:root{--bg:#0B1020;--fg:#F3F6FF;--muted:#B6C0E0;--line:rgba(255,255,255,.18);--glass:rgba(255,255,255,.08);--glass2:rgba(255,255,255,.14);--panel:#141B38;--accent:#9DF2E4;--accent-fg:#0B1020;--violet:#C9B8FF;color-scheme:dark}
*{box-sizing:border-box}
body{margin:0;background-color:var(--bg);background-image:radial-gradient(circle at 12% 8%,rgba(94,234,212,.28),transparent 38%),radial-gradient(circle at 88% 6%,rgba(139,92,246,.38),transparent 40%),radial-gradient(circle at 70% 96%,rgba(56,189,248,.24),transparent 42%);background-attachment:fixed;color:var(--fg);font:16px/1.65 'Sora',system-ui,-apple-system,'Segoe UI',Roboto,sans-serif}
body::before{content:"";position:fixed;inset:0 0 auto;height:env(safe-area-inset-top,0px);z-index:10;background:var(--bg)}
a{color:var(--accent)}a:hover{color:#FFFFFF}
.wrap{max-width:68rem;margin:0 auto;padding-left:max(16px,env(safe-area-inset-left,0px));padding-right:max(16px,env(safe-area-inset-right,0px))}
header.site{position:sticky;top:env(safe-area-inset-top,0px);z-index:5;background:rgba(11,16,32,.72);backdrop-filter:blur(14px);-webkit-backdrop-filter:blur(14px);border-bottom:1px solid var(--line)}
header.site .wrap{display:flex;gap:1rem;align-items:center;justify-content:space-between;flex-wrap:wrap;padding-block:.8rem}
.brand{font-weight:700;text-decoration:none;color:#FFFFFF;font-size:1.2rem;letter-spacing:.02em}
.brand span{font-weight:300}
nav.main{display:flex;gap:.4rem;align-items:center;flex-wrap:wrap;background:var(--glass);border:1px solid var(--line);border-radius:99px;padding:.3rem}
nav.main a{text-decoration:none;color:var(--muted);padding:.45rem 1rem;border-radius:99px;font-size:.92rem}
nav.main a:hover{color:#FFFFFF;background:var(--glass2)}
nav.main a.btn,nav.main a.btn:hover{color:var(--accent-fg);background:var(--accent);font-weight:600}
h1{font-size:clamp(1.9rem,4.4vw,3rem);line-height:1.15;font-weight:300;margin:1.8rem 0 .6rem;text-wrap:balance}
h1 strong{font-weight:700}
h2{font-size:1.45rem;font-weight:600;margin:2.4rem 0 .7rem;text-wrap:balance}
h3{font-size:1.2rem;font-weight:700;margin:0 0 .2rem}
p,li{max-width:68ch}
.hero{text-align:center;display:flex;flex-direction:column;align-items:center;gap:.4rem;padding-top:1rem}
.hero .lede{max-width:36rem}
.lede{font-size:1.08rem;color:var(--muted)}
.crumbs{font-size:.88rem;color:var(--muted);margin-top:1.2rem}
.crumbs a{color:var(--muted)}
.tools{display:flex;gap:1rem;flex-wrap:wrap;align-items:end;justify-content:center;padding:1rem 1.2rem;border:1px solid var(--line);background:var(--glass);backdrop-filter:blur(14px);-webkit-backdrop-filter:blur(14px);border-radius:22px;margin:1.4rem 0}
label{display:flex;flex-direction:column;gap:.25rem;font-size:.85rem;color:var(--muted);min-width:0}
input,select,button{font:inherit;padding:.6rem .8rem;border:1px solid var(--line);border-radius:12px;background:rgba(255,255,255,.07);color:var(--fg)}
option{background:var(--panel);color:var(--fg)}
input[type=checkbox]{padding:0;accent-color:var(--accent);width:1.05rem;height:1.05rem}
button,.btn{background:var(--accent);color:var(--accent-fg);border-color:var(--accent);cursor:pointer;text-decoration:none;display:inline-block;padding:.65rem 1.2rem;border-radius:99px;font-weight:600}
a.btn:hover,button:hover{color:var(--accent-fg);filter:brightness(1.08)}
.btn.alt,button.alt{background:transparent;color:var(--fg);border-color:rgba(255,255,255,.45)}
a.btn.alt:hover,button.alt:hover{color:#FFFFFF;background:var(--glass2)}
:focus-visible{outline:3px solid var(--accent);outline-offset:2px}
button:disabled,.btn[aria-disabled=true]{opacity:.5;cursor:not-allowed}
.list{display:grid;grid-template-columns:repeat(auto-fit,minmax(min(100%,20rem),1fr));gap:1.1rem}
.peo{border:1px solid var(--line);background:var(--glass);backdrop-filter:blur(16px);-webkit-backdrop-filter:blur(16px);border-radius:22px;padding:1.2rem 1.3rem;min-width:0;display:flex;flex-direction:column;gap:.35rem;box-shadow:0 18px 44px rgba(5,8,25,.4)}
.peo p{margin:.2rem 0}
.peo .actions{margin-top:auto;padding-top:.5rem}
.peo[hidden]{display:none!important}
.peo a:not(.btn){color:#FFFFFF}
.row{display:flex;gap:.8rem;justify-content:space-between;align-items:flex-start}
.pick{flex-direction:row;align-items:center;gap:.4rem;color:var(--muted);font-size:.85rem;white-space:nowrap}
.tag{display:inline-block;font-size:.75rem;padding:.15rem .7rem;border:1px solid var(--line);border-radius:99px;color:var(--muted);margin:0 .4rem .2rem 0;background:var(--glass)}
.tag.pub{color:var(--accent);border-color:rgba(157,242,228,.5);background:rgba(157,242,228,.12)}
.actions{display:flex;gap:.6rem;flex-wrap:wrap;align-items:center}
.seg{display:inline-flex}
.seg button{border-radius:0;background:var(--glass);color:var(--fg);border-color:var(--line)}
.seg button:first-child{border-radius:99px 0 0 99px}.seg button:last-child{border-radius:0 99px 99px 0;border-left:0}
.seg button[aria-pressed=true]{background:var(--accent);color:var(--accent-fg);border-color:var(--accent)}
.tablewrap{overflow-x:auto;border:1px solid var(--line);border-radius:18px}
table{border-collapse:collapse;width:100%;min-width:34rem;background:rgba(255,255,255,.05)}
th,td{text-align:left;vertical-align:top;padding:.7rem .85rem;border:1px solid var(--line)}
th{background:var(--glass2);font-weight:600}
td ul{margin:0;padding-left:1.1rem}
.note{font-size:.88rem;color:var(--muted)}
.cols{display:grid;grid-template-columns:repeat(auto-fit,minmax(min(100%,16rem),1fr));gap:1rem}
details{border-bottom:1px solid var(--line);padding:.8rem 0}
summary{cursor:pointer;font-weight:600}
fieldset{border:1px solid var(--line);border-radius:18px;background:var(--glass);padding:.8rem 1.1rem;margin:0;min-width:0}
legend{padding:0 .4rem;color:var(--muted);font-size:.88rem}
fieldset label{flex-direction:row;align-items:center;gap:.55rem;color:var(--fg);font-size:1rem;padding:.15rem 0}
.checks{display:grid;grid-template-columns:repeat(auto-fit,minmax(min(100%,14rem),1fr));gap:.1rem .8rem}
form.lead{display:grid;gap:.9rem;max-width:32rem}
footer{border-top:1px solid var(--line);margin-top:3.5rem;padding-block:1.6rem 5.5rem;color:var(--muted);font-size:.88rem}
footer .wrap{display:flex;gap:1.5rem;flex-wrap:wrap}
#tray{position:fixed;left:0;right:0;bottom:0;z-index:6;background:rgba(20,27,56,.88);backdrop-filter:blur(16px);-webkit-backdrop-filter:blur(16px);border-top:1px solid var(--line);padding:.7rem max(16px,env(safe-area-inset-right,0px)) calc(.7rem + env(safe-area-inset-bottom,0px)) max(16px,env(safe-area-inset-left,0px))}
#tray .in{max-width:68rem;margin:0 auto;display:flex;gap:.6rem;flex-wrap:wrap;align-items:center;justify-content:space-between}
#tray[hidden]{display:none!important}
.banner{background:rgba(20,27,56,.9);border-bottom:1px solid var(--line);font-size:.8rem;color:var(--muted)}
.banner .wrap{padding-block:.4rem}
@media (prefers-reduced-motion:reduce){*{scroll-behavior:auto!important}}

.badges{margin:.1rem 0 .5rem;display:flex;flex-wrap:wrap;gap:.4rem}
.badge{display:inline-flex;align-items:center;font-size:.74rem;font-weight:600;padding:.2rem .7rem;border-radius:99px;letter-spacing:.01em}
.badge.irs{color:#0B1020;background:var(--accent)}
.badge.esac{color:#0B1020;background:#C9B8FF}
.note.small{font-size:.78rem;margin:.1rem 0 .4rem}
.hero .actions{margin-top:1.2rem}
.calc{display:grid;gap:1rem;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));background:var(--glass);border:1px solid var(--line);border-radius:18px;padding:1.2rem;margin:1rem 0}
.calc label{display:flex;flex-direction:column;gap:.3rem;font-size:.9rem}
.result{background:var(--glass2);border:1px solid var(--line);border-radius:18px;padding:1.2rem;margin:1rem 0}
.result .big{font-size:1.8rem;font-weight:700;color:var(--accent)}
.qstep{background:var(--glass);border:1px solid var(--line);border-radius:18px;padding:1.2rem;margin:1rem 0}
.qstep label.opt{display:flex;gap:.6rem;align-items:center;padding:.5rem 0}
.grid{display:grid;gap:.8rem;grid-template-columns:repeat(auto-fill,minmax(180px,1fr));padding:0;list-style:none}
.grid a{display:block;background:var(--glass);border:1px solid var(--line);border-radius:14px;padding:.8rem 1rem;text-decoration:none}
.grid a:hover{background:var(--glass2)}

table.dd td{vertical-align:top;min-width:220px;font-size:.9rem}
.nf{color:var(--muted);font-style:italic}
.src{display:block;margin-top:.35rem;font-size:.74rem;color:var(--muted)}
.src.k-sec a{color:var(--accent)}
.src.k-third::before{content:"\26A0\FE0E ";}
.conf{background:var(--glass);border:1px solid var(--line);border-radius:14px;padding:.8rem 1rem;margin:.8rem 0}
#docs input[type=file]{padding:.5rem}
.facts{margin:.3rem 0 .6rem;display:grid;gap:.25rem}
.facts div{display:flex;gap:.6rem;font-size:.9rem}
.facts dt{min-width:7rem;color:var(--muted)}
.facts dd{margin:0}
.facts dd.tbd{color:var(--muted);font-style:italic}
.steps{display:flex;gap:.4rem;flex-wrap:wrap;padding:0;list-style:none}
.steps li{padding:.3rem .8rem;border:1px solid var(--line);border-radius:99px;font-size:.85rem;color:var(--muted)}
.steps li.on{background:var(--accent);color:var(--accent-fg);border-color:var(--accent)}
.trk{background:var(--glass2);border:1px solid var(--line);border-radius:14px;padding:.8rem 1rem;margin:.6rem 0}
.trk ol{display:flex;gap:.4rem;flex-wrap:wrap;padding:0;list-style:none;margin:.5rem 0 0}
.trk li{font-size:.78rem;padding:.2rem .6rem;border-radius:99px;border:1px solid var(--line);color:var(--muted)}
.trk li.done{background:rgba(157,242,228,.18);color:var(--accent);border-color:rgba(157,242,228,.5)}