/* Shared production styles for 1099TaxCalcs.com */
:root{--navy:#10233f;--blue:#176b87;--green:#13725b;--ink:#24364b;--muted:#5c6b7c;--line:#d8e1e8;--soft:#f3f7f8;--white:#fff;--danger:#a4262c;--shadow:0 10px 30px rgba(16,35,63,.08);font-family:Inter,ui-sans-serif,system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif;color:var(--ink);background:#fff;line-height:1.6}*{box-sizing:border-box}body{margin:0}a{color:var(--blue);text-underline-offset:3px}a:hover{text-decoration-thickness:2px}h1,h2,h3{color:var(--navy);line-height:1.18;margin-top:0}h1{font-size:clamp(2.15rem,5vw,4rem);letter-spacing:-.045em;max-width:900px}h2{font-size:clamp(1.5rem,3vw,2.25rem);letter-spacing:-.025em}h3{font-size:1.15rem}p{margin:0 0 1rem}.container{width:min(1160px,calc(100% - 40px));margin:auto}.skip-link{position:absolute;left:-999px;top:8px;background:var(--navy);color:#fff;padding:10px;z-index:20}.skip-link:focus{left:8px}.site-header{position:sticky;top:0;background:rgba(255,255,255,.97);border-bottom:1px solid var(--line);z-index:10}.nav-wrap{width:min(1240px,calc(100% - 32px));margin:auto;min-height:72px;display:flex;align-items:center;gap:24px}.brand{font-size:1.3rem;font-weight:850;color:var(--navy);text-decoration:none;white-space:nowrap}.brand span{color:var(--green)}#site-nav{display:flex;align-items:center;gap:20px;margin-left:auto}#site-nav a{color:var(--ink);font-size:.92rem;font-weight:650;text-decoration:none}.menu-button{display:none}.button{display:inline-flex;justify-content:center;align-items:center;border:2px solid var(--green);border-radius:8px;background:var(--green);color:#fff;padding:11px 17px;font:inherit;font-weight:750;text-decoration:none;cursor:pointer;min-height:48px}.button:hover{background:#0d5e4a}.button.secondary{background:#fff;color:var(--green)}.button.ghost{background:transparent;border-color:var(--line);color:var(--navy)}:focus-visible{outline:3px solid #f0a62e;outline-offset:3px}.nav-cta{white-space:nowrap}.breadcrumbs{display:flex;gap:9px;font-size:.9rem;padding:22px 0 0}.page-head{padding:64px 0 30px;max-width:900px}.page-head h1{margin-bottom:18px}.eyebrow{text-transform:uppercase;letter-spacing:.12em;font-size:.76rem;font-weight:850;color:var(--green);margin-bottom:10px}.lede{font-size:clamp(1.08rem,2vw,1.28rem);color:var(--muted);max-width:760px}.hero{display:grid;grid-template-columns:1.8fr .8fr;gap:56px;align-items:center;padding:80px 0 56px}.hero .lede{max-width:700px}.button-row{display:flex;flex-wrap:wrap;gap:12px;margin-top:24px}.trust-card,.card{border:1px solid var(--line);border-radius:14px;background:#fff;padding:25px;box-shadow:var(--shadow)}.trust-card{border-top:5px solid var(--green)}.trust-card ul{margin-bottom:0;padding-left:20px}.section{padding:62px 0}.section-heading{display:flex;justify-content:space-between;align-items:end;gap:30px;margin-bottom:26px}.section-heading>p{max-width:480px;color:var(--muted)}.card-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:18px}.link-card{display:block;border:1px solid var(--line);border-radius:12px;padding:22px;text-decoration:none;background:#fff;transition:transform .15s,box-shadow .15s}.link-card:hover{transform:translateY(-2px);box-shadow:var(--shadow)}.link-card p{color:var(--muted)}.link-card span{font-weight:750}.band{background:var(--navy);color:#fff;border-radius:18px;padding:45px;margin:35px 0}.band h2{color:#fff}.pill-grid{display:flex;flex-wrap:wrap;gap:12px}.pill-grid span{border:1px solid rgba(255,255,255,.3);padding:8px 14px;border-radius:999px}.split{display:grid;grid-template-columns:1.2fr .8fr;gap:50px;align-items:start}.steps{padding-left:22px}.steps li{margin-bottom:20px}.notice{background:#eaf5f1;border-left:5px solid var(--green);padding:28px;border-radius:8px;margin:40px 0 65px}.notice h2{font-size:1.35rem}.faq details{border-top:1px solid var(--line);padding:18px 0}.faq details:last-child{border-bottom:1px solid var(--line)}.faq summary{cursor:pointer;font-weight:750;color:var(--navy)}.faq details p{padding-top:12px;max-width:800px}.ad-slot{display:flex;align-items:center;justify-content:center;color:#72808f;background:#f8fafb;border:1px dashed #c7d0d8;min-height:78px;font-size:.72rem;letter-spacing:.1em;text-transform:uppercase}.top-ad{width:min(970px,calc(100% - 40px));margin:20px auto 0}.content-ad{min-height:110px;margin:20px 0}.bottom-ad{width:min(970px,calc(100% - 40px));margin:20px auto 45px}.calc-layout{display:grid;grid-template-columns:minmax(0,1.05fr) minmax(320px,.95fr);gap:24px;align-items:start}.calculator,.results{padding:30px}.results{position:sticky;top:96px;background:var(--soft)}.form-head{margin-bottom:24px}.field{margin-bottom:18px}.field label{display:block;color:var(--navy);font-weight:750;margin-bottom:6px}.field label span,.hint{font-size:.82rem;color:var(--muted);font-weight:400}.hint{margin:5px 0 0;min-height:.4em}.input-wrap{display:flex;align-items:center;border:1px solid #9eabb8;border-radius:7px;background:#fff;overflow:hidden}.input-wrap span{padding-left:12px;color:var(--muted)}input,select{width:100%;min-height:48px;border:1px solid #9eabb8;border-radius:7px;padding:10px 12px;background:#fff;color:var(--ink);font:inherit}input{border:0}.input-wrap:focus-within,select:focus{outline:3px solid #f0a62e;outline-offset:2px}.field.has-error .input-wrap,.field.has-error select{border-color:var(--danger);border-width:2px}.field-error{color:var(--danger);font-size:.83rem;margin:5px 0 0;font-weight:700}.error-summary{background:#fff1f1;border-left:4px solid var(--danger);padding:14px;margin-bottom:18px}.result-grid{border-top:1px solid var(--line)}.result-row{display:flex;justify-content:space-between;gap:20px;border-bottom:1px solid var(--line);padding:13px 0}.result-row strong{text-align:right;color:var(--navy)}.result-note{font-size:.83rem;color:var(--muted);margin-top:18px}.prose{max-width:850px}.prose h2{margin-top:38px}.quick-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:8px 18px}.quick-grid .button{align-self:end;margin-bottom:18px}.quick-result{background:var(--navy);color:#fff;border-radius:9px;padding:15px 20px;margin-bottom:18px;display:flex;flex-direction:column;justify-content:center}.quick-result strong{font-size:1.5rem}.quick-result small{color:#d8e1e8}footer{background:var(--navy);color:#dce5ee;padding:50px max(20px,calc((100% - 1160px)/2)) 24px}footer h2{color:#fff;font-size:1rem}footer a{display:block;color:#dce5ee;margin-bottom:7px}.footer-brand{color:#fff;margin-bottom:12px}.footer-grid{display:grid;grid-template-columns:2fr 1fr 1fr;gap:50px}.fine{border-top:1px solid #40516a;padding-top:20px;margin-top:35px;font-size:.82rem}@media(max-width:900px){#site-nav{display:none;position:absolute;top:72px;left:0;right:0;background:#fff;border-bottom:1px solid var(--line);padding:20px;flex-direction:column;align-items:flex-start}#site-nav.open{display:flex}.menu-button{display:block;margin-left:auto;background:#fff;border:1px solid var(--line);border-radius:6px;padding:8px 12px}.nav-cta{display:none}.hero,.split,.calc-layout{grid-template-columns:1fr}.results{position:static}.card-grid{grid-template-columns:repeat(2,1fr)}.quick-grid{grid-template-columns:repeat(2,1fr)}}@media(max-width:560px){.container{width:min(100% - 28px,1160px)}h1{font-size:2.25rem}.hero{padding:54px 0 35px;gap:30px}.page-head{padding:42px 0 20px}.section{padding:42px 0}.card-grid,.quick-grid,.footer-grid{grid-template-columns:1fr}.band{padding:28px 22px}.calculator,.results{padding:20px}.section-heading{display:block}.button-row .button{width:100%}.result-row{font-size:.92rem}.footer-grid{gap:25px}}@media(prefers-reduced-motion:reduce){*,*::before,*::after{scroll-behavior:auto!important;transition:none!important}}@media print{.site-header,.ad-slot,footer,.breadcrumbs,.calculator .field,.calculator .form-head,.calculator .error-summary,.calculator .button:not(.print-button),.print-button,.faq,.notice,.link-card{display:none!important}.container{width:100%}.calc-layout{display:block}.results{box-shadow:none;border:1px solid #000}.page-head{padding:10px 0}.calculator{padding:0;border:0;box-shadow:none}.calculator .button-row{display:none}.section{padding:15px 0}body{color:#000}}
/* Phase 2 calculator refinements */
.results:focus{outline:3px solid #f0a62e;outline-offset:4px}.calculator-page .results{overflow-wrap:anywhere}.calculator-page .copy-button{min-width:132px}.calculator-page input[type=date],.calculator-page input[type=text]{border:0}.result-row span{min-width:0}.result-row strong{max-width:55%;overflow-wrap:anywhere}
@media(max-width:560px){.result-row{align-items:flex-start}.result-row span,.result-row strong{max-width:50%}.calculator-page input,.calculator-page select{font-size:16px}.calculator-page .button-row{gap:9px}}
/* Phase 3 transparency, source, and schedule components */
.table-wrap{overflow-x:auto;margin:22px 0}table{width:100%;border-collapse:collapse;background:#fff}caption{text-align:left;font-weight:800;color:var(--navy);padding:0 0 10px}th,td{text-align:left;padding:10px;border-bottom:1px solid var(--line);font-variant-numeric:tabular-nums}th{color:var(--navy)}
.hero>*,.quick-grid>*{min-width:0}.hero h1,.hero p{overflow-wrap:anywhere}.quick-grid input,.quick-grid select{max-width:100%}.quick-result{min-width:0;overflow:hidden}.quick-result strong{overflow-wrap:anywhere;word-break:break-word}
.calculation-transparency{margin:24px 0;padding:24px}.calculation-transparency summary{cursor:pointer;color:var(--navy);font-size:1.15rem;font-weight:800}.calculation-transparency[open] summary{margin-bottom:20px}.formula-lines ol{padding-left:22px}.formula-lines li{margin-bottom:10px}.source-panel{max-width:none}.source-panel ul{columns:2;column-gap:36px}.source-panel li{break-inside:avoid;margin-bottom:8px}.field[hidden]{display:none}.input-wrap input[type=date],.input-wrap input[type=text]{border:0}.results strong{font-variant-numeric:tabular-nums}
@media(max-width:560px){.source-panel ul{columns:1}.calculation-transparency{padding:20px}.result-row{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr)}}
@media print{.calculation-transparency{display:block!important;box-shadow:none}.calculation-transparency>summary{display:none}.formula-lines{display:block}.source-panel{display:block}.source-panel a{color:#000;text-decoration:none}}
.directory-filter{max-width:760px;margin:1.5rem 0 2rem}.directory-filter input[type="search"]{width:100%;margin-top:.55rem}.filter-item[hidden]{display:none}.resource-list{padding-left:1.2rem}.resource-list li+li{margin-top:.45rem}.guide-page .prose{max-width:880px}
/* Phase 6 static search and directory refinements */
.site-header .site-search{position:relative;width:min(290px,26vw);margin-left:0}.site-header .site-search>label{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}.site-search-controls{display:grid;grid-template-columns:minmax(0,1fr) auto;gap:8px}.site-search input[type="search"],.directory-filter input[type="search"]{border:1px solid #9eabb8;background:#fff;min-width:0}.site-search select{width:auto;min-width:105px}.site-search input:focus,.directory-filter input:focus{outline:3px solid #f0a62e;outline-offset:2px}.search-status{font-size:.78rem;color:var(--muted);margin:5px 0 0}.site-header .search-status{position:absolute;left:-9999px}.search-results{list-style:none;margin:8px 0 0;padding:0}.site-header .search-results{position:absolute;z-index:30;top:48px;left:0;right:0;max-height:430px;overflow:auto;background:#fff;border:1px solid var(--line);border-radius:10px;box-shadow:var(--shadow)}.search-results:empty{display:none}.search-results li+li{border-top:1px solid var(--line)}.search-results a{display:grid;gap:2px;padding:11px 13px;color:var(--ink);text-decoration:none}.search-results a:hover,.search-results a:focus-visible{background:var(--soft)}.search-result-type{font-size:.7rem;font-weight:850;letter-spacing:.08em;text-transform:uppercase;color:var(--green)}.search-results strong{color:var(--navy)}.search-results small{color:var(--muted);line-height:1.4}.section>.site-search{max-width:900px}.section>.site-search>label{display:block;color:var(--navy);font-weight:750;margin-bottom:8px}.section>.site-search .search-results{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px;margin-top:16px}.section>.site-search .search-results li{border:1px solid var(--line);border-radius:9px}.start-here{margin:20px 0 10px}.phase6-learning .card{box-shadow:none}.breadcrumbs{flex-wrap:wrap;overflow-wrap:anywhere}.prose a,.source-panel a{overflow-wrap:anywhere}.ad-slot{overflow:hidden;text-align:center}.directory-filter[hidden],.section[hidden]{display:none}.nav-wrap{max-width:1240px}
@media(max-width:1100px){#site-nav{gap:12px}.site-header .site-search{width:240px}.nav-cta{display:none}}
@media(max-width:900px){.nav-wrap{flex-wrap:wrap;padding:10px 0 12px}.site-header .site-search{order:4;width:100%}.site-header .search-results{top:50px}#site-nav{top:100%}.site-search-controls{grid-template-columns:minmax(0,1fr) 120px}}
@media(max-width:560px){.site-search-controls{grid-template-columns:1fr}.site-search select{width:100%}.section>.site-search .search-results{grid-template-columns:1fr}.site-header .search-results{top:102px}.directory-filter{padding:18px}.phase6-learning .card-grid{grid-template-columns:1fr}}