/* Shared styles for the standalone Tax resources pages.
   Mirrors the tokens, header, and footer of the main site (index.html) so the
   pages read as the same site, plus a simple prose/table layout for reference
   content. */

:root{
  --blue:#3283ED; --blue-600:#1858AB; --navy:#1A3557; --ink:#1C2B3A;
  --teal:#2AA8A0; --mint:#E8F7F6; --paper:#F4F6F8; --slate:#516173;
  --line:#1a355721; --ease:cubic-bezier(.16,1,.3,1);
  --mono:'DM Mono',ui-monospace,'SF Mono',Menlo,Consolas,monospace;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth;scroll-padding-top:78px;-webkit-text-size-adjust:100%;scrollbar-gutter:stable}
body{margin:0;color:var(--ink);background:var(--paper);font-family:'DM Sans',system-ui,Arial,sans-serif;font-size:1rem;line-height:1.7}
h1,h2,h3,p{margin:0}
h1,h2,h3{font-family:'Fraunces',Georgia,serif;font-weight:500;line-height:1.1;letter-spacing:-.03em}
h1{font-size:clamp(32px,3.4vw,50px)}
h2{font-size:clamp(24px,2.4vw,32px)}
h3{font-size:20px;letter-spacing:-.01em}
a{color:inherit;text-decoration:none}
a:hover{color:var(--blue)}
a:active,button:active{transform:scale(.98)}
a:focus-visible,button:focus-visible{outline:3px solid var(--teal);outline-offset:4px;border-radius:3px}
button{cursor:pointer;font:inherit}
img{max-width:100%;display:block}
::selection{background:#A1CAFF;color:var(--navy)}

body::before{content:'';position:fixed;inset:0 0 auto 0;height:3px;z-index:60;background:#3283ed21}
body::after{content:'';position:fixed;inset:0 0 auto 0;height:3px;z-index:61;
  background:linear-gradient(90deg,var(--blue),var(--teal));
  transform:scaleX(var(--sp,0));transform-origin:left;transition:transform .12s linear;will-change:transform}

.wrap{width:min(1500px,calc(100% - 56px));margin:auto}
.skip{position:fixed;top:-80px;left:16px;z-index:100;background:#fff;padding:10px 14px;border-radius:8px}
.skip:focus{top:12px}

/* ---------- header (shared with index.html, incl. Resources dropdown) ---------- */
.site-header{position:sticky;top:0;z-index:30;background:#ffffffc7;-webkit-backdrop-filter:blur(20px) saturate(1.7);backdrop-filter:blur(20px) saturate(1.7);
  transition:box-shadow .3s var(--ease),background-color .3s var(--ease)}
.site-header::after{content:'';position:absolute;left:0;right:0;top:100%;height:22px;pointer-events:none;opacity:0;
  background:linear-gradient(#1a355714,#1a355700);transition:opacity .3s var(--ease)}
.site-header.is-stuck{background:#ffffffe0;box-shadow:0 1px 0 #1a35571f}
.site-header.is-stuck::after{opacity:1}
.nav{width:min(1940px,calc(100% - 40px));margin:auto;height:60px;display:flex;align-items:center;justify-content:space-between;gap:24px}
.brand{display:flex;align-items:center;gap:11px;flex:none}
.brand img{width:24px;height:33px}
.wordmark{font-size:16px;letter-spacing:.035em;font-weight:700;line-height:1.2;color:var(--ink)}
.menu{display:none;border:1px solid #c5cdd6;border-radius:8px;background:transparent;min-width:48px;min-height:48px;font-size:18px;color:var(--ink)}
.menu:hover{background:var(--mint)}
.navlinks{display:flex;align-items:center;gap:28px;font-size:13px;font-weight:600}
.navlinks>a{position:relative}
.navlinks>a::after{content:'';position:absolute;left:0;bottom:-6px;height:2px;width:0;background:var(--blue);border-radius:2px;transition:width .35s var(--ease)}
.navlinks>a:hover::after,.navlinks>a:focus-visible::after{width:100%}
.navlinks>a[aria-current="page"]{color:var(--blue)}
.navlinks>a[aria-current="page"]::after{width:100%}
.navlinks .button{display:inline-flex;align-items:center;justify-content:center;min-height:40px;padding:9px 20px;border-radius:9px;font-weight:700;font-size:14px;
  background:var(--blue);color:#0f2440;box-shadow:0 2px 3px #1a355710,0 12px 28px #3283ed24;transition:transform .3s var(--ease),background-color .3s var(--ease)}
.navlinks .button:hover{transform:translateY(-3px);background:#66A8FF;color:#0f2440}

/* dropdown */
.navdrop{position:relative}
.navdrop-btn{display:inline-flex;align-items:center;gap:6px;border:0;background:transparent;color:inherit;font-weight:600;font-size:13px;padding:0}
.navdrop-btn .caret{width:9px;height:9px;border-right:2px solid currentColor;border-bottom:2px solid currentColor;transform:rotate(45deg) translate(-1px,-1px);transition:transform .3s var(--ease)}
.navdrop.open .navdrop-btn .caret,.navdrop:hover .navdrop-btn .caret{transform:rotate(225deg) translate(-1px,-1px)}
.navdrop-btn[aria-current] , .navdrop-btn.is-active{color:var(--blue)}
.navdrop-menu{position:absolute;top:calc(100% + 14px);left:50%;transform:translateX(-50%) translateY(6px);
  min-width:230px;background:#fff;border:1px solid var(--line);border-radius:12px;padding:6px;
  box-shadow:0 12px 20px -8px #1a35571f,0 30px 60px -30px #1a355733;
  opacity:0;visibility:hidden;transition:opacity .22s var(--ease),transform .22s var(--ease),visibility .22s;z-index:40}
.navdrop:hover .navdrop-menu,.navdrop.open .navdrop-menu,.navdrop:focus-within .navdrop-menu{opacity:1;visibility:visible;transform:translateX(-50%) translateY(0)}
.navdrop-menu a{display:block;padding:10px 14px;border-radius:8px;font-size:13.5px;font-weight:600;color:var(--ink);white-space:nowrap}
.navdrop-menu a:hover,.navdrop-menu a:focus-visible{background:var(--mint);color:var(--blue-600)}
.navdrop-menu a[aria-current="page"]{color:var(--blue);background:#3283ed12}
.navdrop-sep{display:block;height:1px;margin:6px 10px;background:var(--line)}
.navdrop-menu a.ext{display:flex;align-items:center;gap:16px;justify-content:space-between}
.navdrop-menu a.ext:after{content:"\2197";font-size:11px;font-weight:700;color:var(--slate)}
.navdrop-menu a.ext:hover:after,.navdrop-menu a.ext:focus-visible:after{color:var(--blue-600)}

/* ---------- page body ---------- */
main{padding:clamp(36px,6vw,72px) 0 clamp(56px,8vw,110px)}
.crumb{font-size:12px;font-weight:600;letter-spacing:.04em;color:var(--slate);margin-bottom:22px;display:flex;gap:8px;align-items:center}
.crumb a:hover{color:var(--blue)}
.crumb span{color:#9aa8ba}
.doc-head{max-width:760px;margin-bottom:clamp(30px,4vw,48px)}
.doc-head .label{font-size:11px;font-weight:700;letter-spacing:.16em;text-transform:uppercase;color:var(--slate);display:flex;align-items:center;gap:10px;margin-bottom:16px}
.doc-head .label::before{content:'';width:7px;height:7px;border-radius:50%;background:var(--blue)}
.doc-head p{margin-top:18px;font-size:17px;color:var(--slate);max-width:64ch}

.doc{max-width:860px}
.doc section{margin-top:clamp(28px,4vw,44px)}
.doc h2{margin-bottom:14px}
.doc p{margin-top:12px;color:var(--slate);max-width:66ch}

/* ---------- wide screens: intro rail on the left, content fills the rest ---------- */
@media(min-width:1040px){
  main .wrap{
    display:grid;
    grid-template-columns:minmax(0,340px) minmax(0,1fr);
    column-gap:clamp(48px,6vw,112px);
    align-items:start}
  main .wrap>.crumb{grid-column:1 / -1}
  main .wrap>.doc-head{
    grid-column:1;
    position:sticky;top:84px;
    max-width:none;margin-bottom:0}
  main .wrap>.doc{
    grid-column:2;
    max-width:none;margin:0}
  main .wrap>.doc>section:first-of-type{margin-top:0}
  /* prose keeps a readable measure; tables, cards and tools take the full column */
  .doc p,.doc ul.ticks{max-width:70ch}
}
.doc p strong{color:var(--ink);font-weight:700}
.doc a:not(.card):not(.btn){color:var(--ink);font-weight:700;text-decoration:underline;text-underline-offset:3px}
.doc a:not(.card):not(.btn):hover{color:var(--blue)}

.doc ul.ticks{list-style:none;margin:14px 0 0;padding:0}
.doc ul.ticks li{position:relative;padding:11px 0 11px 26px;border-bottom:1px solid var(--line);font-size:14.5px;line-height:1.65;color:var(--slate)}
.doc ul.ticks li::before{content:'';position:absolute;left:0;top:18px;width:7px;height:7px;border-radius:50%;background:var(--teal)}
.doc ul.ticks li strong{color:var(--ink)}

.doc-table{width:100%;min-width:660px;table-layout:fixed;border-collapse:collapse;margin-top:16px;font-size:14px}
.doc-table caption{text-align:left;font-size:12px;color:#94a2b4;margin-bottom:10px;padding:0 16px}
.doc-table col.c-record{width:42%}
.doc-table col.c-keep{width:19%}
.doc-table col.c-why{width:39%}
.doc-table col.c-when{width:26%}
.doc-table th,.doc-table td{text-align:left;padding:13px 16px;border-bottom:1px solid var(--line);vertical-align:top;line-height:1.55;overflow-wrap:break-word}
.doc-table thead th{font-size:11px;font-weight:700;letter-spacing:.1em;text-transform:uppercase;color:var(--slate);background:#fff;border-bottom:1px solid #1a355733}
.doc-table tbody th{font-weight:700;color:var(--ink)}
.doc-table tbody td{color:var(--slate)}
.doc-table-scroll{overflow-x:auto;border:1px solid var(--line);border-radius:12px;background:#fff}
.doc-table-scroll .doc-table{margin-top:0}
.doc-table-scroll .doc-table th:first-child,.doc-table-scroll .doc-table td:first-child{padding-left:18px}

.callout{margin-top:24px;border:1px solid var(--line);border-left:3px solid var(--teal);border-radius:10px;background:#fff;padding:18px 20px;font-size:13.5px;line-height:1.7;color:var(--slate)}
.callout strong{color:var(--ink)}

/* ---------- founder bio (About us) ---------- */
.bio{display:flex;gap:clamp(18px,3vw,32px);align-items:flex-start;margin-top:18px}
.bio>img{width:clamp(104px,15vw,148px);aspect-ratio:1;object-fit:cover;object-position:50% 20%;
  border-radius:16px;flex:none;box-shadow:0 2px 4px #1a35570a,0 18px 40px -24px #1a355733}
.bio .bio-body{min-width:0}
.bio .bio-body>p:first-child{margin-top:0}
@media(max-width:560px){.bio{flex-direction:column;gap:16px}.bio>img{width:120px}}

/* ---------- state refund finder (Track your refund) ---------- */
.state-tool{margin-top:20px;border:1px solid var(--line);border-radius:14px;background:#fff;
  padding:clamp(18px,3vw,26px);box-shadow:0 2px 4px #1a35570a}
.state-tool label{display:block;font-size:11px;font-weight:700;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);margin-bottom:10px}
.state-tool select{width:100%;max-width:420px;min-height:46px;padding:10px 14px;font:inherit;font-size:15px;color:var(--ink);
  background:#fff;border:1px solid #c5cdd6;border-radius:9px;cursor:pointer;
  transition:border-color .25s var(--ease),box-shadow .25s var(--ease)}
.state-tool select:hover{border-color:var(--blue)}
.state-tool select:focus-visible{outline:3px solid var(--teal);outline-offset:3px}
.state-result{margin-top:18px;padding-top:18px;border-top:1px solid var(--line);
  display:flex;flex-direction:column;align-items:flex-start;gap:12px}
.state-result[hidden]{display:none}
.state-result .state-msg{font-size:13.5px;line-height:1.6;color:var(--slate)}
.state-result .state-msg strong{color:var(--ink);font-weight:700}
.state-note{margin-top:14px;font-size:12.5px;color:var(--slate)}

.btn{display:inline-flex;align-items:center;gap:8px;min-height:46px;padding:12px 22px;border-radius:9px;font-weight:700;font-size:14px;
  background:var(--blue);color:#0f2440;box-shadow:0 2px 3px #1a355710,0 12px 28px #3283ed24;transition:transform .3s var(--ease),background-color .3s var(--ease)}
.btn:hover{transform:translateY(-3px);background:#66A8FF;color:#0f2440}
.btn.ghost{background:transparent;border:1px solid #c5cdd6;box-shadow:none;color:var(--ink)}
.btn.ghost:hover{background:#fff;border-color:var(--blue)}
.doc-cta{margin-top:clamp(32px,5vw,52px);display:flex;gap:12px;flex-wrap:wrap}

/* card grid (IRS tools, resource index) */
.card-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:16px;margin-top:24px}
.card{display:flex;flex-direction:column;gap:9px;padding:22px;border:1px solid var(--line);border-radius:14px;background:#fff;
  box-shadow:0 2px 4px #1a35570a;transition:transform .35s var(--ease),box-shadow .35s var(--ease),border-color .3s ease}
.card:hover{transform:translateY(-3px);border-color:#A1CAFF;box-shadow:0 22px 44px -24px #3283ed33}
.card .tag{font-size:10px;font-weight:700;letter-spacing:.14em;text-transform:uppercase;color:var(--slate)}
.card h3{font-size:18px;letter-spacing:-.01em}
.card p{font-size:13px;line-height:1.6;color:var(--slate);flex:1;margin:0}
.card .go{margin-top:4px;font-size:12px;font-weight:700;color:var(--blue-600);display:flex;align-items:center;gap:7px}
.card:hover .go{color:var(--blue)}

/* ---------- footer (shared with index.html) ---------- */
.site-footer{background:var(--navy);color:#c4d2e2;border-top:1px solid #ffffff20;padding:28px 0}
.footer-row{width:min(1500px,calc(100% - 56px));margin:auto;display:flex;align-items:center;justify-content:space-between;gap:24px;font-size:11px;flex-wrap:wrap}
.footer-links{display:flex;gap:22px;flex-wrap:wrap}
.site-footer a:hover{color:#fff}

@media(max-width:940px){
  .card-grid{grid-template-columns:repeat(2,1fr)}
  .menu{display:block}
  .navlinks{display:none;position:absolute;left:0;right:0;top:60px;padding:16px 20px;background:var(--paper);
    border-bottom:1px solid #1a355720;box-shadow:0 14px 26px #1a35570f;align-items:stretch;flex-direction:column;gap:2px;
    max-height:calc(100dvh - 60px);overflow:auto;z-index:30}
  .navlinks.open{display:flex}
  .navlinks>a{padding:12px 0}
  .navlinks .button{margin-top:8px}
  .navdrop{padding:6px 0}
  .navdrop-btn{padding:10px 0;font-size:13px;width:100%;justify-content:space-between}
  .navdrop-btn .caret{display:none}
  .navdrop-menu{position:static;transform:none;opacity:1;visibility:visible;min-width:0;box-shadow:none;border:0;
    padding:0 0 6px 12px;background:transparent}
  .navdrop-menu a{padding:9px 0;font-weight:600;color:var(--slate)}
  .navdrop-menu a:hover{background:transparent}
  .navdrop-sep{margin:6px 0}
  .navdrop-menu a.ext{justify-content:flex-start;gap:8px}
}
@media(max-width:620px){
  .card-grid{grid-template-columns:1fr}
  .footer-row{flex-direction:column;align-items:flex-start;gap:12px}
}
@media(prefers-reduced-motion:reduce){
  html{scroll-behavior:auto}
  *,*::before,*::after{transition-duration:.01ms!important}
}
@media(prefers-reduced-transparency:reduce){
  .site-header{background:#fff;-webkit-backdrop-filter:none;backdrop-filter:none;border-bottom:1px solid var(--line)}
}
@media(prefers-contrast:more){
  :root{--line:#1a355766;--slate:#3b4a5a}
  .card,.callout,.state-tool,.doc-table-scroll,.btn.ghost{border-color:#1a35577a}
  .doc a:not(.btn){text-decoration-thickness:1px}
}
@media print{
  .site-header,.doc-cta,body::before,body::after{display:none}
}

/* Consistent inquiry action and mobile disclosure. */
.navlinks{gap:22px}
.navlinks>a.button::after{display:none}
.navlinks .button:active{transform:scale(.97)}
.doc-table caption{color:var(--slate)}

@media(max-width:940px){
 .navdrop-btn .caret{display:block;margin-right:4px}
 .navdrop-menu{display:none}
 .navdrop.open .navdrop-menu{display:block;transform:none}
 .navdrop:not(.open) .caret{transform:rotate(45deg) translate(-1px,-1px)}
 .navlinks .button{min-height:46px}
 .navlinks.open{gap:4px}
}
@media(min-width:941px) and (max-width:1100px){.navlinks{gap:14px}.navlinks .button{padding-inline:14px}}

@media(max-width:620px){
 .doc-table{display:block;min-width:0;width:100%}
 .doc-table caption{display:block;padding:16px;margin:0}
 .doc-table colgroup{display:none}
 .doc-table thead{position:absolute;width:1px;height:1px;overflow:hidden;clip-path:inset(50%)}
 .doc-table tbody,.doc-table tr{display:block}
 .doc-table tbody tr{padding:18px;border-top:1px solid var(--line)}
 .doc-table tbody th,.doc-table tbody td{display:block;width:100%;padding:0!important;border:0}
 .doc-table tbody th{font-size:16px;margin-bottom:12px}
 .doc-table tbody td+td{margin-top:12px}
 .doc-table tbody td::before{content:attr(data-label);display:block;font-size:12px;font-weight:700;color:var(--navy);margin-bottom:3px}
}

/* Full-width header content with a balanced brand lockup. */
header .nav{width:calc(100% - 96px);max-width:none}
header .brand{flex-shrink:0}
header .brand img{width:22px;height:30px}
header .wordmark{font-size:19px;letter-spacing:.025em;white-space:nowrap}
@media(max-width:1100px){header .nav{width:calc(100% - 48px)}}
@media(max-width:600px){header .nav{width:calc(100% - 40px)}header .wordmark{font-size:18px}}