content-table-wrap{border:1px solid var(--line);background:var(--white);margin:22px 0 30px;overflow-x:auto}.content-table{border-collapse:collapse;width:100%;min-width:560px;font-size:13px}.content-table th,.content-table td{text-align:left;vertical-align:top;border-bottom:1px solid var(--line);padding:14px 16px}.content-table th{color:var(--ink);font:700 10px/1.3 var(--font-mono);letter-spacing:.06em;text-transform:uppercase;background:#eee9df}.content-table td{color:var(--ink-soft);line-height:1.5}.content-table tr:last-child td{border-bottom:0}.source-list{margin-top:16px;padding-left:20px}.source-list li{margin-top:8px}.source-list a{margin-top:9px;display:block}.mistake-list{gap:13px;margin:30px 0 38px;display:grid}.mistake-list section{border:1px solid var(--line);background:var(--white);grid-template-columns:48px 1fr;gap:17px;padding:19px 21px;display:grid}.mistake-list section>span{background:var(--ink);color:#fff;width:31px;height:31px;font:700 10px/1 var(--font-mono);border-radius:50%;place-items:center;display:grid}.mistake-list h2{letter-spacing:-.02em;margin:0 0 6px;font-size:17px}.mistake-list p{margin:0;font-size:13px}.tax-hero{min-height:630px}.tax-hero-card{box-shadow:-17px 17px 0 var(--red), var(--shadow);transform:rotate(-1deg)}.tax-tool-shell{scroll-margin-top:24px}.tax-workspace-note{border-bottom:1px solid var(--line);min-height:43px;color:var(--red-dark);font:700 10px/1 var(--font-mono);letter-spacing:.07em;text-transform:uppercase;justify-content:space-between;align-items:center;gap:14px;margin:-20px 0 28px;padding-bottom:15px;display:flex}.tax-workspace-note a{color:var(--green);font:700 10px/1 var(--font-sans);letter-spacing:0;text-transform:none}.tax-card-total{color:var(--green);font-size:16px}.tax-spouse-card{background:#fbf8f1}.tax-toggle-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;margin-top:25px;display:grid}.tax-toggle{border:1px solid var(--line);cursor:pointer;background:#fbf8f1;align-items:flex-start;gap:12px;min-height:67px;padding:14px 16px;display:flex}.tax-toggle input{width:17px;height:17px;accent-color:var(--green);margin-top:2px}.tax-toggle b{margin-bottom:5px;font-size:12px;display:block}.tax-toggle small{color:var(--ink-soft);font-size:10px;line-height:1.45;display:block}.tax-summary-grid{grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;margin:28px 0;display:grid}.tax-summary-card{border:1px solid var(--line);background:#fbf8f1;min-height:102px;padding:19px}.tax-summary-card span{color:var(--ink-soft);margin-bottom:16px;font-size:11px;display:block}.tax-summary-card strong{color:var(--ink);letter-spacing:-.04em;font-size:23px;display:block}.tax-summary-card.accent{border-color:var(--green);background:var(--green-soft)}.tax-summary-card.accent strong{color:var(--green)}.tax-saving-banner{border-left:4px solid var(--green);background:var(--green-soft);grid-template-columns:1fr auto;align-items:center;gap:5px 18px;margin:18px 0 30px;padding:21px 24px;display:grid}.tax-saving-banner.neutral{border-color:var(--line);background:#f8f5ed}.tax-saving-banner span{color:var(--green);font:700 10px/1 var(--font-mono);letter-spacing:.08em;text-transform:uppercase}.tax-saving-banner strong{color:var(--green);letter-spacing:-.04em;grid-row:span 2;font-size:28px}.tax-saving-banner small{color:var(--ink-soft);font-size:11px}.tax-tips{margin-top:30px}.tax-tips .section-card-head{margin-bottom:10px}.tax-tips .section-card-head h3{margin:0;font-size:18px}.tax-tips article{border-top:1px solid var(--line);padding:16px 0}.tax-tips article b{color:var(--green);font-size:13px}.tax-tips article p{color:var(--ink-soft);margin:5px 0 0;font-size:12px;line-height:1.55}.tax-download-panel{margin-top:28px}.tax-official-links{flex-wrap:wrap;gap:16px;margin-top:22px;display:flex}.tax-official-links a{color:var(--green);font-size:12px;font-weight:750}.tax-how{padding-top:30px}.tax-faq{padding-top:75px}@media (width<=980px){.hero{grid-template-columns:1fr;gap:65px}.hero-form{justify-self:center;width:100%;max-width:620px}.fact-strip{grid-template-columns:1fr}.fact-strip>div{border-bottom:1px solid #ffffff24;border-right:0}.tool-shell{grid-template-columns:1fr}.step-rail{min-height:auto;padding:22px 24px;position:relative}.rail-head{padding-bottom:14px}.step-rail ol{gap:8px;display:flex;overflow-x:auto}.step-rail li{flex:none}.step-rail li:not(:last-child):after,.rail-privacy{display:none}.step-rail li button{width:auto;min-height:38px;padding-right:12px}.step-rail li button span{width:26px;height:26px}.form-workspace{min-height:auto}.footer-grid{grid-template-columns:1.2fr .8fr .8fr;gap:35px}}@media (width<=720px){.shell,.site-header{width:min(100% - 28px,1180px)}.site-header{height:72px}.site-header nav>a,.brand-name{display:none}.hero{padding:58px 0 65px}.hero h1{font-size:clamp(47px,14vw,66px)}.hero-copy>p{font-size:16px}.hero-actions{flex-direction:column;align-items:stretch}.hero-form{min-height:440px;box-shadow:9px 9px 0 var(--green);padding:23px;transform:none}.mini-choices{flex-wrap:wrap}.trust-line{gap:10px 16px}.form-version-monitor{grid-template-columns:auto 1fr}.form-version-monitor a{grid-column:2}.choice-grid.three,.form-grid.two,.form-grid.three,.address-grid,.review-grid,.faq-grid,.how-grid{grid-template-columns:1fr}.choice-card{min-height:107px}.choice-card>b{inset:14px 14px auto auto}.form-workspace{padding:42px 20px 0}.step-heading h2,.section-intro h2{font-size:35px}.import-panel{grid-template-columns:42px 1fr}.import-panel .upload-button{grid-column:span 2}.reuse-panel,.download-panel{flex-direction:column;align-items:stretch}.reuse-actions{flex-direction:column}.inline-choice-row{grid-template-columns:1fr 1fr}.inline-choice-row>span{grid-column:span 2}.deadline-card{grid-template-columns:1fr}.deadline-card strong{grid-row:auto}.paper-preview>div{grid-template-columns:1fr 1fr}.paper-preview b:nth-child(2){border-right:0}.paper-preview b:nth-child(-n+2){border-bottom:1px solid var(--ink)}.section-card{padding:19px}.section-card-head{flex-direction:column;align-items:flex-start}.person-quick-fill{grid-template-columns:1fr}.person-quick-fill-actions{flex-wrap:wrap;justify-content:flex-start}.section-actions{justify-content:space-between;width:100%}.field.span-two{grid-column:auto}.step-actions{margin-inline:-20px;padding-inline:20px}.how{padding-bottom:80px}.how-grid article,.how-grid article+article{border-right:0;border-bottom:1px solid var(--line);min-height:auto;padding:28px 0}.how-grid h3{margin-top:24px}.footer-grid{grid-template-columns:1fr 1fr}.footer-grid>div:first-child{grid-column:span 2}.footer-bottom{flex-direction:column;align-items:flex-start;gap:12px}.content-shell{padding-top:45px;padding-bottom:75px}.content-lede{font-size:16px}.guide-grid,.deadline-highlight{grid-template-columns:1fr}.deadline-highlight b{font-size:40px}.mistake-list section{grid-template-columns:1fr;gap:10px}.tax-hero-card{box-shadow:-9px 9px 0 var(--red);transform:none}.tax-toggle-grid,.tax-summary-grid,.tax-saving-banner{grid-template-columns:1fr}.tax-saving-banner strong{grid-row:auto}.tax-workspace-note{flex-direction:column;align-items:flex-start;gap:10px}}@media (prefers-reduced-motion:reduce){*{scroll-behavior:auto!important;transition:none!important}}
