:root{--bg-color:#f0f0f0;--card-bg:#fff;--accent-main:#fc0;--accent-secondary:#00d1ff;--accent-alert:#ff5c5c;--ink-block:#0b1f3a;--ink-block-hover:#102a4f;--border-black:3px solid #000;--shadow-hard:6px 6px 0px 0px #000;--shadow-hover:2px 2px 0px 0px #000;--font-heading:"Verdana","Arial Black",sans-serif;--font-mono:"Courier New",Courier,monospace;--usa-navy:#002147;--usa-navy-light:#036;--usa-gold:#b8860b;--usa-gold-light:#c59928;--usa-red:#9e1b32;--usa-cream:#f9f9f4;--usa-white:#fff;--usa-gray:#333;--usa-gray-light:#e0e0e0;--font-serif:"Georgia","Times New Roman",serif;--font-sans:"Helvetica Neue","Arial",sans-serif}*{box-sizing:border-box}html{scroll-behavior:smooth}nav{background:var(--card-bg);border-bottom:var(--border-black);z-index:1000;justify-content:space-between;align-items:center;width:100%;height:70px;padding:.8rem 1rem;display:flex;position:fixed;top:0;left:0;box-shadow:0 4px #0000001a}.nav-brand{font-family:var(--font-heading);text-transform:none;color:#000;margin-right:1rem;font-size:1.1rem;font-weight:900;text-decoration:none}.nav-links{flex-wrap:wrap;gap:.8rem;display:flex}.nav-links a{color:#000;font-family:var(--font-heading);text-transform:none;border:2px solid #0000;padding:.5rem;font-size:.9rem;font-weight:700;text-decoration:none;transition:all .2s}.nav-links a:hover{background:var(--accent-main);border:2px solid #000;box-shadow:2px 2px #000}.nav-links a.alert-btn{background:var(--accent-alert);color:#fff;border:2px solid #000}.nav-links a.alert-btn:hover{background:red;transform:translate(-2px,-2px);box-shadow:2px 2px #000}@media (max-width:900px){.nav-links{display:none}nav{justify-content:center}}body{background-color:var(--usa-cream)!important;font-family:var(--font-sans)!important;color:var(--usa-gray)!important;background-image:none!important;padding-top:80px!important;line-height:1.6!important}main{background:var(--card-bg);border:1px solid #ddd;border-top:5px solid var(--usa-gold);border-radius:4px;max-width:900px;margin:5rem auto;padding:2rem;box-shadow:0 10px 30px #00214714}h1{font-weight:700;font-family:var(--font-serif)!important;color:var(--usa-navy)!important;text-align:center!important;text-transform:none!important;background:0 0!important;border-bottom:none!important;margin:0 0 1rem!important;padding:0!important;font-size:2.5rem!important;line-height:1.2!important}main>h1{margin:0!important;padding-bottom:.5rem!important}main>h1:last-of-type{border-bottom:2px solid var(--usa-gray-light)!important;margin-bottom:2rem!important}h2{border:2px solid var(--usa-navy);font-weight:700;font-family:var(--font-serif)!important;color:var(--usa-navy)!important;text-transform:none!important;letter-spacing:.5px!important;text-align:left!important;background:0 0!important;border-radius:3px!important;width:100%!important;margin-top:2rem!important;margin-bottom:1.5rem!important;padding:.8rem 1.5rem!important;font-size:1.4rem!important;display:block!important;transform:none!important;box-shadow:0 4px 6px #0000001a!important}strong{font-weight:900;color:var(--usa-navy)!important;background:#b8860b1a!important;padding:0 4px!important}p{color:#444!important;font-size:1.1rem!important}section{border:var(--border-black);background:#fff;margin-bottom:3rem;padding:1.5rem}ul{padding:0;list-style-type:none}ul li{align-items:center;display:flex;border-bottom:1px solid #eee!important;padding:10px 0!important}ul li:before{content:"✓"!important;color:var(--usa-gold)!important;margin-right:12px!important;font-weight:700!important}.pricing-grid{cursor:pointer;grid-template-columns:repeat(auto-fit,minmax(280px,1fr));align-items:stretch;gap:1.5rem;transition:transform .2s;display:grid}.pricing-grid:hover{transform:translateY(-2px)}.pricing-item{border:var(--border-black);text-align:center;flex-direction:column;justify-content:flex-start;padding:1.5rem 1rem;transition:all .2s;display:flex;background:var(--usa-white)!important;border:1px solid #ccc!important;border-top:6px solid var(--usa-navy)!important;border-radius:6px!important;padding:2rem!important;transform:none!important;box-shadow:0 4px 12px #00000014!important}.pricing-item:hover{transform:translateY(-5px)!important;box-shadow:0 12px 24px #0000001f!important}.pricing-item[style*="background: var(--accent-main)"],.pricing-item[style*="background: var(--ink-block)"]{background:var(--usa-white)!important;color:var(--usa-gray)!important}.pricing-item div[style*="font-size: 2.5rem"]{color:var(--usa-navy)!important;font-family:var(--font-serif)!important}.pricing-item div[style*="background: rgb(0, 0, 0)"]{background:var(--usa-gold)!important;color:var(--usa-white)!important;border-radius:20px!important;padding:4px 12px!important}.pricing-item:nth-child(2){border-top-color:var(--usa-red)!important}.pricing-item:nth-child(2) strong{color:var(--usa-red)!important;background:0 0!important}.resource-grid{grid-template-columns:1fr 1fr;gap:1rem;margin-top:1rem;display:grid}@media (max-width:600px){.resource-grid{grid-template-columns:1fr}}.resource-btn{color:#000;border:var(--border-black);background:#fff;justify-content:space-between;align-items:center;padding:1rem;font-weight:700;text-decoration:none;transition:all .1s;display:flex;background:var(--usa-white)!important;color:var(--usa-navy)!important;border:1px solid #ccc!important;border-radius:4px!important;box-shadow:0 2px 4px #0000000d!important}.resource-btn:hover{border-color:var(--usa-navy)!important;background:#f4f8ff!important;transform:none!important;box-shadow:0 4px 8px #0000001a!important}.resource-btn span{background:var(--usa-gold);color:#fff;border-radius:50%;flex-shrink:0;justify-content:center;align-items:center;width:25px;height:25px;font-size:.9rem;display:flex}form{flex-direction:column;gap:1.2rem;display:flex}label{text-transform:uppercase;margin-bottom:.3rem;font-size:.9rem;font-weight:700;display:block;color:var(--usa-navy)!important;letter-spacing:.5px!important;font-size:.85rem!important}input,select{width:100%;font-family:var(--font-mono);border:var(--border-black);appearance:none;background:#fff;border-radius:0;padding:1rem;font-size:1rem;font-family:var(--font-sans)!important;background:#fff!important;border:1px solid #ccc!important;border-radius:4px!important;padding:12px!important}input:focus,select:focus{border-color:var(--usa-navy)!important;outline:none!important;box-shadow:0 0 0 3px #0021471a!important}select{background-image:url(data:image/svg+xml;charset=US-ASCII,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20width%3D%22292.4%22%20height%3D%22292.4%22%3E%3Cpath%20fill%3D%22%23000000%22%20d%3D%22M287%2069.4a17.6%2017.6%200%200%200-13-5.4H18.4c-5%200-9.3%201.8-12.9%205.4A17.6%2017.6%200%200%200%200%2082.2c0%205%201.8%209.3%205.4%2012.9l128%20127.9c3.6%203.6%207.8%205.4%2012.8%205.4s9.2-1.8%2012.8-5.4L287%2095c3.5-3.5%205.4-7.8%205.4-12.8%200-5-1.9-9.2-5.5-12.8z%22%2F%3E%3C%2Fsvg%3E);background-position:right 1rem top 50%;background-repeat:no-repeat;background-size:.8rem}button{background:linear-gradient(180deg,var(--usa-navy)0%,#001a38 100%)!important;color:var(--usa-white)!important;border:1px solid var(--usa-navy)!important;font-family:var(--font-sans)!important;text-transform:uppercase!important;letter-spacing:1px!important;border-radius:4px!important;padding:1rem 2rem!important;font-weight:600!important;transition:all .2s!important;box-shadow:0 4px 6px #0003!important}button:hover,button:active{background:linear-gradient(180deg,var(--usa-navy-light)0%,var(--usa-navy)100%)!important;transform:translateY(-1px)!important;box-shadow:0 6px 12px #00000040!important}.alert-box{background-color:var(--accent-alert);color:#fff}.btn-row{flex-wrap:wrap;gap:1rem;margin:1.25rem 0 1rem;display:flex}.btn-link{cursor:pointer;background:linear-gradient(180deg,var(--usa-navy)0%,#001a38 100%)!important;color:var(--usa-white)!important;border:1px solid var(--usa-navy)!important;font-family:var(--font-sans)!important;text-transform:uppercase!important;letter-spacing:1px!important;border-radius:4px!important;padding:1rem 2rem!important;font-weight:600!important;transition:all .2s!important;box-shadow:0 4px 6px #0003!important}.btn-link:hover{background:linear-gradient(180deg,var(--usa-navy-light)0%,var(--usa-navy)100%)!important;transform:translateY(-1px)!important;box-shadow:0 6px 12px #00000040!important}.btn-link.primary{color:#fff;box-shadow:6px 6px 0 var(--accent-main);background:#00adff;border:0}.btn-link.primary:hover{box-shadow:4px 4px 0 var(--accent-main);background:#00adff}.btn-link:not(.primary){background:var(--usa-white)!important;color:var(--usa-navy)!important;border:2px solid var(--usa-navy)!important}.btn-link:not(.primary):hover{background:var(--usa-navy)!important;color:var(--usa-white)!important}.micro{background:#fff;border:2px dashed #000;margin-top:.5rem;padding:1rem;font-size:.95rem;font-weight:700}.small-note{opacity:.95;margin-top:.25rem;font-size:.95rem}.stepper li{align-items:flex-start}.stepper li:before{content:"01";background:var(--accent-main);width:32px;height:32px;font-weight:700;font-family:var(--font-heading);border:2px solid #000;justify-content:center;align-items:center;margin-right:10px;display:inline-flex}.stepper li:nth-child(2):before{content:"02"}.stepper li:nth-child(3):before{content:"03"}.stepper li:nth-child(4):before{content:"04"}.stepper li:nth-child(5):before{content:"05"}.skip-link{color:#000;z-index:9999;font-family:var(--font-heading,Arial,sans-serif);text-transform:uppercase;background:#fff;border:3px solid #000;padding:.75rem 1rem;font-weight:900;position:absolute;top:0;left:-9999px}.skip-link:focus{top:1rem;left:1rem}.breadcrumbs{font-family:var(--font-heading,"Verdana","Arial Black",sans-serif);text-transform:uppercase;color:#000;margin:0 0 1.25rem;font-size:.85rem;font-weight:900}.breadcrumbs a{color:#000;border-bottom:2px solid #000;text-decoration:none}.breadcrumbs .sep{margin:0 .4rem}.skip-link{color:#fff;z-index:100;background-color:#000;padding:8px;position:absolute;top:-100px;left:0}.skip-link:focus{top:0}section[id],#service,#resources,#pricing,#irs-forms,#start{scroll-margin-top:80px}#service{scroll-margin-top:107px}.alert-box,section[style*="background: rgb(255, 204, 204)"]{border:1px solid #fed7d7!important;border-left:4px solid var(--usa-red)!important;color:#742a2a!important;background:#fff5f5!important;border-radius:4px!important}div[style*="border: 3px solid black"]{border:1px solid #ddd!important;border-left:4px solid var(--usa-gold)!important;background:#fff!important;border-radius:4px!important;box-shadow:0 2px 5px #0000000d!important}#irs-forms div[style*="border: 2px solid rgb(0, 0, 0)"]{background:#f9f9f9!important;border:1px solid #ddd!important;border-radius:4px!important}#irs-forms a[style*="background: rgb(0, 0, 0)"]{background:var(--usa-navy)!important;border-radius:3px!important}.skip-link{display:none!important}nav img{filter:drop-shadow(0 1px 1px #0000001a)}