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@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*:before,*:after{transition:none!important}}
@media print{body{background:white;color:#111;font-size:11px}.topbar,.hero,.section-top,.role-tabs,.scope-note,.help,footer,.result-actions,.wizard-footer,.admin-header .secondary,.admin-aside button,.toast,.skip{display:none!important}main{max-width:none;padding:0}.workspace{padding:0}.start-card,.wizard{display:none}.result-top{background:white;color:#111;border:1px solid #aaa;border-radius:0;padding:10px 15px}.result-top .small-tag{color:#333}.result-top h3{font-size:18px}.result-body{padding:10px 15px;border-color:#aaa;border-radius:0}.doc-item{break-inside:avoid;padding:10px 0}.doc-item label{font-size:11px}.doc-item p{font-size:10px}.notice{break-inside:avoid;background:white;border-color:#aaa;font-size:10px}.notice h4{font-size:11px}.fineprint{font-size:9px}.doc-link,.source-link{font-size:9px}.answer-tags{margin:10px 0}.admin-grid{display:block}.admin-checks,.admin-aside{border:1px solid #aaa;padding:14px;border-radius:0;margin-bottom:15px}.admin-row{break-inside:avoid;font-size:10px}.admin-row b{font-size:11px}.template{border:none;background:white;font-size:10px;height:290px;resize:none}.admin-warning{display:none}.print-only{display:block}.verified{display:block}}

.deadline{display:flex;align-items:center;gap:12px;flex-wrap:wrap;margin:0 0 18px;font-size:13px;color:var(--green)}.deadline span{font-size:10px;background:var(--yellow);border-radius:4px;padding:3px 9px}.deadline strong{font-weight:700}@media(max-width:560px){.deadline{gap:8px;font-size:12px;margin-bottom:16px}.deadline span{font-size:9px}}
.role-tabs.with-forms{grid-template-columns:repeat(2,minmax(0,1fr))}.role-tabs.with-forms button span{display:block;margin:3px 0 0}.tax-intro{display:flex;align-items:center;justify-content:space-between;gap:20px;padding:16px 0}.tax-intro h3{font-size:23px;line-height:1.6;margin:4px 0}.tax-intro p{font-size:11px;color:var(--muted);margin:5px 0}.privacy-badge{font-size:10px;color:var(--teal);padding:5px 12px;background:var(--mint);border-radius:30px;white-space:nowrap}.form-choice-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:10px;margin:22px 0}.form-choice{display:flex;gap:10px;align-items:flex-start;padding:17px 14px;border:1px solid var(--line);border-radius:10px;cursor:pointer;background:white}.form-choice:has(input:checked){background:#edf4ed;border-color:var(--teal)}.form-choice input{margin:4px 0 0;accent-color:var(--teal);width:17px;height:17px;min-width:17px}.form-choice b{font-size:12px;line-height:1.7;display:block}.form-choice small{font-size:10px;color:var(--muted);display:block;margin-top:4px}.common-card,.tax-sheet,.tax-export{background:white;border:1px solid var(--line);border-radius:var(--radius);padding:25px;margin-bottom:20px}.common-card h4,.tax-export h4{font-size:17px;margin:0 0 10px}.tax-small{font-size:11px;color:var(--muted);line-height:1.9;margin:8px 0 17px}.tax-fields{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px 18px;margin:16px 0 20px}.tax-field{min-width:0}.tax-field.wide{grid-column:1/-1}.tax-field>label{display:block;font-size:12px;font-weight:600;line-height:1.7;margin-bottom:6px}.tax-field input,.tax-field select,.tax-field textarea{width:100%;min-height:44px;padding:9px 11px;border:1px solid #cdd4c9;border-radius:7px;background:#fff;color:var(--ink);font-size:14px;line-height:1.6}.tax-field input:focus,.tax-field textarea:focus,.tax-field select:focus{border-color:var(--teal)}.tax-field textarea{resize:vertical}.tax-field small{font-size:10px;line-height:1.8;color:var(--muted);display:block;margin-top:5px}.required-mark{font-size:9px;margin-left:8px;padding:2px 5px;color:#76502e;background:#f6ebd7;border-radius:3px;font-weight:400}.tax-sheet-title{display:flex;justify-content:space-between;gap:16px;align-items:center;padding-bottom:12px;border-bottom:1px solid var(--line)}.tax-sheet-title h4{font-size:17px;line-height:1.7;margin:0}.tax-sheet-title a{font-size:10px;white-space:nowrap}.tax-section{border-bottom:1px solid var(--line)}.tax-section summary{font-size:13px}.tax-section>.tax-small{margin-bottom:12px}.tax-check{display:flex;gap:10px;align-items:flex-start;font-size:12px;line-height:1.9;cursor:pointer;grid-column:1/-1}.tax-check input{margin:5px 0 0;accent-color:var(--teal);width:17px;height:17px;min-width:17px}.tax-consent{background:var(--mint);padding:12px;border-radius:7px;margin:18px 0 6px}.tax-calculation{margin-top:18px;padding:15px;background:var(--paper);border-radius:8px}.tax-calculation:empty{display:none}.tax-calculation>b{font-size:12px}.calculation-items{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px;margin:10px 0}.calculation-items span{font-size:11px;color:var(--muted)}.calculation-items strong{display:block;font-size:17px;color:var(--green);font-weight:600}.tax-calculation p{font-size:10px;color:var(--muted);margin:8px 0 0}.tax-export-actions,.pdf-actions{display:flex;flex-wrap:wrap;gap:12px;align-items:center;margin:20px 0}.pdf-actions a{display:inline-flex;align-items:center;text-decoration:none}.pdf-ready{background:var(--mint);border-radius:10px;padding:22px;margin-top:20px}.pdf-ready>p{font-size:12px}.tax-export button:disabled{opacity:.65;transform:none}.tax-export .validation{margin-top:20px}
@media(max-width:560px){.role-tabs.with-forms button{font-size:11px;padding:12px 4px}.role-tabs.with-forms button span{font-size:8px}.tax-intro{display:block}.tax-intro h3{font-size:21px}.privacy-badge{display:inline-block;margin-top:13px}.form-choice-grid{grid-template-columns:1fr;gap:8px}.form-choice{padding:12px}.common-card,.tax-sheet,.tax-export{padding:20px}.tax-fields{grid-template-columns:1fr;gap:14px}.tax-field input,.tax-field textarea,.tax-field select{font-size:16px}.tax-sheet-title{display:block}.tax-sheet-title h4{font-size:16px}.tax-sheet-title a{display:inline-block;margin-top:6px}.tax-export-actions .primary{width:100%;font-size:12px;padding:13px 10px}.pdf-ready{padding:17px}.pdf-actions{display:grid;grid-template-columns:1fr}.pdf-actions a{justify-content:center;font-size:12px}.tax-small{font-size:10px}.tax-check{font-size:11px}.tax-section summary{font-size:12px}}
@media print{#forms-panel{display:none!important}}

.tax-field-error{color:#b42318;font-size:12px;line-height:1.8;margin:7px 0 0;overflow-wrap:anywhere}
.tax-check-field{grid-column:1/-1;min-width:0}
.tax-field.has-error input,.tax-field.has-error select,.tax-field.has-error textarea{border:2px solid #b42318;background:#fff8f7}
.tax-field.has-error input:focus,.tax-field.has-error select:focus,.tax-field.has-error textarea:focus{border-color:#b42318;outline:2px solid #b42318;outline-offset:2px}
.tax-check-field.has-error .tax-check{padding:10px;border:2px solid #b42318;border-radius:7px;background:#fff8f7}
.tax-check-field.has-error input{accent-color:#b42318}
.form-choice-grid.has-error{outline:2px solid #b42318;outline-offset:4px;border-radius:10px}
.tax-section.has-error{border-left:3px solid #b42318;padding-left:12px}
.section-error-count{font-size:10px;font-weight:600;color:#b42318;background:#fff0ee;padding:3px 7px;border-radius:4px;white-space:nowrap;margin-left:auto}
.tax-error-summary{color:#7e211c;background:#fff3f1;border:1px solid #b42318;border-radius:10px;padding:18px;margin:0 0 20px}
.tax-error-summary h4{font-size:15px;line-height:1.8;margin:0 0 6px}
.tax-error-summary>p{font-size:12px;line-height:1.8;margin:0 0 8px}
.tax-error-summary ul{padding-left:20px;margin:0}
.tax-error-summary li{font-size:12px;line-height:1.8;margin:5px 0}
.tax-error-summary li span{display:block;margin-bottom:8px}
.tax-error-summary button{border:0;background:transparent;color:#8a231b;text-decoration:underline;text-underline-offset:3px;text-align:left;padding:8px 0;min-height:44px;max-width:100%;font-size:12px;font-weight:600;line-height:1.8;overflow-wrap:anywhere}
.tax-error-summary button:focus-visible{outline:2px solid #b42318;outline-offset:2px;border-radius:3px}
.tax-error-summary[hidden],.tax-field-error[hidden]{display:none}
@media(max-width:560px){.tax-error-summary{padding:14px}.tax-error-summary h4{font-size:14px}.tax-error-summary ul{padding-left:17px}.tax-field-error{font-size:11px}.tax-section.has-error{padding-left:9px}.section-error-count{font-size:9px;padding:2px 5px}}

.section-row-count{font-size:10px;font-weight:400;color:var(--muted);white-space:nowrap;margin-left:auto}
.tax-repeat-entry{border:1px solid var(--line);border-radius:9px;padding:18px;margin:15px 0;background:#fcfdf9;min-width:0}
.tax-repeat-entry:has([aria-invalid="true"]){border-color:#b42318}
.tax-repeat-header{display:flex;align-items:center;justify-content:space-between;gap:12px;flex-wrap:wrap}
.tax-repeat-header h5{font-size:14px;line-height:1.8;margin:0;color:var(--green)}
.tax-repeat-header .tax-remove-row{font-size:11px;color:#934038;min-height:44px;padding:8px 0}
.tax-repeat-entry .tax-fields{margin-bottom:12px}
.tax-repeat-footer{display:flex;align-items:center;gap:14px;flex-wrap:wrap;margin:17px 0 21px}
.tax-repeat-footer .tax-small{flex:1;min-width:180px;margin:0}
.tax-add-row{min-height:44px;font-size:12px}
.tax-add-row:disabled{opacity:.55;cursor:default;transform:none}
.tax-remove-confirm{background:#fff3f1;border:1px solid #d89690;border-radius:7px;padding:13px;margin-top:16px;color:#7e211c}
.tax-remove-confirm p{font-size:12px;line-height:1.8;margin:0 0 10px}
.tax-remove-confirm button{min-height:44px;font-size:12px;margin-right:12px}
.tax-remove-confirm[hidden]{display:none}
@media(max-width:560px){.tax-repeat-entry{padding:13px;margin:12px 0}.tax-repeat-header h5{font-size:13px}.section-row-count{font-size:9px}.tax-repeat-footer{display:block}.tax-add-row{width:100%}.tax-repeat-footer .tax-small{margin-top:9px;min-width:0}}

@media(min-width:561px){.form-choice-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}

/* Input support: isolated from the tax form and excluded from print. */
#help-launch{position:fixed;right:20px;bottom:20px;z-index:80;background:#153d38;color:#fff;border:1px solid #fff;border-radius:28px;box-shadow:0 4px 20px #153d3830;padding:15px 21px;font-weight:700;min-height:48px}
#help-chat{position:fixed;right:20px;bottom:20px;z-index:81;width:min(400px,calc(100vw - 24px));height:min(650px,calc(100dvh - 40px));display:flex;flex-direction:column;background:#fffef9;border:1px solid #d8e0d8;border-radius:18px;box-shadow:0 8px 45px #153d3840;overflow:hidden;color:#153d38}
#input-help [hidden]{display:none!important}
.chat-head{display:flex;justify-content:space-between;align-items:center;background:#153d38;color:#fff;padding:15px 18px}.chat-head small{display:block;font-size:11px;margin-top:4px}.chat-head button{border:0;color:white;background:transparent;font-size:28px;width:44px;height:44px}
.chat-note{font-size:11px;line-height:1.7;padding:10px 16px;margin:0;background:#eef3ec}
#help-messages{flex:1;min-height:0;overflow-y:auto;overscroll-behavior:contain;padding:16px}
.chat-message{font-size:13px;line-height:1.85;background:#edf2eb;border-radius:12px;padding:13px;margin:0 18px 12px 0;white-space:pre-wrap;overflow-wrap:anywhere}.chat-user{margin:0 0 12px 28px;background:#153d38;color:white}
.chat-options{display:flex;flex-wrap:wrap;gap:7px;margin:0 0 16px}.chat-options button{padding:9px 12px;text-align:left;border:1px solid #bdd0c2;background:white;color:#153d38;border-radius:10px;font-size:12px;line-height:1.6;min-height:44px}
.chat-tools{display:flex;gap:12px;padding:0 16px}.chat-tools button{border:0;background:transparent;color:#153d38;text-decoration:underline;font-size:12px;min-height:44px}
#help-question-form{padding:4px 16px 16px;margin:0}#help-question-form label{font-size:11px;display:block;margin-bottom:5px}#help-question-form>div{display:flex;gap:8px}#help-question{flex:1;min-width:0;border:1px solid #afbeb4;border-radius:8px;padding:10px;font-size:16px;background:white;color:#153d38}#help-question-form button{background:#153d38;color:white;border:0;border-radius:8px;padding:10px 14px;min-height:44px}#input-help button:focus-visible,#input-help input:focus-visible{outline:3px solid #b8873e;outline-offset:2px}
@media(max-width:560px){#help-launch{right:12px;bottom:calc(12px + env(safe-area-inset-bottom));padding:12px 17px}#help-chat{right:12px;bottom:calc(10px + env(safe-area-inset-bottom));height:min(600px,calc(100dvh - 30px - env(safe-area-inset-bottom)))}footer{padding-bottom:95px}}
@media print{#input-help{display:none!important}}

/* Employee preparation → creation → delivery guide */
.journey{padding:36px 0 12px;scroll-margin-top:20px}.journey>p{color:var(--muted);font-size:14px;line-height:1.9}.journey-flow{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:26px;list-style:none;padding:0;margin:26px 0}.journey-flow>li{position:relative;background:white;border:1px solid var(--line);border-radius:14px;padding:24px;display:flex;flex-direction:column}.journey-flow>li:not(:last-child):after{content:'→';position:absolute;right:-23px;top:47%;color:var(--teal);font-size:23px}.journey-number{display:inline-block;color:var(--teal);font-size:30px;font-weight:700;letter-spacing:.05em}.journey-flow h3{font-size:17px;line-height:1.7;margin:8px 0}.journey-flow p{font-size:13px;color:var(--muted);line-height:1.9}.journey-flow .journey-goal{font-size:11px;font-weight:600;color:var(--green);margin-top:auto;padding-top:12px}.journey-flow button{width:100%;font-size:12px;padding:12px 8px}.journey-help{background:var(--mint);padding:0 20px;border-radius:10px}.journey-help p{font-size:13px;line-height:1.9;padding-bottom:18px}.role-tabs.with-forms{grid-template-columns:repeat(3,minmax(0,1fr))}.submission-card{background:white;border:1px solid var(--line);border-radius:14px;padding:28px}.submission-card h3{font-size:23px;line-height:1.7}.submission-card h4{margin-top:24px}.submission-check{display:flex;align-items:flex-start;gap:12px;padding:16px 0;border-bottom:1px solid var(--line);font-size:14px;line-height:1.8}.submission-check input{width:18px;height:18px;min-width:18px;margin-top:4px;accent-color:var(--teal)}#submission-pdf-status,#submission-check-status{font-size:13px;line-height:1.9;color:var(--green)}.submission-instructions{padding-left:23px;font-size:14px;line-height:1.9}.submission-instructions p{font-size:13px;color:var(--muted)}
@media(max-width:780px){.journey-flow{grid-template-columns:1fr;gap:25px}.journey-flow>li{padding:22px}.journey-flow>li:not(:last-child):after{content:'↓';top:auto;bottom:-27px;right:50%;line-height:25px}.journey-flow h3{margin-top:0}.journey-flow button{align-self:flex-start;width:auto;padding:12px 18px}.journey-flow p{margin:5px 0}.submission-card{padding:20px}.submission-card h3{font-size:20px}.role-tabs.with-forms button{font-size:12px}.role-tabs.with-forms button span{font-size:9px}.submission-check{font-size:13px}}
@media print{.journey,#submission-panel{display:none!important}}

/* Input assistance controls */
.tax-field>label.tax-check{display:flex;align-items:flex-start;font-weight:400;margin-top:8px}.tax-field .tax-check input{width:17px;height:17px;min-height:17px;padding:0;flex:0 0 17px}.tax-field input[readonly]{background:var(--mint);font-weight:600}.tax-field input[type="date"]{min-width:0;max-width:100%}.tax-field select+label{margin-top:10px}.tax-sheet .notice p:last-child{margin-bottom:0}
/* Opt-in, device-local support prototype */
#help-chat{width:min(440px,calc(100vw - 24px));height:min(780px,calc(100dvh - 40px))}
.chat-modes{display:flex;gap:8px;padding:10px 16px 0}.chat-modes button,#help-load,#help-stop{border:1px solid #bacac3;border-radius:8px;padding:8px 12px;background:#fff;color:#173f3b;font:inherit;cursor:pointer}.chat-modes button[aria-pressed=true],#help-load{background:#173f3b;color:#fff}#help-ai-setup{padding:10px 16px;background:#f4f5ec;font-size:12px;max-height:210px;overflow:auto;flex-shrink:0}#help-ai-setup p{margin:0 0 8px}#help-ai-setup small{display:block;margin-top:8px;font-size:10px;color:#596b64}#help-ai-status{font-size:11px;margin:6px 16px;color:#456158}#help-stop{margin:0 16px 6px;padding:5px;font-size:12px}#input-help button:disabled{opacity:.5;cursor:default}#help-messages{min-height:70px}#help-chat .chat-note{margin:0;font-size:10px;padding:7px 16px}#help-chat .chat-tools{flex-shrink:0}#help-question-form{flex-shrink:0}
@media(max-height:650px){#help-ai-setup{max-height:145px}#help-chat{height:calc(100dvh - 24px);bottom:12px}.chat-head{padding:8px 16px}#help-chat .chat-note{max-height:50px;overflow:auto}}
@media(max-width:600px){#help-chat .chat-head small{font-size:10px}#help-ai-setup{max-height:155px}#help-ai-setup small{font-size:10px}#help-ai-status{flex-shrink:0}#help-question-form input{min-width:0}#help-chat .chat-note{flex-shrink:0;max-height:65px;overflow:auto}}
