:root{--color-bg:#f3f2f2;--color-surface:#eae9e9;--color-text:#201e1d;--color-accent:#0088b0;--color-accent-2:#d6006c;--color-divider:#201e1d29;--color-neutral-100:#f8f4f4;--color-neutral-200:#eae7e7;--color-neutral-300:#d7d3d3;--color-neutral-400:#bab6b6;--color-neutral-500:#9b9797;--color-neutral-600:#7d7979;--color-neutral-700:#605d5d;--color-neutral-800:#444141;--color-neutral-900:#2d2b2b;--color-accent-100:#e9f8ff;--color-accent-200:#cbeeff;--color-accent-300:#99e0ff;--color-accent-400:#62c5ee;--color-accent-500:#38a6cf;--color-accent-600:#1186ac;--color-accent-700:#006786;--color-accent-800:#004961;--color-accent-900:#0a303e;--color-accent-2-100:#fff1f4;--color-accent-2-200:#ffdee6;--color-accent-2-300:#ffc0d0;--color-accent-2-400:#ff90b1;--color-accent-2-500:#ff458e;--color-accent-2-600:#d82071;--color-accent-2-700:#aa0b56;--color-accent-2-800:#790e3d;--color-accent-2-900:#4b1528;--font-heading:"Source Serif 4", system-ui, sans-serif;--font-heading-weight:600;--font-body:"Source 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var(--color-divider);border-radius:50%;flex:none;width:16px;height:16px}.radio input:checked+.dot,.radio:hover .dot{border-color:var(--color-accent)}.radio input:checked+.dot{background:var(--color-accent);box-shadow:inset 0 0 0 4px var(--color-bg)}.radio input:focus-visible+.dot{outline:2px solid var(--color-accent);outline-offset:2px}.seg{border:1px solid var(--color-divider);border-radius:var(--radius-md);overflow:hidden}.seg,.seg-opt{display:inline-flex}.seg-opt{cursor:pointer;align-items:center;gap:6px;padding:7px 12px;font-size:13px}.seg-opt+.seg-opt{border-left:1px solid var(--color-divider)}.seg-opt:has(input:checked){background:var(--color-accent);color:var(--color-bg)}.seg-opt:not(:has(input:checked)):hover{background:color-mix(in srgb,var(--color-text) 7%,transparent)}.seg-opt:has(input:focus-visible){outline:2px solid var(--color-accent);outline-offset:-2px}.card{gap:var(--space-2);padding:var(--space-3);border-radius:var(--radius-md);background:var(--color-surface);flex-direction:column;display:flex}.card-kicker{letter-spacing:.1em;text-transform:uppercase;color:var(--color-accent);font-size:10px}.card-title{font-family:var(--font-heading);font-weight:var(--font-heading-weight);font-size:17px;line-height:1.2}.card-body{opacity:.8;flex:1;margin:0;font-size:13px}.elev-sm{box-shadow:var(--shadow-sm)}.elev-md{box-shadow:var(--shadow-md)}.elev-lg{box-shadow:var(--shadow-lg)}.tag{letter-spacing:.02em;border-radius:calc(var(--radius-md)*.75);align-items:center;padding:3px 10px;font-size:11px;display:inline-flex}.tag-accent{background:var(--color-accent-100);color:var(--color-accent-800)}.tag-accent-2{background:var(--color-accent-2-100);color:var(--color-accent-2-800)}.tag-neutral{background:var(--color-neutral-100);color:var(--color-neutral-800)}.tag-outline{border:1px solid var(--color-accent);color:var(--color-accent)}.table{border-collapse:collapse;width:100%;font-size:14px}.table th{text-align:left;letter-spacing:.08em;text-transform:uppercase;color:color-mix(in srgb,var(--color-text) 60%,transparent);border-bottom:1px solid var(--color-divider);font-size:11px}.table td,.table th{padding:var(--space-2)}.table td{border-bottom:1px solid color-mix(in srgb,var(--color-text) 8%,transparent)}.table tbody tr:hover{background:color-mix(in srgb,var(--color-text) 4%,transparent)}.dialog-backdrop{padding:var(--space-4);background:color-mix(in srgb,var(--color-neutral-900) 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h1{margin:0}.masthead-title{align-items:center;gap:var(--space-2);display:flex}.masthead-logo{flex-shrink:0;width:32px;height:32px}.masthead-byline{letter-spacing:.12em;text-transform:uppercase;color:var(--color-neutral-700);padding-bottom:4px;font-size:11px;text-decoration:none}.masthead-byline:hover{text-decoration:underline}.masthead-tagline{margin:var(--space-3) 0 0;max-width:640px;color:var(--color-neutral-700);font-size:15px}.masthead-rule{background:var(--color-text);height:3px;margin-top:var(--space-3)}.site-footer{max-width:980px;margin:var(--space-8) auto 0;padding:var(--space-3) var(--space-4) var(--space-6);border-top:1px solid 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var(--color-accent-800)}.problem-title{font-size:13px;font-weight:600}.problem-detail{opacity:.75;font-size:12px}.guided-progress{color:var(--color-accent);margin-bottom:var(--space-2);font-size:12px}.receipt-mark{background:var(--color-accent);width:56px;height:56px;color:var(--color-bg);margin-bottom:var(--space-4);border-radius:50%;place-items:center;font-size:28px;display:grid}.filing-choice{align-items:flex-start;gap:var(--space-3);padding:var(--space-3);border:1px solid var(--color-divider);border-radius:var(--radius-md);cursor:pointer;display:flex}.filing-choice+.filing-choice{margin-top:var(--space-2)}.filing-choice:has(input:checked){border-color:var(--color-accent);background:var(--color-accent-100)}.filing-choice input{margin-top:3px}.audit-trail{margin:var(--space-3) 0 0;gap:var(--space-2);flex-direction:column;padding:0;list-style:none;display:flex}.audit-trail li{padding:var(--space-2) var(--space-3);border-left:2px solid var(--color-divider)}@media (width<=760px){.wizard{grid-template-columns:1fr}.wizard-nav{flex-flow:wrap;position:static}.field-grid{grid-template-columns:1fr}}