.tax-guide{--tax-ink:#092d53;--tax-muted:#47617b;--tax-blue:#124d86;--tax-yellow:#fff19a;--tax-line:#d8e2ed;color:var(--tax-ink);background:#ffffff}.tax-guide *,.tax-guide :after,.tax-guide :before{box-sizing:border-box}.tax-guide .tax-wrap{width:min(1160px,calc(100% - 64px));margin-inline:auto}.tax-guide section[id]{scroll-margin-top:190px}.tax-guide h1,.tax-guide h2,.tax-guide h3,.tax-guide h4,.tax-guide p{margin:0}.tax-guide h2{font-size:clamp(25px,3vw,36px);font-weight:650;line-height:1.5;letter-spacing:-.035em;text-wrap:balance}.tax-guide h3{font-size:20px;font-weight:650;line-height:1.6}.tax-guide p{line-height:1.85}.tax-guide a,.tax-guide button,.tax-guide input,.tax-guide select,.tax-guide summary{-webkit-tap-highlight-color:transparent}.tax-guide :is(a,button,summary,input,select):focus-visible{outline:3px solid #c77a16;outline-offset:5px}.tax-guide .tax-eyebrow{font-size:12px;font-weight:750;letter-spacing:.13em;color:var(--tax-blue);line-height:1.65;margin-bottom:14px}.tax-guide .tax-hero{display:grid;grid-template-columns:1.12fr 1fr;gap:64px;align-items:center;padding-block:58px 46px}.tax-guide .tax-audience{color:var(--tax-muted);font-size:13px;margin-bottom:20px}.tax-guide h1{font-size:clamp(32px,3.2vw,46px);font-weight:650;letter-spacing:-.055em;line-height:1.48}.tax-guide h1 span{display:block;color:var(--tax-blue)}.tax-guide .tax-lede{color:var(--tax-muted);margin-top:24px;max-width:540px}.tax-guide .tax-price{border-left:3px solid #124d86;margin-top:30px;padding-left:18px}.tax-guide .tax-price>span{font-size:13px;font-weight:700}.tax-guide .tax-price p{font-size:14px}.tax-guide .tax-price strong{font-size:34px;font-weight:650;font-variant-numeric:tabular-nums;letter-spacing:-.04em}.tax-guide .tax-price small{display:block;color:var(--tax-muted);font-size:12px;line-height:1.8;max-width:440px}.tax-guide .tax-actions{display:flex;flex-wrap:wrap;gap:12px;align-items:center;margin-top:26px}.tax-guide .tax-button{display:inline-flex;min-height:48px;align-items:center;justify-content:center;gap:14px;border-radius:7px;font-size:14px;font-weight:650;padding:12px 20px;line-height:1.65;text-decoration:none;transition:background .15s}.tax-guide .tax-button-primary{background:var(--tax-blue);color:white}.tax-guide .tax-button-primary:hover{background:#075450}.tax-guide .tax-button-quiet{border:1px solid var(--tax-line);background:white}.tax-guide .tax-button-quiet:hover{background:#eef5f0}.tax-guide .tax-paper{position:relative;margin:0;padding:30px;border:1px solid var(--tax-line);border-radius:14px;background:white;box-shadow:0 20px 50px #16362f0d,8px 8px 0 #fff4a5;transform:rotate(1deg)}.tax-guide .tax-paper-top{display:flex;align-items:center;justify-content:space-between;gap:16px;border-bottom:1px solid var(--tax-line);padding-bottom:18px}.tax-guide .tax-paper-brand{font-size:23px;font-weight:700;letter-spacing:-.04em}.tax-guide .tax-paper-tag{border-radius:4px;padding:5px 10px;background:#fff000;font-size:11px;letter-spacing:.08em;font-weight:700}.tax-guide figcaption{margin:22px 0 18px;font-size:15px;font-weight:600}.tax-guide .tax-equation{display:grid;grid-template-columns:1fr 24px 1fr;align-items:center;gap:5px}.tax-guide .tax-equation>div{padding:15px 12px;border-radius:7px;background:#f1f4f4}.tax-guide .tax-equation>.tax-equation-extra{background:var(--tax-yellow)}.tax-guide .tax-equation b{text-align:center;font-size:24px;font-weight:400;color:var(--tax-muted)}.tax-guide .tax-equation span{display:block;font-size:11px;line-height:1.8;min-height:39px}.tax-guide .tax-equation strong{display:block;font-size:30px;font-weight:650;letter-spacing:-.05em}.tax-guide .tax-equation small,.tax-guide .tax-equation-total small{font-size:12px;margin-left:5px;letter-spacing:0;font-weight:400}.tax-guide .tax-equation-total{border-top:1px dashed #adc4bd;margin-top:20px;padding-top:18px}.tax-guide .tax-equation-total>span{display:block;font-size:13px}.tax-guide .tax-equation-total>strong{display:block;font-size:42px;font-weight:650;letter-spacing:-.04em;color:var(--tax-blue)}.tax-guide .tax-split-bar{display:flex;gap:4px;margin-top:10px}.tax-guide .tax-split-bar i{height:7px;flex:1;background:#244a60;border-radius:2px}.tax-guide .tax-split-bar i+i{background:#60b5a1}.tax-guide .tax-paper-caption{color:var(--tax-muted);font-size:11px;margin-top:14px}.tax-guide .tax-paper-proof{display:flex;align-items:center;gap:13px;margin-top:20px;border-top:1px solid var(--tax-line);padding-top:18px}.tax-guide .tax-paper-proof img{width:32px;height:auto}.tax-guide .tax-paper-proof span,.tax-guide .tax-paper-proof strong{display:block;font-size:11px;line-height:1.9}.tax-guide .tax-paper-proof span{color:var(--tax-muted);font-weight:400}.tax-guide .tax-meaning{display:flex;align-items:flex-start;gap:16px;font-size:13px;padding:20px 24px;border:1px solid var(--tax-line);border-radius:8px;background:#edf4fc;margin-bottom:42px}.tax-guide .tax-meaning>span{font-size:24px;line-height:1;color:var(--tax-blue)}.tax-guide .tax-jump{position:sticky;top:113px;z-index:20;background:#fffffff5;backdrop-filter:blur(10px);border-block:1px solid var(--tax-line)}.tax-guide .tax-jump>div{display:flex;gap:28px;overflow:auto;scrollbar-width:thin}.tax-guide .tax-jump a{flex-shrink:0;display:flex;align-items:center;min-height:58px;font-size:13px;font-weight:600;text-decoration:none;border-bottom:2px solid transparent}.tax-guide .tax-jump a:hover{color:var(--tax-blue);border-bottom-color:var(--tax-blue)}.tax-guide .tax-section{padding-block:76px}.tax-guide .tax-intro{max-width:780px;color:var(--tax-muted);margin-top:18px;font-size:16px}.tax-guide .tax-use-cases{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:24px;margin-top:34px}.tax-guide .tax-use-case{border:1px solid var(--tax-line);border-radius:10px;background:white;padding:24px}.tax-guide .tax-use-top{display:flex;align-items:center;justify-content:space-between;margin-bottom:22px}.tax-guide .tax-use-top>.site-icon{color:var(--tax-blue);font-size:30px}.tax-guide .tax-use-top>span:last-child{font-size:12px;color:#526e8a}.tax-guide .tax-workflow{margin-block:24px}.tax-guide .tax-workflow p{font-size:14px;padding:13px 14px;background:#f0f3f8;border-radius:5px}.tax-guide .tax-workflow p:last-child{background:#e4edf8}.tax-guide .tax-workflow small{display:block;font-size:10px;color:var(--tax-muted);margin-bottom:4px}.tax-guide .tax-workflow>span{display:block;color:var(--tax-blue);margin:3px 0 3px 18px}.tax-guide .tax-case-note{font-size:13px;color:var(--tax-muted)}.tax-guide .tax-boundary{margin-top:25px;display:flex;justify-content:space-between;align-items:flex-start;gap:28px;font-size:13px}.tax-guide .tax-boundary p{max-width:800px;color:var(--tax-muted)}.tax-guide .tax-boundary 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p{margin-top:18px;color:var(--tax-muted);font-size:14px}.tax-guide .tax-timing a{display:inline-flex;align-items:center;min-height:44px;margin-top:16px;font-size:13px;color:var(--tax-blue);font-weight:650;text-decoration:underline;text-underline-offset:4px}.tax-guide .tax-rate-guide{margin-top:45px;padding-top:32px;border-top:1px solid #cddceb}.tax-guide .tax-rate-guide>p{font-size:14px;margin-top:12px;max-width:850px;color:var(--tax-muted)}.tax-guide .tax-rates{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:30px;margin-top:28px}.tax-guide .tax-rates>div{border-left:2px solid #bdd6cb;padding-left:22px}.tax-guide .tax-rates strong{display:block;font-size:30px;font-weight:600;color:var(--tax-blue)}.tax-guide .tax-rates h4{font-size:14px;font-weight:650;margin-top:8px}.tax-guide .tax-rates p{font-size:12px;margin-top:10px;color:var(--tax-muted)}.tax-guide .tax-calculator{display:grid;grid-template-columns:1fr 1fr;margin-top:36px;border:1px solid #bacfc5;border-radius:12px;overflow:hidden;background:white;box-shadow:0 14px 36px #16362f07}.tax-guide .tax-inputs{padding:32px;min-width:0}.tax-guide .tax-inputs label{display:block;font-weight:600;font-size:14px;line-height:1.8;margin-bottom:8px}.tax-guide .tax-inputs>label:not(:first-child){margin-top:24px}.tax-guide .tax-input-unit{display:flex;align-items:center;border:1px solid #b6c7c3;border-radius:5px;background:#fbfcfa}.tax-guide .tax-input-unit input{min-width:0;width:100%;min-height:50px;background:transparent;padding:10px 14px;border:0;color:var(--tax-ink);font-size:21px;font-variant-numeric:tabular-nums}.tax-guide .tax-input-unit span{padding-right:14px;flex-shrink:0;font-size:12px;color:var(--tax-muted)}.tax-guide .tax-inputs select{width:100%;min-height:50px;border:1px solid #b6c7c3;border-radius:5px;padding:10px 8px;background:#fbfcfa;font-size:13px;color:var(--tax-ink)}.tax-guide .tax-hint{color:var(--tax-muted);font-size:11px;margin-top:8px}.tax-guide 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