/* Shared RichScripts product direction: light surfaces, blue accent, flat controls. */
:root {
  --bg:#f8fafd; --bg-soft:#f0f4f9; --surface:#fff; --surface-2:#f0f4f9;
  --ink:#1f1f1f; --ink-2:#30343b; --muted:#444746; --faint:#687078;
  --line:#dde3ea; --line-2:#c4c7c5;
  --brand:#0b57d0; --brand-2:#0842a0; --brand-soft:#e8f0fe;
  --navy:#17345b; --navy-2:#244b7c; --focus:#0b57d0;
  --ok:#137333; --ok-soft:#e6f4ea; --warn:#8a6100; --warn-soft:#fef7e0;
  --late:#b3261e; --late-soft:#fce8e6;
  --c-gst:#0b57d0; --c-gst-soft:#e8f0fe; --c-payroll:#137333; --c-payroll-soft:#e6f4ea;
  --c-slips:#8a6100; --c-slips-soft:#fef7e0; --c-tax:#7439b5; --c-tax-soft:#f3eafa;
  --c-registry:#087f8c; --c-registry-soft:#e0f4f5; --c-prov:#a92770; --c-prov-soft:#fce8f2;
  --font:'Segoe UI',Roboto,system-ui,-apple-system,Arial,sans-serif; --display:var(--font);
  --radius:12px; --radius-sm:8px; --shadow-sm:none; --shadow:none;
  --shadow-lg:0 12px 36px -20px #17345b40; color-scheme:light;
}
.wrap {max-width:1600px;padding-left:48px;padding-right:48px}
.site-header {background:#fff;border-bottom:1px solid var(--line);backdrop-filter:none}
.site-header .wrap {height:76px;gap:28px}
.brand {font-size:20px;letter-spacing:-.6px}
.brand-mark {background:var(--brand);box-shadow:none;border-radius:8px;width:36px;height:36px}
.brand small {color:var(--brand)}
.nav {margin-left:auto}
.header-actions {margin-left:12px}
.btn,.btn.sm,.btn.lg {border-radius:6px;box-shadow:none;font-weight:600}
.btn.primary {box-shadow:none}
.hero {padding:80px 0 64px}
.hero::before,.hero::after,.preview::before {display:none}
.hero .wrap {grid-template-columns:minmax(0,1.05fr) minmax(0,1fr);gap:64px}
.hero h1 {font-size:clamp(38px,4.3vw,64px);line-height:1.1;letter-spacing:-.045em;max-width:740px;font-weight:700}
.hero h1 em {background:none;color:var(--brand)}
.eyebrow {font-size:12px;letter-spacing:.11em;color:var(--brand)}
.eyebrow .dot {box-shadow:none;width:6px;height:6px}
.lede {font-size:18px;line-height:1.8;max-width:680px}
.trust {font-size:13px;gap:10px 20px;margin-top:24px}
.preview {transform:none;border-radius:12px;padding:0;overflow:hidden;box-shadow:none;border-color:var(--line-2)}
.preview-head {background:var(--surface-2);padding:22px 24px;margin:0;border-bottom:1px solid var(--line)}
.preview-head h2 {font-size:16px}
#cc-sample {padding:18px 24px}
.preview .item {border-radius:6px;box-shadow:none}
.preview-caption {padding:12px 24px;color:var(--muted);font-size:12px;border-top:1px solid var(--line);background:var(--surface-2)}
.product-facts {display:grid;grid-template-columns:repeat(4,1fr);border-top:1px solid var(--line);border-bottom:1px solid var(--line);padding:28px 0;margin-top:56px}
.product-facts div {padding:0 28px;border-right:1px solid var(--line)}
.product-facts div:first-child {padding-left:0}
.product-facts div:last-child {border:0}
.product-facts strong {display:block;font-size:28px;font-weight:600;color:var(--brand);letter-spacing:-1px}
.product-facts span {font-size:13px;color:var(--muted)}
.section {padding:72px 0}
.section-head {max-width:780px}
.section-head h2 {font-size:clamp(28px,3vw,38px);font-weight:650}
.section-head p {font-size:17px}
.covers {grid-template-columns:repeat(3,minmax(0,1fr));gap:20px}
.cover {border-radius:8px;padding:24px;display:grid;grid-template-columns:40px 1fr;gap:0 16px}
.cover .ico {grid-row:span 2;margin:0}
.cover b {font-size:17px}
.cover>span:last-child {font-size:14px}
.builder {grid-template-columns:minmax(0,1fr) 340px;gap:32px}
.tips {background:var(--surface-2);color:var(--muted);border:1px solid var(--line)}
.tips h3,.tips b {color:var(--ink)}
.tips li svg {color:var(--brand)}
.tips .note {color:var(--muted);border-top-color:var(--line)}
.card,.step,.stat {box-shadow:none}
.step::before {background:var(--brand-soft);color:var(--brand);border-radius:8px}
.plan.featured {border-color:var(--brand)}
.cta-band {background:var(--brand-soft);border-color:#c9dcfa;color:var(--ink)}
.cta-band h2 {color:var(--ink)}
.cta-band p {color:var(--muted)}
.site-footer {background:var(--surface-2)}
.sr-only:focus {position:fixed;top:8px;left:8px;width:auto;height:auto;clip:auto;margin:0;padding:12px;background:#fff;z-index:100}
@media(min-width:1500px){.hero h1{font-size:64px}.hero{padding-top:96px}}
@media(max-width:1150px){.site-header .wrap{gap:12px}.nav a{padding:8px}.brand{font-size:18px}.hero .wrap{gap:32px}.builder{grid-template-columns:minmax(0,1fr) 290px}}
@media(max-width:960px){.hero .wrap{grid-template-columns:1fr}.hero h1{max-width:760px}.preview{max-width:760px;width:100%}.builder{grid-template-columns:1fr}.hero{padding:48px 0}.site-header .wrap{height:68px}.header-actions{margin-left:auto}}
@media(max-width:640px){.wrap{padding-left:20px;padding-right:20px}.brand{font-size:16px}.hero h1{font-size:40px}.hero .actions{gap:10px}.hero .btn.lg{font-size:14px;padding:0 16px}.lede{font-size:16px}.covers{grid-template-columns:1fr}.product-facts{grid-template-columns:repeat(2,1fr);gap:24px;margin-top:32px}.product-facts div{padding:0 12px;border:0}.product-facts div:first-child{padding-left:12px}.product-facts strong{font-size:24px}.section{padding:48px 0}.preview-head{padding:18px;flex-wrap:wrap}#cc-sample{padding:12px}.preview-caption{padding:12px 18px}}
.deadline-guides {display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:22px}
.deadline-guides .card {display:flex;flex-direction:column;gap:18px;padding:28px}
.guide-category {font-size:12px;font-weight:600;color:var(--brand);text-transform:uppercase;letter-spacing:.06em}
.deadline-guides h3 {font-size:23px;line-height:1.3;letter-spacing:-.025em}
.deadline-guides h3 a {text-decoration:none}
.deadline-guides h3 a:hover,.guide-link:hover {text-decoration:underline}
.deadline-guides p {color:var(--muted);font-size:15px}
.guide-link {margin-top:auto;color:var(--brand);font-weight:600;text-decoration:none;font-size:14px}
.reminder-value {display:flex;justify-content:space-between;align-items:center;gap:24px;background:var(--brand-soft);padding:26px 28px;border-radius:10px;margin-top:26px}
.reminder-value h3 {font-size:20px;margin-bottom:8px}
.reminder-value p {font-size:15px;color:var(--muted)}
.guide-note,.guide-meta {font-size:12px;color:var(--muted);line-height:1.7;margin-top:20px}
.guide-article {max-width:900px}
.guide-back {display:inline-block;margin-bottom:32px;font-size:14px;color:var(--brand)}
.guide-article>.eyebrow {display:block;margin-bottom:16px}
.guide-article h1 {font-size:clamp(34px,4vw,52px);line-height:1.12;margin-bottom:24px}
.guide-article .lede {max-width:none}
.penalty-example {padding:28px;background:var(--brand-soft);border-left:4px solid var(--brand);margin:32px 0}
.penalty-example strong {display:block;font-size:42px;letter-spacing:-.04em;color:var(--brand)}
.penalty-example span {font-size:14px;color:var(--muted)}
.guide-source {margin:32px 0;padding:20px 24px;border:1px solid var(--line);border-radius:8px;font-size:14px}
.guide-source p {margin-top:8px;color:var(--muted)}
.guide-source a,.guide-related a {color:var(--brand)}
.guide-offer {background:var(--surface-2);padding:28px;border:1px solid var(--line);border-radius:10px}
.guide-offer h2 {font-size:26px;margin-bottom:14px}
.guide-offer p {color:var(--muted);font-size:15px;margin-bottom:22px}
.guide-related {margin-top:28px;font-size:14px}
@media(max-width:1100px){.site-header .nav a{padding:8px 6px;font-size:14px}.site-header .wrap{gap:10px}}
@media(max-width:800px){.deadline-guides{grid-template-columns:1fr}.reminder-value{align-items:flex-start;flex-direction:column}.reminder-value .btn{white-space:normal;height:auto;min-height:44px;text-align:center}.guide-offer{padding:22px}.guide-offer .actions{flex-wrap:wrap}}

.progress-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px}
.filing-progress{min-width:0}.filing-progress .field{margin-top:10px}
.email-history{margin:16px 0;display:grid;gap:12px}
.email-history article{display:flex;flex-wrap:wrap;justify-content:space-between;gap:8px;padding:14px 0;border-bottom:1px solid var(--line);font-size:14px}
.email-history small{display:block;font-size:12px;color:var(--muted)}
.mail-state{font-size:12px;background:var(--brand-soft);color:var(--brand);padding:4px 8px;border-radius:5px;align-self:flex-start}
.mail-state.failed{background:var(--late-soft);color:var(--late)}.mail-state.accepted{background:var(--ok-soft);color:var(--ok)}
@media(max-width:640px){.progress-grid{grid-template-columns:1fr}}
.guides-intro{padding-bottom:40px;background:var(--surface-2)}
.guides-intro h1{font-size:clamp(36px,4.5vw,58px);line-height:1.12;margin:16px 0 24px;letter-spacing:-.035em}
.guides-intro .lede{max-width:790px}
.guide-start{display:flex;align-items:center;justify-content:space-between;gap:28px;margin:32px 0;padding:24px;border:1px solid var(--line);border-radius:10px;background:white}
.guide-start strong{font-size:19px}.guide-start p{margin-top:8px;color:var(--muted);font-size:14px;max-width:620px}
.guide-topics{display:flex;flex-wrap:wrap;gap:10px;margin-top:32px}
.guide-topics a{padding:9px 14px;border:1px solid var(--line);border-radius:6px;text-decoration:none;background:white;font-size:14px}
.guide-topics a:hover{border-color:var(--brand);color:var(--brand)}.guide-topics span{color:var(--muted);margin-left:8px}
.guide-search{margin-top:28px;max-width:760px}.guide-search label{display:block;font-weight:600;font-size:14px;margin-bottom:10px}.guide-search>div{display:flex;gap:10px}.guide-search input{width:100%;min-width:0;min-height:46px;border:1px solid var(--line);border-radius:6px;padding:11px 14px;background:white;font:inherit}.guide-search input:focus{outline:2px solid var(--brand);outline-offset:2px}.guide-search p,#guide-empty{font-size:13px;line-height:1.7;color:var(--muted);margin-top:12px}.guide-group[hidden],.deadline-guides .card[hidden],#guide-empty[hidden],#guide-clear[hidden]{display:none!important}
.guide-group{padding-top:48px;padding-bottom:32px;scroll-margin-top:90px}.guide-group .section-head{margin-bottom:24px}
.guide-breadcrumbs{display:flex;flex-wrap:wrap;gap:10px;font-size:13px;color:var(--muted);margin-bottom:30px}.guide-breadcrumbs a{color:var(--brand)}
.guide-answer{margin:28px 0;padding:24px;background:var(--brand-soft);border-left:4px solid var(--brand);border-radius:0 8px 8px 0}
.guide-answer strong{font-size:14px;color:var(--brand)}.guide-answer p{font-size:17px;line-height:1.7;margin-top:8px}
.guide-toc{padding:22px 26px;border:1px solid var(--line);border-radius:8px;margin:28px 0 36px;font-size:15px}
.guide-toc ul,.guide-next ul{padding-left:20px;margin:12px 0}.guide-toc li,.guide-next li{margin:9px 0;line-height:1.6}
.guide-toc a,.guide-next a{color:var(--brand)}.guide-article h2{scroll-margin-top:95px}
.guide-article .prose ul,.guide-article .prose ol{padding-left:24px;margin:18px 0}.guide-article .prose li{margin:10px 0;line-height:1.8}
.guide-source h2{font-size:19px;margin-bottom:12px}.guide-source ul{padding-left:20px}.guide-source li{margin:10px 0;overflow-wrap:anywhere}
.guide-faq{margin:36px 0}.guide-faq h2,.guide-next h2{font-size:25px;margin-bottom:18px}.guide-faq details{border-bottom:1px solid var(--line);padding:18px 0}.guide-faq summary{font-weight:600;cursor:pointer;line-height:1.6}.guide-faq p{margin-top:12px;color:var(--muted);line-height:1.8}
.guide-next{margin-top:36px}.guide-method{max-width:900px}.guide-method p{margin:18px 0;line-height:1.8;color:var(--muted)}
.guide-library-link{display:flex;flex-wrap:wrap;align-items:center;gap:20px;margin-top:26px;font-size:14px}.guide-library-link>a:last-child{color:var(--brand)}
@media(max-width:800px){.guide-start{align-items:flex-start;flex-direction:column}.guide-start .btn{white-space:normal;height:auto;min-height:44px;text-align:center}.guide-toc{padding:20px}.guides-intro h1{font-size:38px}.guide-group{padding-top:32px}}