/* FormByState design system. Ledger and reference feel, ink navy and gold on paper. */
:root{--ink-navy:#16283a;--deep-ink:#1d2733;--gold:#b98a2f;--gold-dark:#8f6a22;--paper:#f7f5f0;--card:#ffffff;--muted:#5b6672;--line:#ddd6c4;--line-dark:#c9c0a8;--radius:10px}
*{box-sizing:border-box}
body{overflow-x:hidden;margin:0;font-family:-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,Helvetica,Arial,sans-serif;color:var(--deep-ink);background:var(--paper);line-height:1.65;font-size:17px;-webkit-font-smoothing:antialiased}
.wrap{max-width:820px;margin:0 auto;padding:0 22px}
.wrap-wide{max-width:1080px;margin:0 auto;padding:0 22px}
img{max-width:100%;height:auto}
a{color:var(--ink-navy);text-decoration-color:var(--gold);text-underline-offset:2px}
a:hover{color:var(--gold-dark)}
h1,h2,h3{font-family:Georgia,"Times New Roman",serif;color:var(--ink-navy);line-height:1.2}
h1{font-size:36px;margin:18px 0 8px;text-align:center}
h2{font-size:26px;margin:38px 0 12px}
h3{font-size:20px;margin:24px 0 8px}
.kicker{text-transform:uppercase;letter-spacing:.14em;font-size:12px;font-weight:700;color:var(--gold-dark);text-align:center;margin:28px 0 0}
.gold-rule{width:72px;height:3px;background:var(--gold);margin:16px auto 22px}
.lede{font-size:19px;color:var(--muted);text-align:center;max-width:680px;margin:0 auto 24px}
.meta{text-align:center;color:var(--muted);font-size:14px}
.site-header{background:var(--ink-navy);color:#fff;position:sticky;top:0;z-index:20;box-shadow:0 2px 10px rgba(0,0,0,.18)}
.header-inner{max-width:1080px;margin:0 auto;padding:12px 22px;display:flex;align-items:center;justify-content:space-between;gap:16px;flex-wrap:wrap}
.brand{color:#fff;text-decoration:none;font-family:Georgia,serif;font-weight:700;font-size:21px;display:flex;align-items:center;gap:10px}
.brand-logo{width:32px;height:32px;border-radius:7px;display:block;flex:0 0 auto}
.brand-logo-sm{width:24px;height:24px;border-radius:5px;display:block}
.footer-brand{display:flex;align-items:center;gap:9px;font-family:Georgia,serif;font-weight:700;font-size:17px;color:#fff}
.site-header nav{display:flex;gap:18px;flex-wrap:wrap}
.site-header nav a{color:#e9e2cf;text-decoration:none;font-size:15px;font-weight:600}
.site-header nav a:hover{color:#fff;text-decoration:underline;text-decoration-color:var(--gold)}
.site-footer{background:var(--deep-ink);color:#e9e2cf;padding:38px 0 44px;margin-top:64px;font-size:14px}
.site-footer a{color:#fff}
.site-footer .gold-rule{margin:14px 0}
.footer-nav{display:flex;gap:16px;flex-wrap:wrap;margin:10px 0 16px}
.footer-disclaimer{max-width:760px;color:#cfd3d8}
.card{background:var(--card);border:1px solid var(--line);border-radius:var(--radius);padding:22px;box-shadow:0 2px 10px rgba(22,40,58,.06)}
.card-body{padding:4px 2px}
.cards{display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:16px;margin:18px 0}
.state-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(160px,1fr));gap:10px;margin:18px 0}
.state-grid a{background:var(--card);border:1px solid var(--line);border-radius:8px;padding:12px 14px;text-decoration:none;font-weight:600;text-align:center}
.state-grid a:hover{border-color:var(--gold)}
.btn{display:inline-block;background:var(--gold);color:var(--ink-navy);font-weight:700;text-decoration:none;padding:12px 20px;border-radius:8px;border:1px solid var(--gold-dark);text-align:center}
.btn:hover{background:#c99b3a;color:var(--ink-navy)}
.btn-row{text-align:center;margin:20px 0}
.disclosure{background:#fff;border:1px solid var(--line-dark);border-left:4px solid var(--gold);border-radius:6px;padding:14px 16px;font-size:14px;color:var(--muted);margin:20px 0}
.disclosure p{margin:0}
.source-line{font-size:13px;color:var(--muted);border-top:1px solid var(--line);padding-top:12px;margin-top:28px}
.table-wrap{overflow-x:auto;margin:18px 0;border:1px solid var(--line);border-radius:8px;background:#fff}
table.ledger{border-collapse:collapse;width:100%;font-size:15px;background:#fff}
table.ledger th{background:var(--ink-navy);color:#fff;text-align:left;padding:10px 12px;font-size:13px;text-transform:uppercase;letter-spacing:.06em}
table.ledger td{padding:10px 12px;border-top:1px solid var(--line);vertical-align:top}
table.ledger tr.is-selected td{background:#f3ecd9;font-weight:600}
.table-note{font-size:14px;color:var(--muted)}
.tool{background:#fff;border:1px solid var(--line-dark);border-radius:var(--radius);padding:22px;margin:22px 0;box-shadow:0 2px 12px rgba(22,40,58,.07)}
.tool h2{margin-top:0;text-align:center}
.field{margin:14px 0}
.field label{display:block;font-weight:700;font-size:14px;text-transform:uppercase;letter-spacing:.06em;color:var(--ink-navy);margin-bottom:6px}
.field select,.field input[type="date"]{width:100%;padding:11px 12px;font-size:16px;border:1px solid var(--line-dark);border-radius:6px;background:#fff;color:var(--deep-ink)}
.field-note{font-size:13px;color:var(--muted);margin-top:4px}
.radio-row,.check-row{display:flex;gap:10px;align-items:flex-start;margin:10px 0;font-size:16px}
.radio-row input,.check-row input{margin-top:5px}
.tool-grid{display:grid;grid-template-columns:1fr 1fr;gap:0 22px}
.callout{background:#f3ecd9;border:1px solid var(--gold);border-radius:8px;padding:14px 16px;font-weight:600;text-align:center;margin:16px 0}
.ein-line{background:var(--paper);border:1px dashed var(--line-dark);border-radius:6px;padding:10px 12px;font-size:14px;color:var(--muted)}
.faq details{background:#fff;border:1px solid var(--line);border-radius:8px;padding:12px 16px;margin:10px 0}
.faq summary{font-weight:700;cursor:pointer;color:var(--ink-navy)}
.article-body h2{border-bottom:2px solid var(--gold);padding-bottom:6px}
.crumbs{font-size:14px;color:var(--muted);margin-top:22px}
.crumbs a{color:var(--muted)}
.steps{counter-reset:step;list-style:none;padding:0}
.steps li{background:#fff;border:1px solid var(--line);border-radius:8px;padding:16px 18px;margin:12px 0}
.center{text-align:center}
@media (max-width:700px){h1{font-size:29px}h2{font-size:23px}.tool-grid{grid-template-columns:1fr}.header-inner{justify-content:center}.site-header nav{justify-content:center}.lede{font-size:17px}}