.pg-tax .tpl-hero-art{aspect-ratio:2752/1536;-webkit-mask-composite:source-in;width:86%;height:auto;inset:-2% -4% auto auto;-webkit-mask-image:linear-gradient(90deg,#0000 0%,#000 34%),linear-gradient(#000 76%,#0000);mask-image:linear-gradient(90deg,#0000 0%,#000 34%),linear-gradient(#000 76%,#0000);-webkit-mask-composite:source-in;mask-composite:intersect}.pg-tax .answer:empty{display:none}.tax-note{max-width:780px;color:var(--ink-2);margin-top:18px;font-size:14.5px;line-height:1.55}.tax-note a{color:var(--brand-ink);text-underline-offset:2px;text-decoration:underline}.tfe{grid-template-columns:minmax(0,.62fr) minmax(0,1.38fr);align-items:start;gap:20px;margin-top:32px;display:grid}.tfe-rail{border:1px solid var(--line);background:var(--surface-2);border-radius:20px;align-content:start;gap:16px;padding:14px;display:grid}.tfe-gh{font-family:var(--mono);letter-spacing:.06em;text-transform:uppercase;color:var(--ink-3);margin:0 0 8px 4px;font-size:11px}.tfe-group [role=tablist]{gap:6px;display:grid}.tfe-tab{width:100%;font:inherit;text-align:left;color:inherit;background:var(--surface);border:1px solid var(--line);cursor:pointer;transition:border-color .2s var(--ease), box-shadow .2s var(--ease), transform .2s var(--ease);border-radius:12px;grid-template-columns:62px minmax(0,1fr) auto;align-items:center;gap:10px;padding:9px 12px 9px 10px;display:grid}.tfe-tab:hover{border-color:var(--line-2);transform:translateY(-1px)}.tfe-tab:focus-visible{outline:2px solid var(--acc-teal-ink);outline-offset:2px}.tfe-tab.is-on{border-color:var(--acc-teal-ink);box-shadow:0 0 0 3px var(--acc-teal-tint), var(--shadow)}.tfe-no{background:var(--bg-2);border-radius:8px;justify-items:center;padding:4px 0 5px;line-height:1;display:grid}.tfe-tab.is-on .tfe-no{background:var(--acc-teal-bg);color:var(--acc-teal-ink)}.tfe-no small{font-family:var(--mono);letter-spacing:.08em;text-transform:uppercase;color:var(--ink-3);font-size:8.5px}.tfe-no b{letter-spacing:-.02em;white-space:nowrap;margin-top:2px;font-size:16px;font-weight:600}.tfe-tt{font-size:14px;font-weight:500;line-height:1.25}.tfe-dot{border-radius:50%;place-items:center;width:20px;height:20px;font-size:10.5px;display:grid}.tfe-dot.is-ok{color:var(--ok);background:var(--ok-bg)}.tfe-dot.is-warn{color:var(--warn);background:var(--warn-bg)}.tfe-panels{grid-template-rows:1fr auto;display:grid}.tfe-panel{background:var(--surface);border:1px solid var(--line);box-shadow:var(--shadow);visibility:hidden;border-radius:20px;flex-direction:column;grid-area:1/1;padding:18px 20px 16px;display:flex}.tfe-panel.is-on{visibility:visible}.tfe-caption{color:var(--ink-3);grid-row:2;margin-top:10px;font-size:12px}.tfe-ph{border-bottom:1px solid var(--line);grid-template-columns:auto minmax(0,1fr) auto;align-items:center;gap:12px;padding-bottom:12px;display:grid}.tfe-ic{background:var(--a-bg);border:1px solid var(--a-line);width:40px;height:40px;color:var(--a-ink);border-radius:11px;place-items:center;display:grid}.tfe-pt h3{letter-spacing:-.02em;font-size:17px}.tfe-pt small{color:var(--ink-3);margin-top:1px;font-size:12.5px;display:block}.tfe-what{color:var(--ink-2);margin:12px 0 0;font-size:14.5px}.tfe-sub{font-family:var(--mono);letter-spacing:.06em;text-transform:uppercase;color:var(--ink-3);margin:14px 0 8px;font-size:11px}.tfe-fields{grid-template-columns:repeat(2,minmax(0,1fr));gap:6px;margin:0;display:grid}.tfe-fields>div{background:var(--surface-2);border-radius:8px;min-width:0;padding:6px 10px}.tfe-fields>div:last-child:nth-child(odd){grid-column:1/-1}.tfe-fields dt{color:var(--ink-3);font-size:11.5px}.tfe-fields dd{color:var(--ink);overflow-wrap:anywhere;margin:1px 0 0;font-size:13px}.tfe-rules{gap:6px;margin:0;padding:0;list-style:none;display:grid}.tfe-rule{border:1px solid var(--line);border-radius:10px;grid-template-columns:112px minmax(0,1fr) auto;align-items:center;gap:4px 12px;padding:8px 10px;display:grid}.tfe-rule.is-warn{background:var(--warn-bg);border-color:color-mix(in srgb, var(--warn) 35%, transparent)}.tfe-with{background:var(--bg-2);color:var(--ink-2);white-space:nowrap;border-radius:6px;justify-self:start;padding:3px 8px;font-size:11.5px;font-weight:600}.tfe-rule.is-warn .tfe-with{background:var(--surface)}.tfe-chk{color:var(--ink);font-size:13.5px;line-height:1.3}.tfe-res{white-space:nowrap;justify-self:end;padding:3px 8px;font-size:11.5px}.tfe-rule.is-warn .tfe-res{background:var(--surface);border:1px solid color-mix(in srgb, var(--warn) 30%, transparent)}.tfe-guide{color:var(--brand-ink);align-self:flex-start;margin-top:auto;padding-top:14px;font-size:14px;font-weight:500}@media (prefers-reduced-motion:no-preference){.tfe-panel.is-on .tfe-rule{animation:tfe-in .4s var(--ease) both;animation-delay:calc(var(--i) * 45ms)}}@keyframes tfe-in{0%{transform:translateY(6px)}to{transform:none}}@media (max-width:1000px){.tfe{grid-template-columns:1fr}.tfe-rail{grid-template-columns:repeat(2,minmax(0,1fr));align-items:start}}@media (max-width:640px){.tfe-rail{grid-template-columns:1fr;gap:12px;padding:10px}.tfe-group [role=tablist]{grid-template-columns:repeat(2,minmax(0,1fr))}.tfe-tab{grid-template-columns:52px minmax(0,1fr);gap:8px;padding:7px 8px}.tfe-dot{display:none}.tfe-no b{font-size:13.5px}.tfe-tt{font-size:12.5px}.tfe-panel{padding:14px 14px 12px}.tfe-ph{grid-template-columns:auto minmax(0,1fr)}.tfe-ph .pill{grid-column:1/-1;justify-self:start}.tfe-fields{grid-template-columns:1fr}.tfe-rule{grid-template-columns:minmax(0,1fr) auto}.tfe-with{grid-column:1/-1}}.f-info{--pg-bg:var(--acc-teal-bg);--pg-line:var(--acc-teal-line);--pg-ink:var(--acc-teal-ink)}.f-ind{--pg-bg:var(--acc-blue-bg);--pg-line:var(--acc-blue-line);--pg-ink:var(--acc-blue-ink)}.f-biz{--pg-bg:var(--acc-green-bg);--pg-line:var(--acc-green-line);--pg-ink:var(--acc-green-ink)}.tpk{background:var(--surface);border:1px solid var(--line);border-radius:20px;margin:28px 0 0;padding:clamp(14px,2vw,20px)}.tpk-top{flex-wrap:wrap;justify-content:space-between;align-items:center;gap:10px 16px;display:flex}.tpk-file{align-items:center;gap:10px;min-width:0;display:flex}.tpk-pdf{border:1px solid var(--line-2);background:var(--surface-2);letter-spacing:.04em;width:34px;height:42px;color:var(--ink-3);border-radius:6px;flex:none;place-items:center;font-size:9.5px;font-weight:700;display:grid}.tpk-file b{overflow-wrap:anywhere;font-size:14px;font-weight:500;display:block}.tpk-file small{color:var(--ink-3);font-size:12.5px;display:block}.tpk-strip{background:var(--bg-2);border-radius:10px;gap:3px;margin-top:14px;padding:8px;display:flex;position:relative;overflow:hidden}.tpk-pg{border:1px solid var(--pg-line);background:var(--pg-bg);border-radius:3px;flex:1 1 0;min-width:0;height:38px}.tpk-scan{border-left:2px solid var(--brand);background:color-mix(in srgb, var(--bg-2) 30%, transparent);-webkit-backdrop-filter:grayscale();backdrop-filter:grayscale();pointer-events:none;position:absolute;inset:0 0 0 100%}.tpk-forms{grid-template-columns:repeat(4,minmax(0,1fr));gap:8px;margin:12px 0 0;padding:0;list-style:none;display:grid}@media (max-width:1080px){.tpk-forms{grid-template-columns:repeat(2,minmax(0,1fr))}}@media (max-width:480px){.tpk-forms{gap:6px}.tpk-form{padding:7px 8px}.tpk-pg{height:30px}.tpk-strip{gap:2px;padding:6px}}.tpk-form{border:1px solid var(--pg-line);background:var(--pg-bg);border-radius:10px;grid-template-columns:auto minmax(0,1fr);gap:1px 8px;padding:8px 10px;display:grid}.tpk-dot{background:var(--pg-ink);border-radius:50%;grid-row:1/span 2;width:8px;height:8px;margin-top:6px}.tpk-t{min-width:0}.tpk-t b{font-size:13.5px;font-weight:600;display:block}.tpk-t small{text-overflow:ellipsis;white-space:nowrap;color:var(--ink-2);font-size:12px;display:block;overflow:hidden}.tpk-meta{color:var(--pg-ink);grid-column:2;font-size:11.5px}.tpk-cap{color:var(--ink-3);margin-top:10px;font-size:12px}@media (prefers-reduced-motion:no-preference){.tpk[data-inview] .tpk-scan{animation:5.5s linear infinite tpk-scan}:root[data-page-hidden] .tpk-scan{animation-play-state:paused}.tpk[data-inview] .tpk-form{animation:tpk-in .45s var(--ease) both;animation-delay:calc(var(--i) * 70ms)}}@keyframes tpk-in{0%{transform:translateY(6px)}to{transform:none}}@keyframes tpk-scan{0%{left:0}55%,to{left:100%}}.tpk-pg.is-start{margin-left:5px}@media (max-width:480px){.tpk-pg.is-start{margin-left:3px}}
