/* Layout: an IRS envelope opened on a desk. Ink-navy paper, one poppy-orange accent for deadlines and actions,
   form numbers set in mono like on real notices. Bands run full width, content sits in a 1120px column. */
:root {
  --paper: #eef1f4;
  --sheet: #ffffff;
  --ink: #0f1e2e;
  --ink-2: #3c4b5b;
  --muted: #6b7988;
  --rule: #d5dce3;
  --accent: #e2622b;
  --accent-ink: #ffffff;
  --accent-soft: #fbe6dc;
  --ledger: #2f6f73;
  --ledger-soft: #dcebeb;
  --band: #0f1e2e;
  --band-ink: #e9eef3;
  --band-muted: #9fb0c1;
  --band-rule: #24384c;
  --ok: #2f7d4f; --warn: #b7791f; --crit: #c23a2b;
  --display: "Unbounded", "Arial Black", system-ui, sans-serif;
  --body: "Manrope", "Segoe UI", system-ui, sans-serif;
  --mono: "JetBrains Mono", ui-monospace, Consolas, monospace;
  --r: 14px;
  color-scheme: light;  /* Oleg chose light only (21.10.2026): no dark theme, regardless of the visitor's system setting */
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body { margin: 0; background: var(--paper); color: var(--ink); font-family: var(--body); font-size: 17px; line-height: 1.6; -webkit-font-smoothing: antialiased; }
html[data-lang="ru"] [lang="en"], html[data-lang="en"] [lang="ru"] { display: none !important; }
a { color: inherit; }
:focus-visible { outline: 3px solid var(--accent); outline-offset: 3px; border-radius: 6px; }
.wrap { max-width: 1120px; margin: 0 auto; padding-left: max(16px, env(safe-area-inset-left, 0px)); padding-right: max(16px, env(safe-area-inset-right, 0px)); }
h1, h2, h3 { font-family: var(--display); line-height: 1.08; letter-spacing: -.02em; margin: 0; text-wrap: balance; }
h2 { font-size: clamp(30px, 4.4vw, 50px); font-weight: 700; }
h3 { font-size: 20px; font-weight: 700; letter-spacing: -.01em; }
p { margin: 0; }
.eyebrow { font-family: var(--mono); font-size: 12.5px; letter-spacing: .14em; text-transform: uppercase; color: var(--accent); font-weight: 600; }
.lead { font-size: clamp(18px, 1.8vw, 20px); color: var(--ink-2); max-width: 60ch; }
.btn { display: inline-flex; align-items: center; gap: 10px; font: 700 16px var(--body); padding: 15px 24px; border-radius: 999px; border: 0; cursor: pointer; text-decoration: none; transition: transform .15s ease, background .15s ease; }
.btn-main { background: var(--accent); color: var(--accent-ink); }
.btn-main:hover { transform: translateY(-2px); }
.btn-ghost { background: transparent; color: var(--ink); box-shadow: inset 0 0 0 1.5px var(--rule); }
.btn-ghost:hover { box-shadow: inset 0 0 0 1.5px var(--ink); }
section { padding-block: clamp(64px, 9vw, 112px); }
.sec-head { display: flex; flex-direction: column; gap: 14px; margin-bottom: 40px; }

/* header */
header.top { position: sticky; top: env(safe-area-inset-top, 0px); z-index: 20; background: color-mix(in srgb, var(--paper) 86%, transparent); backdrop-filter: blur(12px); border-bottom: 1px solid var(--rule); }
.top .wrap { display: flex; align-items: center; gap: 18px; height: 68px; }
.logo { font-family: var(--display); font-weight: 800; font-size: 19px; letter-spacing: -.01em; text-decoration: none; display: flex; align-items: center; gap: 10px; }
.logo i { width: 30px; height: 22px; border-radius: 4px; background: var(--ink); position: relative; display: inline-block; }
.logo i::after { content: ""; position: absolute; inset: 0; background: linear-gradient(155deg, transparent 49%, var(--accent) 50%, var(--accent) 56%, transparent 57%), linear-gradient(25deg, transparent 49%, var(--accent) 50%, var(--accent) 56%, transparent 57%); clip-path: polygon(0 0, 100% 0, 50% 62%); }
nav.links { display: flex; gap: 22px; margin-left: auto; font-weight: 600; font-size: 15px; }
nav.links a { text-decoration: none; color: var(--ink-2); }
nav.links a:hover { color: var(--ink); }
.lang { display: flex; border-radius: 999px; box-shadow: inset 0 0 0 1.5px var(--rule); padding: 3px; }
.lang button { font: 700 12.5px var(--mono); border: 0; background: transparent; color: var(--muted); padding: 6px 10px; border-radius: 999px; cursor: pointer; }
.lang button[aria-pressed="true"] { background: var(--ink); color: var(--paper); }
@media (max-width: 820px) { nav.links { display: none; } .lang { margin-left: auto; } .top .btn { display: none; } }

/* hero */
.hero { padding-block: clamp(48px, 7vw, 88px) clamp(56px, 8vw, 96px); }
.hero .wrap { display: grid; grid-template-columns: 1.15fr .85fr; gap: clamp(28px, 5vw, 64px); align-items: center; }
.hero h1 { font-size: clamp(38px, 6.2vw, 76px); font-weight: 800; }
.hero h1 em { font-style: normal; color: var(--accent); }
.hero-copy { display: flex; flex-direction: column; gap: 26px; min-width: 0; }
.hero-ctas { display: flex; flex-wrap: wrap; gap: 12px; }
.creds { display: flex; flex-wrap: wrap; gap: 8px 18px; font-family: var(--mono); font-size: 13px; color: var(--muted); }
.creds b { color: var(--ink); font-weight: 600; }
@media (max-width: 900px) { .hero .wrap { grid-template-columns: 1fr; } }

/* the notice */
.notice-stage { position: relative; min-width: 0; }
.notice { background: var(--sheet); border-radius: 6px; padding: 26px 26px 22px; box-shadow: 0 1px 0 var(--rule), 0 30px 60px -30px rgba(15,30,46,.45); font-family: var(--mono); font-size: 13px; line-height: 1.55; color: var(--ink-2); transform: rotate(-2.2deg); animation: land .9s cubic-bezier(.2,.8,.2,1) both; }
@keyframes land { from { transform: translateY(18px) rotate(-5deg); } to { transform: rotate(-2.2deg); } }
.notice .nh { display: flex; justify-content: space-between; align-items: flex-start; gap: 12px; border-bottom: 1.5px solid var(--ink); padding-bottom: 12px; margin-bottom: 14px; }
.notice .agency { font-weight: 600; color: var(--ink); font-size: 12px; letter-spacing: .04em; }
.notice .code { font-weight: 600; font-size: 22px; color: var(--ink); }
.notice .row { display: flex; justify-content: space-between; gap: 10px; padding: 4px 0; border-bottom: 1px dashed var(--rule); }
.notice .row span:last-child { color: var(--ink); font-weight: 600; text-align: right; }
.notice .due { margin-top: 14px; background: var(--accent-soft); color: var(--ink); padding: 10px 12px; border-radius: 4px; display: flex; justify-content: space-between; gap: 10px; font-weight: 600; }
.notice .due span:last-child { color: var(--accent); }
.sticky-note { position: absolute; right: -6px; bottom: -34px; width: min(230px, 70%); background: var(--ledger); color: #fff; font-family: var(--body); font-weight: 600; font-size: 15px; line-height: 1.4; padding: 14px 16px; border-radius: 4px; transform: rotate(3deg); box-shadow: 0 14px 30px -14px rgba(0,0,0,.45); animation: land2 1.1s .25s cubic-bezier(.2,.8,.2,1) both; }
@keyframes land2 { from { transform: translateY(14px) rotate(8deg); } to { transform: rotate(3deg); } }
@media (max-width: 900px) { .sticky-note { right: 0; } .notice-stage { margin-bottom: 30px; } }

/* marquee of real form numbers */
.forms { background: var(--band); color: var(--band-muted); overflow: hidden; border-block: 1px solid var(--band-rule); }
.forms .track { display: flex; gap: 42px; padding: 18px 0; width: max-content; animation: slide 46s linear infinite; font-family: var(--mono); font-size: 14px; letter-spacing: .06em; white-space: nowrap; }
.forms .track b { color: var(--band-ink); font-weight: 600; }
@keyframes slide { to { transform: translateX(-50%); } }

/* decoder */
.decoder { display: grid; grid-template-columns: 300px 1fr; gap: 20px; align-items: start; }
.codes { display: grid; grid-template-columns: repeat(2, 1fr); gap: 8px; }
.codes button { font: 600 15px var(--mono); padding: 14px 10px; border-radius: 10px; border: 0; cursor: pointer; background: var(--sheet); color: var(--ink); box-shadow: inset 0 0 0 1.5px var(--rule); text-align: left; display: flex; flex-direction: column; gap: 2px; transition: box-shadow .15s; }
.codes button small { font: 500 11.5px var(--body); color: var(--muted); }
.codes button:hover { box-shadow: inset 0 0 0 1.5px var(--ink); }
.codes button[aria-pressed="true"] { background: var(--ink); color: var(--paper); box-shadow: none; }
.codes button[aria-pressed="true"] small { color: var(--band-muted); }
.answer { background: var(--sheet); border-radius: var(--r); padding: clamp(22px, 3vw, 34px); display: flex; flex-direction: column; gap: 18px; min-width: 0; box-shadow: 0 1px 0 var(--rule); }
.answer .ahead { display: flex; flex-wrap: wrap; gap: 10px 16px; align-items: center; }
.answer .acode { font: 600 30px var(--mono); }
.pill { font: 700 12px var(--mono); letter-spacing: .08em; text-transform: uppercase; padding: 6px 10px; border-radius: 999px; }
.pill.crit { background: color-mix(in srgb, var(--crit) 16%, transparent); color: var(--crit); }
.pill.warn { background: color-mix(in srgb, var(--warn) 18%, transparent); color: var(--warn); }
.pill.ok { background: color-mix(in srgb, var(--ok) 16%, transparent); color: var(--ok); }
.answer dl { margin: 0; display: grid; grid-template-columns: 150px 1fr; gap: 12px 18px; }
.answer dt { font: 600 12px var(--mono); letter-spacing: .08em; text-transform: uppercase; color: var(--muted); padding-top: 3px; }
.answer dd { margin: 0; color: var(--ink-2); }
.answer dd strong { color: var(--ink); }
.answer .cta-line { border-top: 1px solid var(--rule); padding-top: 16px; display: flex; flex-wrap: wrap; justify-content: space-between; gap: 12px; align-items: center; color: var(--muted); font-size: 15px; }
@media (max-width: 860px) { .decoder { grid-template-columns: 1fr; } .codes { grid-template-columns: repeat(4, 1fr); } }
@media (max-width: 520px) { .codes { grid-template-columns: repeat(2, 1fr); } .answer dl { grid-template-columns: 1fr; gap: 4px; } .answer dd { margin-bottom: 10px; } }

/* deadlines band */
.band { background: var(--band); color: var(--band-ink); }
.band .eyebrow { color: var(--accent); }
.band .lead { color: var(--band-muted); }
.next { display: grid; grid-template-columns: 1fr 1fr; gap: clamp(24px, 4vw, 56px); align-items: end; margin-bottom: 46px; }
.count { display: flex; align-items: baseline; gap: 14px; flex-wrap: wrap; }
.count .num { font: 800 clamp(84px, 13vw, 168px)/0.9 var(--display); color: var(--accent); letter-spacing: -.04em; font-variant-numeric: tabular-nums; }
.count .unit { font: 600 18px var(--body); color: var(--band-muted); }
.next-what { display: flex; flex-direction: column; gap: 10px; }
.next-what .d { font: 600 15px var(--mono); color: var(--band-muted); letter-spacing: .04em; }
.next-what h3 { font-size: clamp(22px, 2.6vw, 30px); }
.timeline { display: grid; grid-template-columns: repeat(6, 1fr); border-top: 1px solid var(--band-rule); }
.tl { padding: 18px 16px 4px 0; border-right: 1px solid var(--band-rule); display: flex; flex-direction: column; gap: 6px; min-width: 0; }
.tl:last-child { border-right: 0; }
.tl + .tl { padding-left: 16px; }
.tl .d { font: 600 14px var(--mono); color: var(--band-ink); font-variant-numeric: tabular-nums; }
.tl .w { font-size: 14.5px; color: var(--band-muted); line-height: 1.45; }
.tl.is-next .d { color: var(--accent); }
.tl.is-next { box-shadow: inset 0 3px 0 var(--accent); }
@media (max-width: 860px) { .next { grid-template-columns: 1fr; } .timeline { grid-template-columns: repeat(2, 1fr); } .tl { border-bottom: 1px solid var(--band-rule); } .tl:nth-child(2n) { border-right: 0; } .tl:nth-child(2n+1) { padding-left: 0; } }

/* services */
.svc { display: grid; grid-template-columns: repeat(2, 1fr); gap: 2px; background: var(--rule); border-radius: var(--r); overflow: hidden; }
.svc article { background: var(--sheet); padding: clamp(24px, 3vw, 36px); display: flex; flex-direction: column; gap: 14px; min-width: 0; transition: background .2s; }
.svc article:hover { background: color-mix(in srgb, var(--sheet) 92%, var(--accent)); }
.svc .tags { display: flex; flex-wrap: wrap; gap: 6px; margin-top: auto; padding-top: 8px; }
.svc .tags span { font: 600 12.5px var(--mono); padding: 5px 9px; border-radius: 6px; background: var(--ledger-soft); color: var(--ledger); }
.svc p { color: var(--ink-2); }
@media (max-width: 760px) { .svc { grid-template-columns: 1fr; } }

/* steps */
.steps { display: grid; grid-template-columns: repeat(3, 1fr); gap: 20px; counter-reset: s; }
.step { border-top: 2px solid var(--ink); padding-top: 18px; display: flex; flex-direction: column; gap: 10px; }
.step::before { counter-increment: s; content: "0" counter(s); font: 600 13px var(--mono); color: var(--accent); letter-spacing: .1em; }
.step p { color: var(--ink-2); }
@media (max-width: 760px) { .steps { grid-template-columns: 1fr; } }

/* about */
.about { display: grid; grid-template-columns: 360px 1fr; gap: clamp(28px, 5vw, 64px); align-items: center; }
.portrait { aspect-ratio: 4/5; max-width: 100%; border-radius: var(--r); background: linear-gradient(160deg, var(--ledger), var(--band)); display: grid; place-items: center; color: #fff; font: 800 64px var(--display); position: relative; overflow: hidden; }
.portrait small { position: absolute; bottom: 14px; left: 16px; font: 600 12px var(--mono); letter-spacing: .08em; opacity: .75; }
.about-copy { display: flex; flex-direction: column; gap: 20px; min-width: 0; }
.about-copy p { color: var(--ink-2); max-width: 62ch; }
.badges { display: flex; flex-wrap: wrap; gap: 10px; }
.badge { background: var(--sheet); border-radius: 10px; padding: 12px 14px; box-shadow: inset 0 0 0 1.5px var(--rule); display: flex; flex-direction: column; gap: 2px; }
.badge b { font: 600 15px var(--mono); }
.badge span { font-size: 13px; color: var(--muted); }
@media (max-width: 820px) { .about { grid-template-columns: 1fr; } .portrait { max-width: 320px; } }

/* faq */
.faq { display: flex; flex-direction: column; border-top: 1px solid var(--rule); }
.faq details { border-bottom: 1px solid var(--rule); }
.faq summary { list-style: none; cursor: pointer; padding: 22px 44px 22px 0; font-weight: 700; font-size: 18px; position: relative; }
.faq summary::-webkit-details-marker { display: none; }
.faq summary::after { content: "+"; position: absolute; right: 6px; top: 16px; font: 500 28px var(--mono); color: var(--accent); transition: transform .2s; }
.faq details[open] summary::after { transform: rotate(45deg); }
.faq details p { padding: 0 0 22px; color: var(--ink-2); max-width: 70ch; }

/* contact */
.contact { display: grid; grid-template-columns: .9fr 1.1fr; gap: clamp(28px, 5vw, 64px); }
.contact-side { display: flex; flex-direction: column; gap: 22px; }
.ways { display: flex; flex-direction: column; gap: 12px; }
.contact-side > .btn { align-self: flex-start; }
.cta-row { display: flex; flex-wrap: wrap; gap: 12px; }
.btn-pay { background: transparent; color: var(--band-ink); box-shadow: inset 0 0 0 1.5px var(--accent); }
.btn-pay:hover { background: var(--accent); color: var(--accent-ink); }
.way { display: flex; justify-content: space-between; gap: 12px; padding: 16px 0; border-bottom: 1px solid var(--band-rule); }
.way span:first-child { color: var(--band-muted); font-size: 14px; }
.way b { font: 600 15px var(--mono); color: var(--band-ink); }
form.lead-form { background: var(--sheet); color: var(--ink); border-radius: var(--r); padding: clamp(22px, 3vw, 34px); display: grid; grid-template-columns: 1fr 1fr; gap: 14px; }
.field { display: flex; flex-direction: column; gap: 6px; min-width: 0; }
.field.full { grid-column: 1 / -1; }
.field > label { font: 600 12px var(--mono); letter-spacing: .08em; text-transform: uppercase; color: var(--muted); }
.field input, .field select, .field textarea { font: 500 16px var(--body); color: var(--ink); background: var(--paper); border: 1.5px solid var(--rule); border-radius: 10px; padding: 12px 14px; width: 100%; }
.field textarea { min-height: 110px; resize: vertical; }
.field input:focus, .field select:focus, .field textarea:focus { outline: none; border-color: var(--accent); }
.chips { display: flex; flex-wrap: wrap; gap: 8px; }
.chips label { cursor: pointer; }
.chips input { position: absolute; opacity: 0; pointer-events: none; }
.chips > label > span { display: inline-block; padding: 9px 14px; border-radius: 999px; box-shadow: inset 0 0 0 1.5px var(--rule); font-weight: 600; font-size: 14.5px; }
.chips input:checked + span { background: var(--ink); color: var(--paper); box-shadow: none; }
.chips input:focus-visible + span { outline: 3px solid var(--accent); outline-offset: 2px; }
/* contact method switch sits in the label row; inputs in the first row line up at the bottom */
.lead-form > .field:not(.full) { justify-content: flex-end; }
.field-head { display: flex; flex-wrap: wrap; align-items: center; justify-content: space-between; gap: 6px 10px; }
.field-head > label { font: 600 12px var(--mono); letter-spacing: .08em; text-transform: uppercase; color: var(--muted); }
.field.consent > label { display: flex; gap: 10px; align-items: flex-start; font: 400 14.5px/1.5 var(--body); letter-spacing: 0; text-transform: none; color: var(--ink); cursor: pointer; }
.field.consent input { width: 18px; height: 18px; margin-top: 3px; flex: none; accent-color: var(--accent); }
.chips-sm { gap: 4px; }
.chips-sm > label > span { padding: 4px 10px; font-size: 13px; }
.form-foot { grid-column: 1 / -1; display: flex; flex-wrap: wrap; align-items: center; justify-content: space-between; gap: 12px; }
.form-foot small { color: var(--muted); font-size: 13.5px; max-width: 36ch; }
.sent { grid-column: 1 / -1; background: var(--ledger-soft); color: var(--ink); border-radius: 10px; padding: 14px 16px; font-weight: 600; }
@media (max-width: 860px) { .contact { grid-template-columns: 1fr; } }
@media (max-width: 520px) { form.lead-form { grid-template-columns: 1fr; } }

footer { background: var(--band); color: var(--band-muted); border-top: 1px solid var(--band-rule); padding-block: 28px; font-size: 14px; }
footer .wrap { display: flex; flex-wrap: wrap; justify-content: space-between; gap: 10px 24px; }
footer b { color: var(--band-ink); font-family: var(--mono); font-weight: 600; }

@media (prefers-reduced-motion: reduce) { *, *::before, *::after { animation: none !important; transition: none !important; } html { scroll-behavior: auto; } }

/* ---- site additions (multi-page build) ---- */
.lang a { font: 700 12.5px var(--mono); text-decoration: none; color: var(--muted); padding: 6px 10px; border-radius: 999px; }
.lang a[aria-current="true"] { background: var(--ink); color: var(--paper); }
.hp { position: absolute; left: -9999px; width: 1px; height: 1px; overflow: hidden; }
.sent.err { background: color-mix(in srgb, var(--crit) 14%, transparent); }
a.badge { text-decoration: none; color: inherit; }
a.badge:hover { box-shadow: inset 0 0 0 1.5px var(--ink); }
.way a { color: inherit; text-decoration: none; }
.way a:hover { color: var(--accent); }
.answer .cta-line a:not(.btn) { color: var(--ink); font-weight: 700; }
.tg-float { position: fixed; right: calc(16px + env(safe-area-inset-right, 0px)); bottom: calc(16px + env(safe-area-inset-bottom, 0px)); z-index: 30; display: none; align-items: center; gap: 8px; background: var(--ledger); color: #fff; text-decoration: none; font: 700 15px var(--body); padding: 13px 18px; border-radius: 999px; box-shadow: 0 12px 28px -10px rgba(0,0,0,.5); }
.tg-float svg { width: 20px; height: 20px; fill: currentColor; }
@media (max-width: 820px) { .tg-float { display: inline-flex; } }
footer .flinks { display: flex; flex-wrap: wrap; gap: 6px 18px; }
footer a { color: var(--band-muted); }
footer a:hover { color: var(--band-ink); }
footer .disclaimer { flex-basis: 100%; font-size: 12.5px; opacity: .8; max-width: 90ch; }

/* article pages (IRS letters, privacy) */
.doc { padding-block: clamp(40px, 6vw, 72px) clamp(56px, 8vw, 96px); }
.doc .wrap { display: grid; grid-template-columns: minmax(0, 1fr) 300px; gap: clamp(28px, 5vw, 64px); align-items: start; }
.crumbs { font: 500 13px var(--mono); color: var(--muted); display: flex; gap: 8px; flex-wrap: wrap; }
.crumbs a { color: var(--muted); }
.doc article { display: flex; flex-direction: column; gap: 18px; min-width: 0; }
.doc h1 { font-size: clamp(30px, 4.6vw, 52px); font-weight: 800; }
.doc h2 { font-size: clamp(22px, 2.6vw, 28px); margin-top: 18px; }
.doc p, .doc li { color: var(--ink-2); max-width: 68ch; }
.doc ul, .doc ol { margin: 0; padding-left: 22px; display: flex; flex-direction: column; gap: 8px; }
.doc strong { color: var(--ink); }
.facts { display: grid; grid-template-columns: repeat(3, 1fr); gap: 2px; background: var(--rule); border-radius: var(--r); overflow: hidden; }
.facts div { background: var(--sheet); padding: 16px 18px; display: flex; flex-direction: column; gap: 4px; min-width: 0; }
.facts div > span { font: 600 11.5px var(--mono); letter-spacing: .08em; text-transform: uppercase; color: var(--muted); }
.facts b { font-size: 16px; }
.callout { background: var(--accent-soft); border-radius: var(--r); padding: 18px 20px; color: var(--ink); }
.side { position: sticky; top: calc(88px + env(safe-area-inset-top, 0px)); display: flex; flex-direction: column; gap: 16px; }
.side .box { background: var(--sheet); border-radius: var(--r); padding: 22px; display: flex; flex-direction: column; gap: 12px; box-shadow: 0 1px 0 var(--rule); }
.side .box p { color: var(--ink-2); font-size: 15px; }
.side .others { display: flex; flex-direction: column; gap: 6px; }
.side .others a { font: 600 14.5px var(--mono); color: var(--ink); text-decoration: none; padding: 8px 0; border-bottom: 1px solid var(--rule); }
.side .others a:hover { color: var(--accent); }
@media (max-width: 900px) { .doc .wrap { grid-template-columns: 1fr; } .side { position: static; } .facts { grid-template-columns: 1fr; } }
.chips label { position: relative; }
.chips input { left: 0; top: 0; width: 1px; height: 1px; margin: 0; }
form.lead-form { position: relative; }
.hp { left: 0; top: 0; clip-path: inset(50%); }
section, [id] { scroll-margin-top: calc(80px + env(safe-area-inset-top, 0px)); }
.portrait { aspect-ratio: 4 / 5; max-width: 360px; background: var(--ledger-soft); }
.portrait img { width: 100%; height: 100%; object-fit: cover; display: block; }
.cms { display: flex; flex-direction: column; gap: 14px; }
.cms h2, .cms h3 { margin-top: 10px; }
.cms img { max-width: 100%; height: auto; border-radius: var(--r); }
/* blog */
.posts { display: grid; grid-template-columns: repeat(3, 1fr); gap: 16px; }
.post-card { background: var(--sheet); border-radius: var(--r); padding: 22px; display: flex; flex-direction: column; gap: 10px; text-decoration: none; color: var(--ink); box-shadow: 0 1px 0 var(--rule); transition: transform .15s ease, box-shadow .15s ease; min-width: 0; }
.post-card:hover { transform: translateY(-2px); box-shadow: inset 0 0 0 1.5px var(--ink); }
.post-card time, .doc time { font: 600 12.5px var(--mono); letter-spacing: .08em; text-transform: uppercase; color: var(--accent); }
.post-card h3 { font-size: 19px; line-height: 1.2; }
.post-card p { color: var(--ink-2); font-size: 15px; }
.post-img { width: 100%; max-width: 560px; height: auto; border-radius: var(--r); }
@media (max-width: 900px) { .posts { grid-template-columns: repeat(2, 1fr); } }
@media (max-width: 600px) { .posts { grid-template-columns: 1fr; } }
/* clickable service cards */
.svc .svc-item { background: var(--sheet); padding: clamp(24px, 3vw, 36px); display: flex; flex-direction: column; gap: 14px; min-width: 0; transition: background .2s; text-decoration: none; color: inherit; position: relative; }
.svc .svc-item:hover { background: color-mix(in srgb, var(--sheet) 92%, var(--accent)); }
.svc .svc-item h3::after { content: " →"; color: var(--accent); transition: margin-left .2s; }
.svc .svc-item:hover h3::after { margin-left: 4px; }
.svc-more { margin: 18px 0 0; font-size: 15.5px; color: var(--muted); }
.svc-more a { color: var(--accent); font-weight: 600; text-decoration: none; }
.svc-more a:hover { text-decoration: underline; }
.doc h3 { margin-top: 6px; }
.svc-mail { font-size: 14.5px; } .svc-mail a { font: 600 14.5px var(--mono); color: var(--ink); }
/* tax calculator */
.calc-page { padding-block: clamp(32px, 5vw, 56px) clamp(56px, 8vw, 96px); }
.calc-page > .wrap { display: flex; flex-direction: column; gap: 16px; }
.calc-page h1 { font-size: clamp(30px, 4.6vw, 52px); font-weight: 800; }
.calc { position: relative; margin-top: 18px; }
.calc-body { display: grid; grid-template-columns: minmax(0, 1fr) minmax(0, 1.05fr); gap: 18px; align-items: start; transition: filter .3s; }
.calc.locked .calc-body { filter: blur(5px); opacity: .7; user-select: none; }
.calc-in, .calc-out { background: var(--sheet); border-radius: var(--r); padding: clamp(20px, 3vw, 30px); box-shadow: 0 1px 0 var(--rule); min-width: 0; }
.sits { display: flex; flex-wrap: wrap; gap: 8px; margin-bottom: 22px; }
.sit { font: 600 14px var(--body); border: 0; border-radius: 999px; padding: 9px 14px; background: var(--paper); color: var(--ink); box-shadow: inset 0 0 0 1.5px var(--rule); cursor: pointer; }
.sit:hover { box-shadow: inset 0 0 0 1.5px var(--ink); }
.sit[aria-pressed="true"] { background: var(--ink); color: var(--paper); box-shadow: none; }
.calc-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 16px; }
.calc-grid .field small { color: var(--muted); font-size: 13px; }
.calc-out { background: var(--band); color: var(--band-ink); position: sticky; top: 88px; display: flex; flex-direction: column; gap: 14px; }
.calc-out .big { font: 800 clamp(40px, 5.4vw, 60px)/1 var(--display); letter-spacing: -.03em; }
.calc-out .sub { color: var(--band-muted); }
.split .bar { display: flex; height: 12px; border-radius: 999px; overflow: hidden; background: var(--band-rule); }
.split i { display: block; } .split .fed { background: var(--accent); } .split .soc { background: #6fb3b8; } .split .ca { background: #e9c46a; }
.split ul { display: flex; flex-wrap: wrap; gap: 4px 16px; list-style: none; margin: 10px 0 0; padding: 0; font-size: 13.5px; color: var(--band-muted); }
.split li { display: flex; align-items: center; gap: 6px; } .split li i { width: 10px; height: 10px; border-radius: 3px; }
.rows { display: grid; grid-template-columns: 1fr auto; gap: 10px 16px; margin: 4px 0 0; padding-top: 14px; border-top: 1px solid var(--band-rule); }
.rows dt { font-weight: 600; } .rows dt small { display: block; font-weight: 400; font-size: 13px; color: var(--band-muted); }
.rows dd { margin: 0; font: 600 16px var(--mono); text-align: right; }
.rows .muted { color: var(--band-muted); font-weight: 500; font-size: 14.5px; }
.stairs { border-top: 1px solid var(--band-rule); padding-top: 14px; }
.stairs svg { width: 100%; height: auto; display: block; margin-top: 8px; overflow: visible; }
.stairs .st { fill: var(--band-rule); } .stairs .st.on { fill: var(--accent); }
.stairs text { font: 600 13px var(--mono); text-anchor: middle; fill: var(--band-muted); } .stairs .rt.on { fill: var(--band-ink); }
.stairs .ax { font-size: 11.5px; font-weight: 400; }
.stairs .base { stroke: var(--band-muted); stroke-width: 1; }
.stairs line.you { stroke: var(--band-ink); stroke-width: 1.5; stroke-dasharray: 4 3; } .stairs text.you { fill: var(--band-ink); }
.calc-out .marg { color: var(--band-muted); font-size: 15px; } .calc-out .marg b { color: var(--band-ink); }
.review { display: flex; flex-direction: column; gap: 8px; align-items: flex-start; }
.review .ok { color: #8fd3a8; } .review .err, .gate .err { color: var(--crit); font-size: 14.5px; }
.review .err { color: #f19a8f; }
.gate { position: absolute; z-index: 3; top: 40px; left: 50%; transform: translateX(-50%); width: min(460px, calc(100% - 24px)); background: var(--sheet); border-radius: var(--r); padding: clamp(22px, 4vw, 34px); box-shadow: 0 30px 70px -20px rgba(15,30,46,.55); display: flex; flex-direction: column; gap: 14px; }
.gate h2 { font-size: clamp(24px, 3vw, 32px); }
.gate p { color: var(--ink-2); font-size: 15.5px; }
.gate[hidden] { display: none; }
.calc-note { color: var(--muted); font-size: 14px; max-width: 90ch; }
.rates { padding-block: 40px 0; display: flex; flex-direction: column; gap: 16px; }
.rates p { color: var(--ink-2); }
.rates .src { font-size: 14px; color: var(--muted); } .rates .src a { color: var(--ink-2); }
.tbl { overflow-x: auto; background: var(--sheet); border-radius: var(--r); box-shadow: 0 1px 0 var(--rule); }
.tbl table { border-collapse: collapse; width: 100%; font-size: 14.5px; min-width: 640px; }
.tbl caption { text-align: left; padding: 16px 18px 6px; font: 700 15px var(--display); }
.tbl th, .tbl td { padding: 9px 18px; text-align: left; border-bottom: 1px solid var(--rule); white-space: nowrap; }
.tbl thead th { font: 600 12px var(--mono); letter-spacing: .06em; text-transform: uppercase; color: var(--muted); }
.tbl tbody th { font: 700 15px var(--mono); color: var(--accent); }
.tbl td { font-family: var(--mono); font-size: 13.5px; color: var(--ink-2); }
.tbl tbody tr:last-child > * { border-bottom: 0; }
@media (max-width: 900px) { .calc-body { grid-template-columns: 1fr; } .calc-out { position: static; } }
@media (max-width: 520px) { .calc-grid { grid-template-columns: 1fr; } .gate { top: 16px; } }