resourcecontent{--rc-blue:#09273d;--rc-link:#00a0ff;--rc-accent:#c56f33;--rc-text:#4f565c;--rc-muted:#f3f5f7;--rc-card:#fff;--rc-border:#e5e9ed;--rc-radius:12px;--rc-container:min(90%, 1200px);display:grid;grid-template-columns:var(--rc-container);justify-content:center;padding-bottom:50px;background:var(--rc-muted);color:var(--rc-text)}resourcecontent>*{grid-column:1}resourcecontent h1{position:relative;width:100%;margin:0 0 56px;padding:80px 0 72px!important;background:var(--rc-blue);box-shadow:0 0 0 100vmax var(--rc-blue);clip-path:inset(0 -100vmax);color:#fff;font-size:clamp(42px, 5vw, 58px);line-height:1.1}resourcecontent h1::after{content:"";position:absolute;left:0;bottom:40px;width:82px;height:6px;border-radius:999px;background:var(--rc-accent)}resourcecontent+resourcecontent{padding-top:56px}resourcecontent h2,resourcecontent h3,resourcecontent h4,resourcecontent h5{width:100%;margin:0 0 16px;padding:0!important;color:var(--rc-blue);line-height:1.2}resourcecontent p,resourcecontent ul,resourcecontent ol,resourcecontent dl{width:100%;margin:0 0 28px;padding:0!important;line-height:1.65}resourcecontent a{color:var(--rc-link);text-decoration:none}resourcecontent a:hover,resourcecontent a:focus{color:var(--rc-blue);text-decoration:underline}resourcecontent nav,resourcecontent>div,resourcecontent .table,resourcecontent blockquote{width:100%!important;max-width:1200px!important;margin:0 auto 28px!important}resourcecontent nav{display:grid;row-gap:24px;padding-bottom:64px;margin-top:20px!important}resourcecontent .row{display:grid;grid-template-columns:1fr;row-gap:24px;width:100%!important;max-width:none!important;margin:0!important}resourcecontent .col-md-4,resourcecontent .col-sm-12{width:auto;min-width:0;padding:0;margin:0;background:transparent!important}resourcecontent .cta{display:flex;height:100%;min-height:172px;padding:28px;background:var(--rc-card);border:1px solid #fff0;border-radius:var(--rc-radius);box-shadow:0 10px 30px rgb(9 39 61 / 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/ .35);box-shadow:0 14px 36px rgb(9 39 61 / .1);text-decoration:none;transform:translateY(-2px)}resourcecontent .news-block .date,resourcecontent .news-block h5,resourcecontent .news-block p{width:auto;max-width:none;margin:0;padding:0!important}resourcecontent .news-block .date{color:var(--rc-accent);font-size:14px;font-weight:700;letter-spacing:.02em;line-height:1.4;text-transform:uppercase}resourcecontent .news-block h5{margin-bottom:10px;color:var(--rc-blue);font-size:clamp(22px, 3vw, 30px)}resourcecontent .news-block .overflow p{color:var(--rc-text);line-height:1.55}resourcecontent blockquote{padding:20px 24px;border-left:5px solid var(--rc-link)!important;background:#fff;border-radius:var(--rc-radius);box-shadow:0 10px 30px rgb(9 39 61 / .05)}resourcecontent blockquote p{width:100%!important;margin-bottom:0}resourcecontent>ul,resourcecontent>ol{padding-left:1.35em!important}resourcecontent>li,resourcecontent>ul li,resourcecontent>ol li{margin-bottom:8px}resourcecontent .table{overflow:hidden;background:#fff;border:1px solid var(--rc-border);border-radius:var(--rc-radius);box-shadow:0 10px 30px rgb(9 39 61 / .05)}resourcecontent .table th,resourcecontent .table td{padding:16px 18px!important;border-color:var(--rc-border)!important;color:var(--rc-text);vertical-align:middle}resourcecontent .table th{background:#fbfcfd;color:var(--rc-blue);font-weight:700}resourcecontent .table tbody tr:last-child td{border-bottom:0}resourcecontent>h2,resourcecontent>h3,resourcecontent>h4,resourcecontent>h5{margin-top:44px}resourcecontent>p:last-child,resourcecontent>ul:last-child,resourcecontent>ol:last-child,resourcecontent>dl:last-child{margin-bottom:0;padding-bottom:64px!important}resourcecontent .dl-surround{display:grid;row-gap:0;padding-bottom:64px!important}resourcecontent .dl-surround dt,resourcecontent .dl-surround dd{margin:0;padding:0;background:#fff}resourcecontent .dl-surround dt{padding:24px 28px 8px;border-radius:var(--rc-radius) var(--rc-radius) 0 0;border-top:1px solid var(--rc-border);border-right:1px solid var(--rc-border);border-left:1px solid var(--rc-border)}resourcecontent .dl-surround dt:first-child{border-top:0}resourcecontent .dl-surround dt a{color:var(--rc-blue);font-size:clamp(24px, 3vw, 32px);font-weight:700;line-height:1.2}resourcecontent .dl-surround dd{padding:0 28px 24px;border-right:1px solid var(--rc-border);border-bottom:1px solid var(--rc-border);border-left:1px solid var(--rc-border);border-radius:0 0 var(--rc-radius) var(--rc-radius);color:var(--rc-text);line-height:1.55}resourcecontent .dl-surround dd:not(:last-child){margin-bottom:22px}resourcecontent .dl-surround dt:hover,resourcecontent .dl-surround dt:hover+dd{background:#fbfcfd}resourcecontent .dl-content{display:grid;row-gap:0;padding-bottom:64px!important}resourcecontent .dl-content dl{display:contents;width:auto;max-width:none;margin:0;padding:0!important}resourcecontent .dl-content dt,resourcecontent .dl-content dd{margin:0;background:#fff}resourcecontent .dl-content dt{padding:18px 24px 6px;border-top:1px solid var(--rc-border);border-right:1px solid var(--rc-border);border-left:1px solid var(--rc-border);border-radius:var(--rc-radius) var(--rc-radius) 0 0}resourcecontent .dl-content dt:first-child{border-top:0}resourcecontent .dl-content dt a{display:inline-flex;padding:6px 12px;background:rgb(0 160 255 / .1);border-radius:999px;color:var(--rc-blue);font-weight:700;line-height:1.2}resourcecontent .dl-content dd{padding:0 24px 18px;border-right:1px solid var(--rc-border);border-bottom:1px solid var(--rc-border);border-left:1px solid var(--rc-border);border-radius:0 0 var(--rc-radius) var(--rc-radius);line-height:1.55}resourcecontent .dl-content dd:not(:last-child){margin-bottom:16px}resourcecontent .dl-content dt:hover,resourcecontent .dl-content dt:hover+dd{background:#fbfcfd}resourcecontent .panel{width:var(--rc-container);max-width:1200px;margin:0 auto 24px!important;padding:24px;background:#fff!important;border:1px solid var(--rc-border);border-radius:var(--rc-radius)}resourcecontent .accordion .panel{width:100%}resourcecontent nav>.panel{width:100%;max-width:none;margin:0!important;padding:0;overflow:hidden;background:#fff!important;border:1px solid var(--rc-border);border-radius:var(--rc-radius);box-shadow:0 10px 30px rgb(9 39 61 / .05);transition:border-color 0.2s ease,box-shadow 0.2s ease,transform 0.2s ease}resourcecontent nav>.panel:hover{border-color:rgb(0 160 255 / .35);box-shadow:0 14px 36px rgb(9 39 61 / .1);transform:translateY(-2px)}resourcecontent nav>.panel .panel-heading{padding:24px 28px 8px}resourcecontent nav>.panel .panel-title{width:auto;max-width:none;margin:0;padding:0!important;font-size:clamp(24px, 3vw, 32px);line-height:1.2}resourcecontent nav>.panel .panel-title a{color:var(--rc-blue);font-weight:700}resourcecontent nav>.panel .panel-body{padding:0 28px 24px;color:var(--rc-text);line-height:1.55}resourcecontent #tax-calendar-widget{display:grid;row-gap:18px;padding-bottom:64px}resourcecontent #tax-calendar-widget .tax-calendar-month{width:100%;margin:22px 0 0;padding:18px 24px!important;color:var(--rc-blue);font-size:clamp(24px, 3vw, 32px);font-weight:700;line-height:1.2}resourcecontent #tax-calendar-widget .panel-group{display:grid;row-gap:14px}resourcecontent #tax-calendar-widget .panel{width:100%;max-width:none;margin:0!important;padding:0;overflow:hidden;background:#fff!important;border:1px solid var(--rc-border);border-radius:var(--rc-radius);box-shadow:0 10px 30px rgb(9 39 61 / .05)}resourcecontent #tax-calendar-widget .panel-heading{border-top:1px solid var(--rc-border)}resourcecontent #tax-calendar-widget .panel-heading:first-child{border-top:0}resourcecontent #tax-calendar-widget .panel-heading a{display:block;position:relative;padding:18px 56px 18px 24px;color:var(--rc-blue);font-weight:600;line-height:1.45;cursor:pointer}resourcecontent #tax-calendar-widget .panel-heading a::after{content:"+";position:absolute;top:50%;right:24px;color:var(--rc-link);font-size:24px;line-height:1;transform:translateY(-50%)}resourcecontent #tax-calendar-widget .panel-heading.is-open a::after{content:"−"}resourcecontent #tax-calendar-widget .panel-heading.company a{border-left:5px solid var(--rc-link)}resourcecontent #tax-calendar-widget .panel-heading.personal a{border-left:5px solid var(--rc-accent)}resourcecontent #tax-calendar-widget .tax-calendar-date{display:inline-block;min-width:118px;margin-right:12px;color:var(--rc-link);font-weight:700}resourcecontent #tax-calendar-widget .panel-collapse{border-top:1px solid var(--rc-border);background:#fbfcfd;display:none}resourcecontent #tax-calendar-widget .panel-collapse.show{display:block}resourcecontent #tax-calendar-widget .panel-body{padding:22px 28px 24px}resourcecontent #tax-calendar-widget .panel-body p,resourcecontent #tax-calendar-widget .panel-body ul,resourcecontent #tax-calendar-widget .panel-body ol{width:auto;max-width:none;margin:0 0 16px;padding:0!important}resourcecontent #tax-calendar-widget .panel-body :last-child{margin-bottom:0}resourcecontent #news-archive{display:grid;row-gap:24px;padding-bottom:64px}resourcecontent #news-archive .panel-group,resourcecontent #news-archive .panel{margin:0!important}resourcecontent #news-archive .panel{width:100%;max-width:none;padding:0;overflow:hidden;background:#fff!important;border:1px solid var(--rc-border);border-radius:var(--rc-radius);box-shadow:0 10px 30px rgb(9 39 61 / .05)}resourcecontent #news-archive .panel-heading{padding:24px 28px 0}resourcecontent #news-archive .panel-heading a{display:block;color:var(--rc-blue);font-size:clamp(24px, 3vw, 32px);font-weight:700;line-height:1.2}resourcecontent #news-archive .panel-body{padding:24px 28px 28px}resourcecontent #news-archive ul{width:auto;max-width:none;margin:0;padding:0!important;list-style:none}resourcecontent #news-archive li{margin:0;padding:0}resourcecontent #news-archive li+li{margin-top:12px}resourcecontent #news-archive li a{display:block;padding:14px 16px;background:#fbfcfd;border:1px solid #fff0;border-radius:var(--rc-radius);color:var(--rc-link);line-height:1.35;transition:border-color 0.2s ease,background-color 0.2s ease,color 0.2s ease}resourcecontent #news-archive li a:hover,resourcecontent #news-archive li a:focus{background:#fff;border-color:rgb(0 160 255 / .35);color:var(--rc-blue);text-decoration:none}resourcecontent [data-validation-subform],resourcecontent #output-area{width:100%!important;max-width:1200px!important;margin:0 auto 28px!important}resourcecontent [data-validation-subform] .form,resourcecontent .results{padding:28px;background:#fff;border:1px solid var(--rc-border);border-radius:var(--rc-radius);box-shadow:0 10px 30px rgb(9 39 61 / .05)}resourcecontent .form-group-wrap{margin-bottom:22px}resourcecontent .form-group{display:grid;grid-template-columns:1fr;gap:8px;align-items:start}resourcecontent .control-label{padding-top:0;color:var(--rc-blue);font-weight:700;line-height:1.35}resourcecontent .form-control{max-width:320px}resourcecontent input[type="checkbox"],resourcecontent input[type="radio"]{width:20px;max-width:none;min-height:20px;margin:4px 0 0;padding:0;accent-color:var(--rc-link)}resourcecontent input:disabled,resourcecontent select:disabled,resourcecontent .make-disabled{opacity:.6;cursor:not-allowed}resourcecontent .help-block,resourcecontent .help-inline,resourcecontent .calculator-disclaimer{width:auto;max-width:none;margin:8px 0 0;color:var(--rc-text);font-size:14px;line-height:1.5}resourcecontent .help-inline{display:block}resourcecontent [id$="-calc-part2"]{margin:24px 0;padding:24px 0 2px;border-top:1px solid var(--rc-border);border-bottom:1px solid var(--rc-border)}resourcecontent .form-actions{margin-bottom:0}resourcecontent .alert{margin-bottom:22px;border-radius:var(--rc-radius)}resourcecontent .results h2,resourcecontent .results ul{width:auto;max-width:none}resourcecontent .results h2{margin-bottom:18px}resourcecontent .results ul{display:grid;row-gap:10px;margin-bottom:12px;padding-left:0!important;list-style:none}resourcecontent .results ul:last-of-type{margin-bottom:24px}resourcecontent .results li{padding:14px 16px;background:#fbfcfd;border:1px solid var(--rc-border);border-radius:var(--rc-radius)}resourcecontent input,resourcecontent select{width:100%;max-width:280px;min-height:42px;margin-top:6px;padding:0 12px;border:1px solid var(--rc-border);background:#fff;color:var(--rc-text)}resourcecontent button,resourcecontent input[type="submit"]{min-height:42px;width:auto;margin-top:6px;padding:0 22px;border:0;background:var(--rc-link);color:#fff;font-size:14px;cursor:pointer;transition:background-color 0.2s ease}resourcecontent button:hover,resourcecontent button:focus,resourcecontent input[type="submit"]:hover,resourcecontent input[type="submit"]:focus{background:var(--rc-blue)}.entry-content>form{padding-bottom:50px}@media (max-width:640px){resourcecontent h1{margin-bottom:40px;padding-top:56px!important;padding-bottom:64px!important}resourcecontent+resourcecontent{padding-top:40px}resourcecontent nav{padding-bottom:40px}resourcecontent .news-block{grid-template-columns:1fr;gap:10px;padding:22px}resourcecontent>h2,resourcecontent>h3,resourcecontent>h4,resourcecontent>h5{margin-top:34px}resourcecontent>p:last-child,resourcecontent>ul:last-child,resourcecontent>ol:last-child,resourcecontent>dl:last-child{padding-bottom:40px!important}resourcecontent #tax-calendar-widget{row-gap:14px;padding-bottom:40px}resourcecontent #tax-calendar-widget .tax-calendar-month{padding:16px 18px!important}resourcecontent #tax-calendar-widget .panel-heading a{padding:16px 48px 16px 18px}resourcecontent #tax-calendar-widget .tax-calendar-date{display:block;min-width:0;margin:0 0 6px}resourcecontent #tax-calendar-widget .panel-body{padding:18px}resourcecontent #news-archive{row-gap:18px;padding-bottom:40px}resourcecontent #news-archive .panel-heading{padding:22px 22px 0}resourcecontent #news-archive .panel-body{padding:20px 22px 22px}resourcecontent .dl-surround{padding-bottom:40px!important}resourcecontent .dl-surround dt{padding:20px 22px 8px}resourcecontent .dl-surround dd{padding:0 22px 20px}resourcecontent .dl-content{padding-bottom:40px!important}resourcecontent .dl-content dt{padding:16px 18px 6px}resourcecontent .dl-content dd{padding:0 18px 16px}resourcecontent nav>.panel .panel-heading{padding:20px 22px 8px}resourcecontent nav>.panel .panel-body{padding:0 22px 20px}resourcecontent [data-validation-subform] .form,resourcecontent .results{padding:22px}resourcecontent .row{row-gap:18px}resourcecontent .cta{min-height:0;padding:22px}}