@layer properties{@supports (((-webkit-hyphens:none)) and (not (margin-trim:inline))) or ((-moz-orient:inline) and (not (color:rgb(from red r g b)))){*,:before,:after,::backdrop{--tw-shadow:0 0 #0000;--tw-shadow-color:initial;--tw-shadow-alpha:100%;--tw-inset-shadow:0 0 #0000;--tw-inset-shadow-color:initial;--tw-inset-shadow-alpha:100%;--tw-ring-color:initial;--tw-ring-shadow:0 0 #0000;--tw-inset-ring-color:initial;--tw-inset-ring-shadow:0 0 #0000;--tw-ring-inset:initial;--tw-ring-offset-width:0px;--tw-ring-offset-color:#fff;--tw-ring-offset-shadow:0 0 #0000;--tw-outline-style:solid}}}@layer theme{:root,:host{--font-sans:ui-sans-serif,system-ui,sans-serif,"Apple Color Emoji","Segoe UI Emoji","Segoe UI Symbol","Noto Color Emoji";--font-mono:ui-monospace,SFMono-Regular,Menlo,Monaco,Consolas,"Liberation Mono","Courier New",monospace;--default-transition-duration:.15s;--default-transition-timing-function:cubic-bezier(.4,0,.2,1);--default-font-family:var(--font-sans);--default-mono-font-family:var(--font-mono)}}@layer base{*,:after,:before,::backdrop{box-sizing:border-box;border:0 solid;margin:0;padding:0}::file-selector-button{box-sizing:border-box;border:0 solid;margin:0;padding:0}html,:host{-webkit-text-size-adjust:100%;tab-size:4;line-height:1.5;font-family:var(--default-font-family,ui-sans-serif,system-ui,sans-serif,"Apple Color Emoji","Segoe UI Emoji","Segoe UI Symbol","Noto Color Emoji");font-feature-settings:var(--default-font-feature-settings,normal);font-variation-settings:var(--default-font-variation-settings,normal);-webkit-tap-highlight-color:transparent}hr{height:0;color:inherit;border-top-width:1px}abbr:where([title]){-webkit-text-decoration:underline dotted;text-decoration:underline dotted}h1,h2,h3,h4,h5,h6{font-size:inherit;font-weight:inherit}a{color:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;text-decoration:inherit}b,strong{font-weight:bolder}code,kbd,samp,pre{font-family:var(--default-mono-font-family,ui-monospace,SFMono-Regular,Menlo,Monaco,Consolas,"Liberation Mono","Courier New",monospace);font-feature-settings:var(--default-mono-font-feature-settings,normal);font-variation-settings:var(--default-mono-font-variation-settings,normal);font-size:1em}small{font-size:80%}sub,sup{vertical-align:baseline;font-size:75%;line-height:0;position:relative}sub{bottom:-.25em}sup{top:-.5em}table{text-indent:0;border-color:inherit;border-collapse:collapse}:-moz-focusring{outline:auto}progress{vertical-align:baseline}summary{display:list-item}ol,ul,menu{list-style:none}img,svg,video,canvas,audio,iframe,embed,object{vertical-align:middle;display:block}img,video{max-width:100%;height:auto}button,input,select,optgroup,textarea{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}::file-selector-button{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}:where(select:is([multiple],[size])) optgroup{font-weight:bolder}:where(select:is([multiple],[size])) optgroup option{padding-inline-start:20px}::file-selector-button{margin-inline-end:4px}::placeholder{opacity:1}@supports (not ((-webkit-appearance:-apple-pay-button))) or (contain-intrinsic-size:1px){::placeholder{color:currentColor}@supports (color:color-mix(in lab, red, red)){::placeholder{color:color-mix(in oklab,currentcolor 50%,transparent)}}}textarea{resize:vertical}::-webkit-search-decoration{-webkit-appearance:none}::-webkit-date-and-time-value{min-height:1lh;text-align:inherit}::-webkit-datetime-edit{display:inline-flex}::-webkit-datetime-edit-fields-wrapper{padding:0}::-webkit-datetime-edit{padding-block:0}::-webkit-datetime-edit-year-field{padding-block:0}::-webkit-datetime-edit-month-field{padding-block:0}::-webkit-datetime-edit-day-field{padding-block:0}::-webkit-datetime-edit-hour-field{padding-block:0}::-webkit-datetime-edit-minute-field{padding-block:0}::-webkit-datetime-edit-second-field{padding-block:0}::-webkit-datetime-edit-millisecond-field{padding-block:0}::-webkit-datetime-edit-meridiem-field{padding-block:0}:-moz-ui-invalid{box-shadow:none}button,input:where([type=button],[type=reset],[type=submit]){appearance:button}::file-selector-button{appearance:button}::-webkit-inner-spin-button{height:auto}::-webkit-outer-spin-button{height:auto}[hidden]:where(:not([hidden=until-found])){display:none!important}}@layer components;@layer utilities{.collapse{visibility:collapse}.visible{visibility:visible}.static{position:static}.sticky{position:sticky}.block{display:block}.hidden{display:none}.table{display:table}.ring{--tw-ring-shadow:var(--tw-ring-inset,)0 0 0 calc(1px + var(--tw-ring-offset-width))var(--tw-ring-color,currentcolor);box-shadow:var(--tw-inset-shadow),var(--tw-inset-ring-shadow),var(--tw-ring-offset-shadow),var(--tw-ring-shadow),var(--tw-shadow)}.outline{outline-style:var(--tw-outline-style);outline-width:1px}.transition{transition-property:color,background-color,border-color,outline-color,text-decoration-color,fill,stroke,--tw-gradient-from,--tw-gradient-via,--tw-gradient-to,opacity,box-shadow,transform,translate,scale,rotate,filter,-webkit-backdrop-filter,backdrop-filter,display,visibility,content-visibility,overlay,pointer-events;transition-timing-function:var(--tw-ease,var(--default-transition-timing-function));transition-duration:var(--tw-duration,var(--default-transition-duration))}}:root{--ink:#071b3d;--body:#42526b;--muted:#657189;--green:#087f65;--green-dark:#05634f;--green-pale:#e9f7f1;--amber:#b86f00;--amber-pale:#fff5dd;--red:#c93434;--red-pale:#fff0f0;--rule:#d7dee8;--surface:#f7f9fc;--white:#fff;--radius:14px;--shadow:0 12px 34px #071b3d12}*{box-sizing:border-box}html{scroll-behavior:smooth}body{background:var(--white);color:var(--ink);text-rendering:optimizelegibility;margin:0;font-family:ui-sans-serif,system-ui,-apple-system,BlinkMacSystemFont,Segoe UI,sans-serif;font-size:16px;line-height:1.55}a{color:inherit;text-underline-offset:3px;text-decoration-thickness:1px}button,input,select{font:inherit}button,summary,select,input[type=radio],input[type=checkbox]{cursor:pointer}svg{display:block}:focus-visible{outline:2px solid var(--ink);outline-offset:3px;box-shadow:0 0 0 5px #087f652e}.shell{width:min(1280px,100% - 56px);margin-inline:auto}.site-header{z-index:30;border-bottom:1px solid var(--rule);background:#fffffff7;position:relative}.header-inner{justify-content:space-between;align-items:center;gap:28px;min-height:72px;display:flex}.brand{letter-spacing:-.02em;align-items:center;gap:12px;font-size:18px;font-weight:800;text-decoration:none;display:inline-flex}.brand-icon{width:30px;height:30px;color:var(--green)}.desktop-nav{align-self:stretch;align-items:stretch;gap:36px;display:flex}.desktop-nav a{color:var(--body);align-items:center;font-size:15px;font-weight:650;text-decoration:none;display:flex;position:relative}.desktop-nav a:hover{color:var(--green)}.desktop-nav a:first-child:after{content:"";background:var(--green);height:3px;position:absolute;inset:auto 0 0}.mobile-menu{display:none;position:relative}.mobile-menu summary{gap:5px;padding:10px;list-style:none;display:grid}.mobile-menu summary::-webkit-details-marker{display:none}.mobile-menu summary span{background:var(--ink);width:24px;height:2px;display:block}.mobile-menu nav{border:1px solid var(--rule);min-width:220px;box-shadow:var(--shadow);background:#fff;border-radius:12px;padding:10px;position:absolute;top:48px;right:0}.mobile-menu nav a{padding:10px 12px;font-weight:650;text-decoration:none;display:block}.hero{border-bottom:1px solid var(--rule);padding:74px 0 52px}.hero-grid{grid-template-columns:minmax(0,1.05fr) minmax(350px,.75fr);align-items:center;gap:82px;display:grid}.hero h1,.article-hero h1{letter-spacing:-.052em;max-width:790px;margin:0;font-family:Georgia,Cambria,Times New Roman,serif;font-size:clamp(3rem,5.4vw,5.25rem);line-height:.97}.hero-subtitle{max-width:680px;color:var(--body);margin:26px 0 20px;font-size:20px;line-height:1.55}.trust-line{color:var(--body);align-items:center;gap:10px;margin:0;font-size:14px;display:flex}.trust-line svg{width:24px;height:24px;color:var(--green);flex:none}.hero-actions{align-items:center;gap:18px;margin-top:28px;display:flex}.hero-actions a:last-child{color:var(--body);font-size:14px}.hero-thresholds{border:1px solid var(--rule);border-radius:var(--radius);box-shadow:var(--shadow);padding:28px 28px 28px 46px;position:relative}.hero-thresholds:before{content:"";background:var(--rule);width:2px;position:absolute;top:40px;bottom:42px;left:27px}.hero-thresholds h2{margin:0 0 18px;font-family:Georgia,Cambria,serif;font-size:24px}.hero-thresholds dl{margin:0}.hero-thresholds div{border-top:1px solid var(--rule);grid-template-columns:86px 1fr;gap:12px;padding:14px 0;display:grid;position:relative}.hero-thresholds div:before{content:"";background:var(--green);width:11px;height:11px;box-shadow:0 0 0 1px var(--green);border:3px solid #fff;border-radius:999px;position:absolute;top:21px;left:-24px}.hero-thresholds dt{color:var(--green-dark);font-weight:800}.hero-thresholds dd{color:var(--body);margin:0;font-size:14px}.button{border:1px solid #0000;border-radius:9px;justify-content:center;align-items:center;gap:9px;min-height:46px;padding:10px 18px;font-size:15px;font-weight:750;text-decoration:none;transition:background .18s,border-color .18s,transform .18s;display:inline-flex}.button:hover{transform:translateY(-1px)}.button svg{width:20px;height:20px}.button.primary{color:#fff;background:var(--green)}.button.primary:hover{background:var(--green-dark)}.button.secondary{color:var(--ink);border-color:var(--ink);background:#fff}.calculator-section{padding:58px 0 72px;scroll-margin-top:20px}.calculator-layout{grid-template-columns:minmax(0,1.65fr) minmax(420px,.9fr);align-items:start;gap:22px;width:min(1380px,100% - 48px);margin:0 auto;display:grid}.calculator-form,.result-summary{border:1px solid var(--rule);border-radius:var(--radius);background:#fff}.calculator-form{overflow:hidden}.calculator-title{border-bottom:1px solid var(--rule);padding:30px 32px 24px}.section-number{color:var(--green-dark);letter-spacing:.02em;margin:0 0 4px;font-size:14px;font-weight:800}.calculator-title h2,.result-summary h2{letter-spacing:-.025em;margin:0;font-family:Georgia,Cambria,serif;font-size:32px;line-height:1.1}.calculator-title>p:last-child{color:var(--body);margin:10px 0 0}.tax-year-field{border-bottom:1px solid var(--rule);grid-template-columns:1fr 250px;align-items:center;gap:20px;padding:20px 32px;display:grid!important}.select-field{gap:7px;display:grid}.select-field>span,.number-field>span:first-child{color:var(--ink);font-size:14px;font-weight:750}.select-field select,.plain-input{width:100%;min-height:48px;color:var(--ink);background:#fff;border:1px solid #bdc8d8;border-radius:8px;padding:10px 38px 10px 13px}.form-section{border-bottom:1px solid var(--rule)}.form-section>summary{color:var(--ink);padding:20px 58px 20px 32px;font-size:18px;font-weight:800;list-style:none;position:relative}.form-section>summary::-webkit-details-marker{display:none}.form-section>summary:after{content:"⌄";color:var(--green);font-size:22px;transition:transform .18s;position:absolute;top:21px;right:32px}.form-section[open]>summary:after{transform:rotate(180deg)}.person-fields{padding:0 32px 28px}.person-fields>.number-field:first-child{border-bottom:1px solid var(--rule);grid-template-columns:1fr 260px;align-items:center;gap:20px;padding:2px 0 20px;display:grid}.person-fields>.number-field:first-child small{grid-column:2;margin-top:-16px}.number-field{align-content:start;gap:7px;display:grid}.number-field small{color:var(--muted);font-size:12px;line-height:1.4}.money-input{background:#fff;border:1px solid #bdc8d8;border-radius:8px;grid-template-columns:38px 1fr;min-height:48px;display:grid;overflow:hidden}.money-input>span{border-right:1px solid var(--rule);color:var(--ink);place-items:center;font-weight:750;display:grid}.money-input input{width:100%;min-width:0;color:var(--ink);background:0 0;border:0;padding:10px 12px}.money-input:focus-within{outline:2px solid var(--ink);outline-offset:2px;box-shadow:0 0 0 5px #087f6529}.money-input input:focus{box-shadow:none;outline:0}.radio-fieldset{border:0;margin:0;padding:20px 0 18px}.radio-fieldset legend{margin-bottom:10px;font-size:15px;font-weight:800}.radio-row{color:var(--body);align-items:flex-start;gap:10px;padding:8px 0;font-size:14px;display:flex}.radio-row input{width:18px;height:18px;accent-color:var(--green);flex:none;margin:1px 0 0}.tooltip-copy{color:var(--muted);align-items:flex-start;gap:8px;margin:10px 0 0;font-size:12px;display:flex}.tooltip-copy svg{width:17px;height:17px;color:var(--green);flex:none}.warning-strip{color:#6b4800;background:var(--amber-pale);border:1px solid #efca83;border-radius:9px;align-items:flex-start;gap:12px;padding:14px 16px;font-size:13px;display:flex}.warning-strip svg{width:21px;height:21px;color:var(--amber);flex:none}.field-grid{gap:18px;margin-top:22px;display:grid}.field-grid.two{grid-template-columns:repeat(2,minmax(0,1fr))}.field-grid.three{grid-template-columns:repeat(3,minmax(0,1fr))}.advanced-fields{border-top:1px solid var(--rule);margin-top:22px}.advanced-fields summary{color:var(--green-dark);padding-top:18px;font-weight:750}.partner-section{padding:6px 32px 26px}.partner-section .person-fields{border-top:1px solid var(--rule);padding:26px 0 0}.toggle-row{justify-content:space-between;align-items:center;gap:20px;padding:14px 0;display:flex}.toggle-row>span{display:grid}.toggle-row small{color:var(--muted)}.toggle-row input{appearance:none;background:#a9b4c3;border-radius:999px;flex:none;width:48px;height:27px;padding:3px;transition:background .18s}.toggle-row input:before{content:"";background:#fff;border-radius:50%;width:21px;height:21px;transition:transform .18s;display:block;box-shadow:0 1px 4px #00000040}.toggle-row input:checked{background:var(--green)}.toggle-row input:checked:before{transform:translate(21px)}.form-section>.field-grid,.form-section>.child-age-grid,.form-section>.toggle-stack,.form-section>.scope-note{margin-left:32px;margin-right:32px}.form-section>.field-grid{margin-top:0}.child-age-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:16px;margin-top:20px;display:grid}.toggle-stack{border-top:1px solid var(--rule);margin-top:20px}.scope-note{border-left:3px solid var(--green);color:var(--body);background:var(--surface);margin-top:16px;margin-bottom:26px;padding:14px 16px;font-size:13px}.edge-cases{border:1px solid var(--ink);border-radius:10px;margin:22px 28px 28px}.edge-cases summary{padding:14px 16px;font-size:17px;font-weight:800}.edge-cases ul{grid-template-columns:repeat(2,minmax(0,1fr));gap:10px 18px;margin:0;padding:0 16px 18px;list-style:none;display:grid}.edge-cases li{color:var(--body);align-items:flex-start;gap:8px;font-size:12px;display:flex}.edge-cases svg{width:16px;height:16px;color:var(--ink);flex:none;margin-top:1px}.result-summary{box-shadow:var(--shadow);padding:28px;position:sticky;top:20px}.result-heading-row{justify-content:space-between;align-items:flex-start;gap:16px;display:flex}.estimate-label{color:var(--muted);text-transform:uppercase;letter-spacing:.08em;font-size:12px}.ani-pair{border-top:1px solid var(--rule);border-bottom:1px solid var(--rule);grid-template-columns:repeat(2,minmax(0,1fr));margin-top:22px;display:grid}.ani-pair>div{gap:2px;padding:16px 0;display:grid}.ani-pair>div+div{border-left:1px solid var(--rule);padding-left:18px}.ani-pair span{color:var(--muted);font-size:12px}.ani-pair strong{color:var(--green-dark);font-family:Georgia,Cambria,serif;font-size:34px;line-height:1.1}.higher-earner-note{color:var(--body);margin:12px 0 18px;font-size:12px}.threshold-list{margin-left:8px;padding-left:18px;position:relative}.threshold-list:before{content:"";background:var(--rule);width:2px;position:absolute;top:16px;bottom:16px;left:4px}.threshold-row{border-top:1px solid var(--rule);grid-template-columns:1fr auto;gap:12px;padding:13px 0;display:grid;position:relative}.threshold-row:first-child{border-top:0}.threshold-dot{background:currentColor;border:3px solid #fff;border-radius:50%;width:11px;height:11px;position:absolute;top:19px;left:-19px;box-shadow:0 0 0 1px}.threshold-row.safe{color:var(--green)}.threshold-row.near{color:var(--amber)}.threshold-row.risk{color:var(--red)}.threshold-copy{grid-template-columns:92px 1fr;align-items:baseline;column-gap:8px;display:grid}.threshold-copy strong{font-size:16px}.threshold-copy>span{color:var(--ink);font-size:13px;font-weight:750}.threshold-copy small{color:var(--muted);grid-column:1/-1;font-size:11px}.status-label{white-space:nowrap;border-radius:999px;align-self:start;padding:4px 8px;font-size:11px;font-weight:800}.status-label.safe{color:var(--green-dark);background:var(--green-pale)}.status-label.near{color:var(--amber);background:var(--amber-pale)}.status-label.risk{color:var(--red);background:var(--red-pale)}.result-metrics{border:1px solid var(--rule);border-radius:9px;margin:18px 0;display:grid;overflow:hidden}.result-metrics>div{border-top:1px solid var(--rule);grid-template-columns:1fr auto;gap:2px 12px;padding:12px 14px;display:grid}.result-metrics>div:first-child{border-top:0}.result-metrics span{color:var(--body);font-size:12px;font-weight:700}.result-metrics strong{font-size:14px}.result-metrics small{color:var(--muted);grid-column:1/-1;font-size:10px}.eligibility-result{border:1px solid var(--rule);border-radius:9px;gap:3px;margin-top:8px;padding:13px 14px;display:grid}.eligibility-result strong{font-size:13px}.eligibility-result span{font-size:12px}.eligibility-result small{color:var(--muted);font-size:10px}.eligibility-result.within{background:var(--green-pale);border-color:#9fd7c4}.eligibility-result.at-threshold{background:var(--amber-pale);border-color:#efca83}.eligibility-result.over{background:var(--red-pale);border-color:#edb1b1}.adjustment-list{border-top:1px solid var(--rule);margin-top:18px;padding-top:16px}.adjustment-list h3{margin:0 0 9px;font-size:13px}.adjustment-list dl{margin:0}.adjustment-list dl div{color:var(--body);justify-content:space-between;gap:12px;padding:4px 0;font-size:12px;display:flex}.adjustment-list dd{color:var(--ink);margin:0;font-weight:800}.adjustment-list p,.result-disclaimer{color:var(--muted);font-size:10px}.result-actions{grid-template-columns:1fr 1fr;gap:10px;margin-top:18px;display:grid}.result-disclaimer{text-align:center;margin:12px 0 0}.threshold-explainer{border-top:1px solid var(--rule);padding:86px 0}.section-heading{max-width:720px;margin-bottom:42px}.section-heading h2,.faq-section h2,.source-list h2,.article-section h2{letter-spacing:-.035em;margin:0;font-family:Georgia,Cambria,serif;font-size:clamp(2.2rem,3.6vw,3.35rem);line-height:1.06}.section-heading p{color:var(--body);font-size:17px}.horizontal-thresholds{grid-template-columns:repeat(4,minmax(0,1fr));padding-top:24px;display:grid;position:relative}.horizontal-thresholds:before{content:"";background:var(--green-dark);height:2px;position:absolute;inset:7px 0 auto}.horizontal-thresholds article{padding:18px 24px 0 0;position:relative}.horizontal-thresholds article:before{content:"";background:var(--green);width:15px;height:15px;box-shadow:0 0 0 1px var(--green);border:3px solid #fff;border-radius:50%;position:absolute;top:-23px;left:0}.horizontal-thresholds strong{color:var(--green-dark);font-family:Georgia,Cambria,serif;font-size:27px;display:block}.horizontal-thresholds h3{margin:8px 0 5px;font-size:15px}.horizontal-thresholds p{color:var(--body);margin:0;font-size:13px}.examples-section{border-top:1px solid var(--rule);padding:78px 0}.examples-layout{grid-template-columns:.8fr 2.2fr;gap:48px;display:grid}.example-grid{border-left:1px solid var(--rule);grid-template-columns:repeat(3,minmax(0,1fr));display:grid}.example-grid article{border-right:1px solid var(--rule);padding:8px 28px 0}.example-grid .example-number{color:#fff;background:var(--green-dark);border-radius:50%;place-items:center;width:24px;height:24px;margin:0 0 13px;font-size:12px;font-weight:800;display:grid}.example-grid h3{color:var(--green-dark);margin:0 0 10px;font-size:16px}.example-grid p{color:var(--body);font-size:13px}.threshold-boundary-note{color:#6b4800;background:var(--amber-pale);border:1px solid #efca83;border-radius:9px;margin:36px 0 0;padding:16px 18px}.faq-section{border-top:1px solid var(--rule);padding:80px 0}.faq-section>h2{max-width:560px;margin-bottom:34px}.faq-list{grid-template-columns:repeat(2,minmax(0,1fr));gap:0 48px;display:grid}.faq-list details{border-top:1px solid var(--rule)}.faq-list summary{justify-content:space-between;gap:16px;padding:18px 2px;font-weight:750;list-style:none;display:flex}.faq-list summary::-webkit-details-marker{display:none}.faq-list summary svg{flex:none;width:20px;height:20px;transition:transform .18s}.faq-list details[open] summary svg{transform:rotate(180deg)}.faq-list details p{color:var(--body);margin:-4px 0 20px;font-size:14px}.source-list{border-top:1px solid var(--rule);padding:76px 0}.source-list.compact{padding:38px 0}.source-list-heading{justify-content:space-between;align-items:baseline;gap:20px;display:flex}.source-list-heading p{color:var(--muted);font-size:13px}.source-list ul{grid-template-columns:repeat(2,minmax(0,1fr));gap:11px 46px;margin:32px 0 0;padding:0;list-style:none;display:grid}.source-list a{color:var(--green-dark);align-items:flex-start;gap:7px;font-size:14px;display:inline-flex}.source-list a svg{flex:none;width:16px;height:16px;margin-top:2px}.disclaimer{border-radius:var(--radius);background:var(--amber-pale);border:1px solid #efca83;padding:24px 28px}.disclaimer h2{margin:0 0 7px;font-family:Georgia,Cambria,serif;font-size:24px}.disclaimer p{color:#654800;margin:0}.disclaimer.compact{padding:18px 20px}.site-footer{color:#fff;background:var(--ink)}.footer-grid{grid-template-columns:1.2fr 1fr auto;align-items:center;gap:70px;min-height:210px;display:grid}.footer-brand{margin:0;font-family:Georgia,Cambria,serif;font-size:25px}.footer-note,.footer-meta{color:#c5cede;font-size:13px}.site-footer nav{grid-template-columns:repeat(2,1fr);gap:10px 28px;display:grid}.site-footer nav a{color:#fff;font-size:13px}.footer-meta{text-align:right}.article-hero{border-bottom:1px solid var(--rule);padding:72px 0 54px}.breadcrumbs{color:var(--muted);gap:8px;margin-bottom:22px;font-size:13px;display:flex}.breadcrumbs a{color:var(--green-dark)}.article-hero h1{max-width:940px;font-size:clamp(2.75rem,5vw,4.7rem)}.article-hero .lede{max-width:780px;color:var(--body);margin:22px 0 16px;font-size:20px}.article-layout{grid-template-columns:minmax(0,1fr) 280px;align-items:start;gap:78px;width:min(1160px,100% - 56px);margin:0 auto;padding:64px 0 90px;display:grid}.article-content{min-width:0}.article-section{margin-top:52px}.article-section:first-child{margin-top:0}.article-section h2{font-size:34px}.article-section h3{margin:32px 0 8px;font-size:21px}.article-section p,.article-section li{color:var(--body);font-size:17px;line-height:1.78}.article-section ul,.article-section ol{padding-left:24px}.article-section a{color:var(--green-dark)}.article-aside{border-left:1px solid var(--rule);padding-left:24px;position:sticky;top:24px}.article-aside h2{margin:0 0 12px;font-size:15px}.article-aside nav{gap:9px;display:grid}.article-aside a{color:var(--body);font-size:13px}.article-cta{border-radius:var(--radius);background:var(--green-pale);border:1px solid #9fd7c4;margin-top:48px;padding:26px}.article-cta h2{margin:0 0 8px;font-family:Georgia,Cambria,serif;font-size:28px}.article-cta p{color:var(--body)}.article-cta .button{margin-top:8px}.article-page .faq-section,.article-page .source-list{width:min(1160px,100% - 56px);margin-inline:auto}.mini-calculator{border:1px solid var(--rule);border-radius:var(--radius);box-shadow:var(--shadow);margin:38px 0;padding:28px}.mini-calculator h2{margin:0;font-family:Georgia,Cambria,serif;font-size:29px}.mini-calculator>p{color:var(--body)}.mini-calculator .field-grid{margin-bottom:22px}.mini-result{background:var(--green-pale);border-radius:9px;justify-content:space-between;align-items:baseline;gap:20px;padding:18px;display:flex}.mini-result strong{color:var(--green-dark);font-family:Georgia,Cambria,serif;font-size:32px}.rule-table-section{margin:0 0 54px}.rule-table-section h2{margin:0;font-family:Georgia,Cambria,serif;font-size:34px}.rule-table-section>p{color:var(--body)}.table-scroll{border:1px solid var(--rule);border-radius:10px;margin-top:24px;overflow-x:auto}.rule-table-section table{border-collapse:collapse;text-align:left;width:100%;min-width:720px;font-size:13px}.rule-table-section th,.rule-table-section td{border-bottom:1px solid var(--rule);vertical-align:top;padding:13px 15px}.rule-table-section thead th{color:#fff;background:var(--ink)}.rule-table-section tbody th{color:var(--ink);background:var(--surface)}.update-log-inline{border-left:3px solid var(--green);background:var(--green-pale);margin-top:22px;padding:20px}.update-log-inline h3{margin:0 0 5px}.update-log-inline p{color:var(--body);margin:0;font-size:14px}@media (max-width:1100px){.hero-grid{gap:42px}.calculator-layout{grid-template-columns:minmax(0,1.4fr) minmax(390px,.85fr)}.field-grid.three,.examples-layout{grid-template-columns:1fr}}@media (max-width:900px){.shell{width:min(100% - 40px,1280px)}.desktop-nav{display:none}.mobile-menu{display:block}.hero{padding-top:54px}.hero-grid{grid-template-columns:1fr}.hero-thresholds{max-width:640px}.calculator-layout{grid-template-columns:1fr;width:min(100% - 32px,760px)}.result-summary{position:static}.horizontal-thresholds{grid-template-columns:repeat(2,1fr);gap:36px 20px}.horizontal-thresholds:before{display:none}.horizontal-thresholds article{border-top:2px solid var(--green-dark);padding-top:12px}.horizontal-thresholds article:before{top:-8px}.example-grid{border-left:0;grid-template-columns:1fr}.example-grid article{border-right:0;border-top:1px solid var(--rule);padding:24px 0}.article-layout{grid-template-columns:1fr;gap:36px}.article-aside{border:0;border-bottom:1px solid var(--rule);order:-1;padding:0 0 20px;position:static}}@media (max-width:680px){.shell{width:calc(100% - 32px)}.header-inner{min-height:64px}.brand{max-width:260px;font-family:Georgia,Cambria,serif;font-size:17px;line-height:1.1}.brand-icon{display:none}.hero{padding:44px 0 40px}.hero h1{font-size:44px}.hero-subtitle{font-size:17px}.trust-line{align-items:flex-start}.hero-actions{flex-direction:column;align-items:stretch}.hero-actions .button{width:100%}.hero-thresholds{padding:22px 18px 22px 38px}.hero-thresholds:before{left:20px}.hero-thresholds div{grid-template-columns:78px 1fr}.hero-thresholds div:before{left:-22px}.calculator-section{padding-top:30px}.calculator-layout{width:calc(100% - 24px)}.calculator-title{padding:24px 20px 18px}.calculator-title h2{font-size:28px}.tax-year-field{grid-template-columns:1fr;padding:18px 20px}.form-section>summary{padding:18px 50px 18px 20px}.form-section>summary:after{right:20px}.person-fields{padding:0 20px 24px}.person-fields>.number-field:first-child{grid-template-columns:1fr}.person-fields>.number-field:first-child small{grid-column:1;margin-top:0}.field-grid.two,.field-grid.three,.child-age-grid{grid-template-columns:1fr}.partner-section{padding-inline:20px}.form-section>.field-grid,.form-section>.child-age-grid,.form-section>.toggle-stack,.form-section>.scope-note{margin-left:20px;margin-right:20px}.edge-cases{margin:18px 16px 22px}.edge-cases ul{grid-template-columns:1fr}.result-summary{padding:22px 18px}.ani-pair{grid-template-columns:1fr}.ani-pair>div+div{border-top:1px solid var(--rule);border-left:0;padding-left:0}.ani-pair strong{font-size:38px}.threshold-copy{grid-template-columns:82px 1fr}.threshold-row{grid-template-columns:1fr}.status-label{justify-self:start}.result-actions{grid-template-columns:1fr 1fr}.result-actions .button{padding-inline:10px;font-size:13px}.threshold-explainer,.examples-section,.faq-section,.source-list{padding:58px 0}.horizontal-thresholds{grid-template-columns:1fr;gap:22px}.faq-list,.source-list ul{grid-template-columns:1fr}.faq-list{gap:0}.section-heading h2,.faq-section h2,.source-list h2{font-size:34px}.source-list-heading{flex-direction:column;align-items:flex-start;gap:4px}.footer-grid{grid-template-columns:1fr;gap:28px;min-height:300px;padding:46px 0}.footer-meta{text-align:left}.article-hero{padding:48px 0 38px}.article-hero h1{font-size:42px}.article-hero .lede{font-size:17px}.article-layout,.article-page .faq-section,.article-page .source-list{width:calc(100% - 32px)}.article-layout{padding-top:44px}.article-section h2{font-size:30px}.article-section p,.article-section li{font-size:16px}.mini-calculator{padding:20px}.mini-result{flex-direction:column;align-items:flex-start}}@media print{.site-header,.site-footer,.hero,.calculator-form,.threshold-explainer,.examples-section,.faq-section,.source-list,.no-print{display:none!important}.calculator-section{padding:0}.calculator-layout{width:100%;display:block}.result-summary{box-shadow:none;border:0;position:static}body{color:#000}}@media (prefers-reduced-motion:reduce){*,:before,:after{scroll-behavior:auto!important;transition-duration:.01ms!important;animation-duration:.01ms!important}}@property --tw-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-shadow-color{syntax:"*";inherits:false}@property --tw-shadow-alpha{syntax:"<percentage>";inherits:false;initial-value:100%}@property --tw-inset-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-inset-shadow-color{syntax:"*";inherits:false}@property --tw-inset-shadow-alpha{syntax:"<percentage>";inherits:false;initial-value:100%}@property --tw-ring-color{syntax:"*";inherits:false}@property --tw-ring-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-inset-ring-color{syntax:"*";inherits:false}@property --tw-inset-ring-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-ring-inset{syntax:"*";inherits:false}@property --tw-ring-offset-width{syntax:"<length>";inherits:false;initial-value:0}@property --tw-ring-offset-color{syntax:"*";inherits:false;initial-value:#fff}@property --tw-ring-offset-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-outline-style{syntax:"*";inherits:false;initial-value:solid}
