.er-attribution{margin:0;color:var(--muted, #5b6576);font-size:var(--type-small, .875rem);line-height:var(--leading-small, 1.45);overflow-wrap:anywhere}.er-attribution-card{padding-top:var(--space-4, 16px);border-top:1px solid var(--hairline, #e3e7ed)}.er-attribution-page{box-sizing:border-box;width:100%;max-width:var(--column, 44rem);margin:0 auto;padding:var(--space-5, 24px) var(--space-4, 16px) var(--space-6, 32px);text-align:center}@media(max-width:39.999rem){body:has(.ei-footer) .er-attribution-page{padding-bottom:calc(var(--ei-footer-h, 6rem) + var(--space-4, 16px) + env(safe-area-inset-bottom,0px))}}.er-attribution-dbip a{color:inherit;text-decoration:underline;text-underline-offset:2px}.er-attribution-dbip-card{padding-top:var(--space-3, 12px)}.er-attribution-dbip-page{text-align:center;padding-top:var(--space-4, 16px)}@media(max-width:39.999rem){.er-attribution-dbip a{display:inline-flex;align-items:center;min-height:44px}}.auth-page{min-height:100vh;min-height:100dvh;display:grid;place-items:center;padding:var(--space-5) var(--space-4);background:var(--page)}.auth-card{width:100%;max-width:26rem;background:var(--paper);border:1px solid var(--hairline);border-radius:16px;box-shadow:var(--shadow-card);padding:var(--space-6) var(--space-5);display:grid;gap:var(--space-4);color:var(--text)}.auth-brand{display:inline-flex;align-items:center;gap:var(--space-2);color:var(--ink);font-weight:800;text-decoration:none;letter-spacing:-.03em;justify-self:start;min-height:var(--target-min)}.auth-brand span{display:grid;place-items:center;width:32px;height:32px;border-radius:9px;background:var(--forest);color:#fff;font-size:.9rem}.auth-card h1{margin:var(--space-2) 0 0;color:var(--ink);font-size:var(--type-h1-wide);line-height:var(--leading-h1);letter-spacing:var(--tracking-h1);font-weight:var(--weight-h1);outline:none}.auth-lead{margin:0;font-size:var(--type-lead);line-height:var(--leading-help)}.auth-address{overflow-wrap:anywhere;color:var(--ink)}.auth-refusal{margin:0;line-height:var(--leading-help);overflow-wrap:anywhere}.auth-fine{margin:0;font-size:var(--type-small);line-height:var(--leading-small);color:var(--muted)}.auth-form{display:grid;gap:var(--space-3)}.auth-form>label{font-weight:600;color:var(--ink);font-size:var(--type-label)}.auth-form input[type=email]{width:100%;min-height:48px;padding:0 var(--space-4);font:inherit;font-size:1rem;color:var(--ink);background:var(--paper);border:1px solid var(--field-border);border-radius:var(--radius)}.auth-form input[aria-invalid=true]{border-color:var(--coral-text)}.auth-error{margin:0;color:var(--coral-text);font-size:var(--type-small);font-weight:600}.auth-status{margin:0;min-height:1px;font-size:var(--type-small);color:var(--forest-dark)}.auth-status:empty{display:none}.auth-primary,.auth-secondary{display:inline-flex;align-items:center;justify-content:center;gap:var(--space-2);width:100%;min-height:48px;padding:0 var(--space-4);border-radius:var(--radius);font:inherit;font-weight:700;font-size:1rem;text-decoration:none;cursor:pointer}.auth-primary{background:var(--forest);color:#fff;border:1px solid var(--forest)}.auth-primary:hover:not(:disabled){background:var(--forest-dark)}.auth-secondary{background:var(--paper);color:var(--ink);border:1px solid var(--tile-border)}.auth-secondary:hover:not(:disabled){background:var(--light)}.auth-primary:disabled,.auth-secondary:disabled{opacity:.55;cursor:not-allowed}.auth-link{justify-self:center;min-height:var(--target-min);padding:0 var(--space-3);background:none;border:0;color:var(--forest-dark);font:inherit;font-weight:600;text-decoration:underline;cursor:pointer}.auth-card a:not(.auth-primary):not(.auth-brand){color:var(--forest-dark);font-weight:600}.auth-divider{display:flex;align-items:center;gap:var(--space-3);color:var(--muted);font-size:var(--type-small)}.auth-divider:before,.auth-divider:after{content:"";flex:1;height:1px;background:var(--hairline)}.auth-check{display:grid;grid-template-columns:24px 1fr;gap:var(--space-3);align-items:start;padding:var(--space-3);border:1px solid var(--hairline);border-radius:var(--radius)}.auth-check input{width:22px;height:22px;margin:1px 0 0;accent-color:var(--forest)}.auth-check label{font-size:var(--type-body);line-height:var(--leading-label);color:var(--ink);cursor:pointer}.auth-loading{color:var(--muted)}.auth-card :focus-visible,.auth-page :focus-visible{outline:3px solid var(--focus);outline-offset:2px}@media(max-width:30rem){.auth-page{place-items:start center;padding:var(--space-4)}.auth-card{padding:var(--space-5) var(--space-4);border-radius:14px}.auth-card h1{font-size:var(--type-h1)}}.account-menu{position:relative}.account-menu-list{position:absolute;right:0;top:calc(100% + var(--space-2));min-width:12rem;background:var(--paper);border:1px solid var(--hairline);border-radius:var(--radius);box-shadow:var(--shadow-lift);padding:var(--space-2);display:grid;gap:var(--space-1);z-index:30}.account-menu-list a,.account-menu-list button{display:flex;align-items:center;min-height:var(--target-min);padding:0 var(--space-3);border-radius:8px;background:none;border:0;color:var(--ink);font:inherit;font-weight:600;text-decoration:none;text-align:left;cursor:pointer}.account-menu-list a:hover,.account-menu-list button:hover{background:var(--light)}.account-menu-who{padding:var(--space-2) var(--space-3);font-size:var(--type-small);color:var(--muted);overflow-wrap:anywhere;border-bottom:1px solid var(--hairline);margin-bottom:var(--space-1)}.twostep{display:grid;gap:var(--space-4)}.twostep-steps{margin:0;padding-left:1.25rem;display:grid;gap:var(--space-2);line-height:var(--leading-help)}.twostep-form{display:grid;gap:var(--space-3);max-width:22rem}.twostep-form>label{font-weight:600;color:var(--ink);font-size:var(--type-label)}.twostep-code{width:100%;min-height:52px;padding:0 var(--space-4);font:inherit;font-size:1.375rem;font-variant-numeric:tabular-nums;letter-spacing:.3em;color:var(--ink);background:var(--paper);border:1px solid var(--field-border);border-radius:var(--radius)}.twostep-code[aria-invalid=true]{border-color:var(--coral-text)}.twostep-error{margin:0;color:var(--coral-text);font-size:var(--type-small);font-weight:600}.twostep-muted{margin:0;color:var(--muted)}.twostep-primary,.twostep-secondary{display:inline-flex;align-items:center;justify-content:center;width:100%;min-height:48px;padding:0 var(--space-4);border-radius:var(--radius);font:inherit;font-weight:700;font-size:1rem;cursor:pointer}.twostep-primary{background:var(--forest);color:#fff;border:1px solid var(--forest)}.twostep-primary:hover:not(:disabled){background:var(--forest-dark)}.twostep-secondary{background:var(--paper);color:var(--ink);border:1px solid var(--tile-border)}.twostep-primary:disabled,.twostep-secondary:disabled{opacity:.55;cursor:not-allowed}.twostep-link{justify-self:start;min-height:var(--target-min);padding:0;background:none;border:0;color:var(--forest-dark);font:inherit;font-weight:600;text-decoration:underline;cursor:pointer}.twostep-qr{margin:0;display:grid;justify-items:center;gap:var(--space-2);padding:var(--space-4);border:1px solid var(--hairline);border-radius:var(--radius);background:#fff}.twostep-qr img{width:min(192px,60vw);height:auto;aspect-ratio:1;image-rendering:pixelated}.twostep-qr figcaption{font-size:var(--type-small);color:var(--muted);text-align:center}.twostep-key{margin:0;display:grid;gap:var(--space-1)}.twostep-key span{font-size:var(--type-small);color:var(--muted)}.twostep-key code{overflow-wrap:anywhere;font-size:1rem;letter-spacing:.08em;color:var(--ink);-webkit-user-select:all;user-select:all}.twostep :focus-visible,.twostep-form :focus-visible{outline:3px solid var(--focus);outline-offset:2px}@media(min-width:40rem){.twostep-primary,.twostep-secondary{width:auto;justify-self:start}}.auth-card .twostep-primary,.auth-card .twostep-secondary{width:100%}.auth-text{width:100%;min-height:48px;padding:0 var(--space-4);font:inherit;font-size:1rem;color:var(--ink);background:var(--paper);border:1px solid var(--field-border);border-radius:var(--radius)}.onboarding-steps{margin:0;color:var(--muted);font-size:var(--type-small);font-weight:600;letter-spacing:.02em}@font-face{font-family:Inter;font-style:normal;font-weight:400 800;font-display:swap;src:url(/fonts/inter-latin.woff2) format("woff2");unicode-range:U+0000-00FF,U+0131,U+0152-0153,U+02BB-02BC,U+02C6,U+02DA,U+02DC,U+0304,U+0308,U+0329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:Inter;font-style:normal;font-weight:400 800;font-display:swap;src:url(/fonts/inter-latin-ext.woff2) format("woff2");unicode-range:U+0100-02BA,U+02BD-02C5,U+02C7-02CC,U+02CE-02D7,U+02DD-02FF,U+0304,U+0308,U+0329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C4,U+2113,U+2C60-2C7F,U+A720-A7FF}:root{color:#102c54;background:#f8f9fb;font-family:Inter,ui-sans-serif,system-ui,sans-serif;font-synthesis:none;-webkit-font-smoothing:antialiased;--ink: #102c54;--text: #24415e;--forest: #1268c9;--forest-dark: #0755ac;--mint: #e8f2fd;--paper: #ffffff;--page: #f8f9fb;--light: #edf6ff;--coral: #e76f51;--line: #dce7f3;--navy-deep: #0d376b;--display: "Inter", ui-sans-serif, system-ui, sans-serif;--muted: #5b6576;--tile-label: #344054;--tile-border: #c3c9d3;--hairline: #e3e7ed;--chosen: rgb(16 44 84 / .04);--coral-text: #a84d37;--focus: #0755ac;--field-border: #7a8ea5;--radius: 10px;--shadow-card: 0 7px 25px rgba(21, 65, 115, .05);--shadow-lift: 0 20px 55px rgba(16, 54, 100, .11);--space-1: 4px;--space-2: 8px;--space-3: 12px;--space-4: 16px;--space-5: 24px;--space-6: 32px;--space-7: 48px;--space-8: 64px;--type-h1: 1.25rem;--type-h1-wide: 1.375rem;--leading-h1: 1.3;--tracking-h1: -.015em;--weight-h1: 600;--type-lead: .9375rem;--type-eyebrow: .875rem;--type-h2: 1.125rem;--leading-h2: 1.35;--type-body: 1rem;--leading-body: 1.5;--type-label: 1rem;--leading-label: 1.4;--type-help: .9375rem;--leading-help: 1.5;--type-small: .875rem;--leading-small: 1.45;--type-chip: .6875rem;--measure: 60ch;--column: 44rem;--target-min: 44px}*{box-sizing:border-box}body{margin:0;min-width:320px;min-height:100vh}button,input,select{font:inherit}button,.link-button{border:1px solid transparent;border-radius:8px;padding:.78rem 1.15rem;font-weight:700;cursor:pointer;background:#e8f0f9;color:var(--ink);transition:background .2s,box-shadow .2s,transform .2s}button:focus-visible,input:focus-visible,select:focus-visible,a:focus-visible{outline:3px solid var(--focus);outline-offset:3px}button:disabled{opacity:.45;cursor:not-allowed}.avatar{display:grid;place-items:center;background:var(--forest);color:#fff;width:36px;height:36px;padding:0;border-radius:50%;font-size:.72rem}.eyebrow{color:var(--forest);text-transform:uppercase;font-size:.72rem;letter-spacing:.12em;font-weight:800}.content{padding:4.5rem clamp(1.25rem,6vw,6rem);max-width:1120px;width:100%}h2{font:800 clamp(2rem,4.6vw,3.6rem)/1.08 var(--display);letter-spacing:-.045em;max-width:800px;margin:.6rem 0 1rem}h3{font:800 1.6rem/1.15 var(--display);letter-spacing:-.035em}.lede{color:var(--muted);max-width:680px;line-height:1.65;margin-bottom:2rem}.panel,.question{background:var(--paper);border:1px solid var(--line);border-radius:12px;box-shadow:var(--shadow-card)}.panel{padding:1.5rem}.stacked{display:grid;gap:.55rem;font-weight:700}:where(select,input[type=text],input[inputmode=numeric],input[inputmode=decimal],input[type=password]){border:1px solid var(--field-border);border-radius:var(--radius);background:#fff;padding:.8rem;color:var(--ink)}.question{display:grid;grid-template-columns:minmax(0,1fr) auto;align-items:center;gap:1rem;padding:1rem 1.2rem}.question.compact{font-size:.9rem}.choice{border:0;margin:0;padding:0;display:flex;gap:.45rem}.choice label{border:1px solid var(--line);border-radius:999px;padding:.4rem .65rem;cursor:pointer}.choice input{margin-right:.35rem;accent-color:var(--forest)}.primary{background:var(--forest);color:#fff;box-shadow:0 6px 15px #1268c92b}.primary:hover:not(:disabled){background:var(--forest-dark)}.link-button{display:inline-block;text-decoration:none;margin-top:1rem}.alert{border-radius:14px;padding:1rem 1.2rem;margin:1rem 0;line-height:1.45}.alert.error{background:#fff0ea;border:1px solid #ed9c78;color:#7a281a;scroll-margin-top:1rem}.alert.error:focus-visible,.alert.error:focus{outline:3px solid #7a281a;outline-offset:2px}.alert.error ul{margin:0;padding-left:1.2rem}.alert.warning{background:#fff7dc;border:1px solid #e3c86a}.danger-zone{margin-top:2rem;display:grid;gap:.6rem;font-size:.9rem}.danger-zone p{color:var(--muted);margin:0}.danger-link{background:none;border:0;padding:.6rem .2rem;color:var(--coral-text);text-decoration:underline;text-align:left;min-height:44px}.danger{background:#a8372a;color:#fff;border-color:#a8372a;min-height:44px}.consent{display:flex;align-items:flex-start;gap:.6rem;line-height:1.45}.consent input[type=checkbox]{flex:0 0 auto;width:24px;height:24px;margin:0;accent-color:var(--forest)}.success-line{color:#176954}.signature-panel{max-width:620px;display:grid;gap:1.2rem}.capture-record{border:1px solid var(--line);border-radius:12px;padding:.8rem 1rem}.capture-record summary{cursor:pointer;font-weight:700;min-height:44px;display:flex;align-items:center}.capture-record p{color:var(--muted);font-size:.9rem;line-height:1.5;margin:.2rem 0 .8rem}.capture-record h3{font-size:.95rem;margin:.9rem 0 .4rem}.capture-record dl{display:grid;grid-template-columns:max-content 1fr;gap:.35rem 1rem;margin:0}.capture-record dt{color:var(--muted);font-size:.85rem}.capture-record dd{margin:0;overflow-wrap:anywhere;font-variant-numeric:tabular-nums}.capture-record code{font-size:.82rem;overflow-wrap:anywhere;word-break:break-all}.capture-record .capture-note{display:block;color:var(--muted);font-size:.85rem;line-height:1.45;margin-top:.25rem}.capture-record p.capture-footnote{margin:1rem 0 .2rem;font-size:.85rem}@media(max-width:480px){.capture-record dl{grid-template-columns:1fr;gap:.1rem}.capture-record dd{margin-bottom:.5rem}}@media(max-width:760px){.content{padding:var(--space-5) var(--space-4) var(--space-7)}.question{grid-template-columns:1fr}}@media(prefers-reduced-motion:reduce){*,*:before,*:after{scroll-behavior:auto!important;transition:none!important}}.opening-line{padding:2.5rem clamp(1rem,6vw,4rem)}.fbar-list{list-style:none;margin:.75rem 0 0;padding:0;display:grid;gap:.75rem}.fbar-entry{border:1px solid var(--line);border-radius:10px;padding:.9rem 1rem;overflow-wrap:anywhere}.fbar-entry p{margin:.25rem 0}.fbar-actions{display:flex;flex-wrap:wrap;gap:.5rem;margin-top:.6rem}.fbar-actions button{min-height:44px}@media(max-width:480px){.fbar-actions{flex-direction:column}.fbar-actions button{width:100%}}.tax-years-head{display:flex;justify-content:space-between;align-items:flex-end;gap:1rem;flex-wrap:wrap}.tax-years-head h1{font:800 2.4rem/1.05 var(--display);letter-spacing:-.035em;margin:.3rem 0 0}.tax-years-head h1:focus{outline:none}.year-grid{list-style:none;padding:0;margin:0;display:grid;gap:1rem;grid-template-columns:repeat(auto-fill,minmax(min(100%,15.5rem),1fr))}.year-card{background:var(--paper);border:1px solid var(--line);border-radius:12px;padding:1.25rem;display:flex;flex-direction:column;gap:.4rem;min-width:0}.year-card h2{font:800 1.9rem/1 var(--display);letter-spacing:-.035em;margin:0}.year-products{margin:0;font-weight:700}.year-channel{margin:0 0 .6rem;color:var(--muted);font-size:.88rem;line-height:1.45;overflow-wrap:anywhere;flex:1 1 auto}.year-actions{display:grid;gap:.5rem}.year-actions button{min-height:44px;width:100%}.year-confirm{display:grid;gap:.5rem;margin:0 0 .6rem;padding:.75rem;border-radius:10px;background:#fff7ec;border:1px solid #f0c98a}.year-confirm p{margin:0;font-size:.9rem;line-height:1.45;overflow-wrap:anywhere}.import-content{padding-top:3rem}.import-review{max-width:760px}.import-review h1{font:800 2.4rem/1.05 var(--display);letter-spacing:-.035em;margin:.3rem 0 .6rem}.import-review h1:focus{outline:none}.import-list{list-style:none;padding:0;margin:0 0 1.4rem;display:grid;gap:.75rem}.import-item{background:var(--paper);border:1px solid var(--line);border-radius:12px;padding:1rem 1.1rem;min-width:0}.import-item .consent{align-items:flex-start;cursor:pointer}.import-item .consent strong{display:block}.import-summary{display:block;margin-top:.25rem;color:var(--ink);overflow-wrap:anywhere}.import-note{margin:.55rem 0 0 2.1rem;color:var(--muted);font-size:.88rem;line-height:1.5}.import-item.told .import-note{margin-left:0}.import-figures{margin:.4rem 0 0;padding-left:1.2rem;line-height:1.5;overflow-wrap:anywhere}.import-subhead{font:800 1.35rem/1.2 var(--display);letter-spacing:-.035em;margin:1.6rem 0 .8rem}.import-actions{display:flex;flex-wrap:wrap;gap:.6rem}.import-actions button{min-height:44px}@media(max-width:760px){.tax-years-head h1,.import-review h1{font-size:1.9rem}.tax-years-head>button{width:100%;min-height:44px}.import-content{padding-top:1.5rem}.import-note{margin-left:0}.import-actions{flex-direction:column}.import-actions button{width:100%}}.paper-filing{display:grid;gap:.6rem;max-width:640px}.paper-filing h3{margin:0}.paper-steps{margin:0;padding-left:1.2rem;line-height:1.55;display:grid;gap:.35rem}.paper-filing button{min-height:44px;justify-self:start}@media(max-width:760px){.paper-filing button{width:100%}}.import-notes{margin-bottom:1rem}.import-notes h3{margin:.2rem 0 .8rem}.import-notes button{min-height:44px;margin-top:.6rem}.told-lede{margin:-.4rem 0 .8rem}@media(max-width:760px){.import-notes button{width:100%}}.sfop-offer{margin-bottom:1rem;border-color:var(--forest)}.sfop{max-width:860px}.sfop-steps{list-style:none;padding:0;margin:1.2rem 0 0;display:grid;gap:1rem}.sfop-card{background:var(--paper);border:1px solid var(--line);border-radius:12px;padding:1.25rem;min-width:0}.sfop-card h2{font:800 1.6rem/1.15 var(--display);letter-spacing:-.035em;margin:0 0 .6rem}.sfop-step{display:grid;gap:1rem;min-width:0}.sfop-question{border:0;padding:0;margin:0;display:grid;gap:.55rem;min-width:0}.sfop-question legend,.sfop-legend{font-weight:700;line-height:1.4;padding:0;margin-bottom:.35rem}.sfop-help{color:var(--muted);font-size:.9rem;line-height:1.55;margin:0;overflow-wrap:anywhere}.sfop-checks{display:flex;flex-wrap:wrap;gap:.5rem}.sfop-reasons{display:grid;gap:.5rem;grid-template-columns:repeat(auto-fill,minmax(min(100%,16rem),1fr))}.sfop-check{display:flex;align-items:center;gap:.6rem;min-height:44px;padding:.35rem .8rem;border:1px solid var(--line);border-radius:12px;background:#fff;cursor:pointer;overflow-wrap:anywhere}.sfop-check input{width:1.2rem;height:1.2rem;flex:none}.sfop-confirm{border-color:var(--forest)}.sfop-narrative textarea{width:100%;box-sizing:border-box;min-height:12rem;border:1px solid var(--line);border-radius:12px;padding:.8rem;font:inherit;line-height:1.55}.sfop-account{display:grid;gap:.6rem;grid-template-columns:repeat(auto-fill,minmax(min(100%,12rem),1fr));align-items:end;padding:.8rem;border:1px dashed var(--line);border-radius:12px}.sfop-account label,.sfop-question>label{display:grid;gap:.3rem;font-size:.9rem;min-width:0}.sfop-account input,.sfop-question>label input{min-height:44px;box-sizing:border-box;width:100%}.sfop-account button{min-height:44px}.sfop-actions{display:flex;flex-wrap:wrap;gap:.6rem}.sfop-actions button{min-height:44px}.sfop-years{list-style:none;padding:0;margin:.8rem 0 0;display:grid;gap:.6rem}.sfop-year{display:grid;grid-template-columns:5rem 1fr auto;gap:.8rem;align-items:center;padding:.6rem 0;border-top:1px solid var(--line)}.sfop-year-name{font:800 1.4rem/1 var(--display);letter-spacing:-.035em}.sfop-year-status{color:var(--muted)}.sfop-year button{min-height:44px}.sfop-summary{display:grid;gap:.6rem}.sfop-summary h3{font:800 1.2rem/1.2 var(--display);letter-spacing:-.035em;margin:.6rem 0 0}.sfop-list{margin:0;padding-left:1.3rem;line-height:1.6;overflow-wrap:anywhere;white-space:pre-line}@media(max-width:760px){.sfop-card{padding:1rem}.sfop-year{grid-template-columns:1fr auto}.sfop-year button,.sfop-year .sfop-help{grid-column:1 / -1;width:100%}.sfop-actions{flex-direction:column}.sfop-actions button{width:100%}.sfop-check{flex:1 1 100%}}.sfop-signature{display:grid;gap:.6rem;grid-template-columns:repeat(auto-fill,minmax(min(100%,14rem),1fr));padding:.6rem 0;border-top:1px solid var(--line)}.sfop-signature label{display:grid;gap:.3rem;font-size:.9rem;min-width:0}.sfop-signature input{min-height:44px;box-sizing:border-box;width:100%}.sfop-account select{min-height:44px;width:100%;box-sizing:border-box}.sfop-wide{grid-column:1 / -1}.sfop-separate{color:var(--coral)}.sfop-list .link-button{min-height:44px}.lazy-slot{border-radius:12px;background:var(--light);margin:var(--space-4) 0}
