/* Free tools (/Tools): shared styles for the hub and every browser-based tool. */

.tool-hero .container {
	padding-top: 2.5rem;
	padding-bottom: 2.5rem;
}

.tool-hero h1 {
	max-width: 820px;
}

.tool-hero p {
	max-width: 720px;
}

.tool-private {
	display: inline-flex;
	align-items: center;
	gap: 0.45rem;
	margin-top: 0.5rem;
	padding: 0.4rem 0.85rem;
	border-radius: 999px;
	background: var(--green-100);
	color: var(--green-700);
	font-size: 0.9rem;
	font-weight: 600;
}

.tool-private .material-icons-round {
	font-size: 1.05rem;
}

/* Tool card */
.tool-card {
	max-width: 920px;
	margin: 0 auto 1.5rem;
	padding: 1.5rem;
	background: var(--white);
	border: 1px solid var(--line);
	border-radius: var(--radius-xl);
	box-shadow: var(--shadow-lg);
}

.tool-tabs {
	display: flex;
	gap: 0.25rem;
	margin-bottom: 1.25rem;
	padding: 0.25rem;
	background: var(--paper);
	border-radius: var(--radius);
	width: fit-content;
	max-width: 100%;
}

.tool-tabs button {
	padding: 0.55rem 1.1rem;
	border: 0;
	border-radius: var(--radius-sm);
	background: none;
	color: var(--ink-soft);
	font: inherit;
	font-weight: 600;
	cursor: pointer;
}

.tool-tabs button[aria-selected="true"] {
	background: var(--white);
	color: var(--navy-900);
	box-shadow: var(--shadow-sm);
}

.tool-tabs button:focus-visible {
	outline: none;
	box-shadow: var(--focus-ring);
}

.tool-row {
	display: flex;
	flex-wrap: wrap;
	gap: 1rem;
	align-items: flex-end;
}

.tool-field {
	display: flex;
	flex-direction: column;
	gap: 0.4rem;
	margin-bottom: 1rem;
	min-width: 0;
}

.tool-field-grow {
	flex: 1 1 260px;
}

.tool-field label {
	font-weight: 700;
	color: var(--navy-900);
}

.tool-field label small {
	font-weight: 400;
	color: var(--muted);
}

.tool-field input,
.tool-field select,
.tool-field textarea {
	width: 100%;
	padding: 0.7rem 0.85rem;
	border: 1px solid var(--line-strong);
	border-radius: var(--radius-sm);
	background: var(--white);
	color: var(--ink);
	font: inherit;
	font-size: 1rem;
}

.tool-field input,
.tool-field textarea {
	font-family: var(--font-mono);
}

.tool-field input:focus,
.tool-field select:focus,
.tool-field textarea:focus {
	outline: none;
	border-color: var(--navy-600);
	box-shadow: var(--focus-ring);
}

.tool-field textarea {
	resize: vertical;
	min-height: 9rem;
}

.tool-actions {
	align-items: flex-end;
}

.tool-actions .ef-btn {
	margin-bottom: 1rem;
}

/* Results */
.tool-result {
	padding: 1rem 1.15rem;
	border-radius: var(--radius);
	border-left: 4px solid var(--line-strong);
	background: var(--paper);
	color: var(--ink-soft);
}

.tool-result p {
	margin: 0.35rem 0 0;
}

.tool-result .tool-result-head {
	display: flex;
	flex-wrap: wrap;
	align-items: center;
	gap: 0.5rem;
	margin: 0;
	font-size: 1.1rem;
	color: var(--navy-900);
}

.tool-result-type {
	font-family: var(--font-mono);
	font-size: 0.95rem;
	color: var(--muted);
}

.tool-result-note {
	font-size: 0.95rem;
}

.tool-result.is-ok,
.tool-result.is-maybe {
	background: var(--green-100);
	border-left-color: var(--green-600);
}

.tool-result.is-ok .tool-result-head .material-icons-round,
.tool-result.is-maybe .tool-result-head .material-icons-round {
	color: var(--green-700);
}

.tool-result.is-bad {
	background: var(--coral-100);
	border-left-color: var(--coral-600);
}

.tool-result.is-bad .tool-result-head .material-icons-round {
	color: var(--coral-700);
}

.tool-bulk-bar {
	display: flex;
	flex-wrap: wrap;
	align-items: center;
	gap: 0.75rem 1.25rem;
	margin: 0.5rem 0 0.75rem;
}

.tool-bulk-bar p {
	margin: 0;
	flex: 1 1 260px;
	font-weight: 600;
	color: var(--navy-900);
}

.tool-check {
	display: inline-flex;
	align-items: center;
	gap: 0.4rem;
	font-size: 0.95rem;
	color: var(--ink-soft);
	cursor: pointer;
}

.tool-table td,
.tool-table th[scope="row"] {
	padding: 0.65rem 1rem;
	vertical-align: top;
	font-size: 0.95rem;
	text-align: left;
}

.tool-table thead th,
.tool-table thead th:last-child {
	text-align: left;
}

.tool-table tbody tr + tr td,
.tool-table tbody tr + tr th {
	border-top: 1px solid var(--line);
}

.tool-table small {
	font-weight: 400;
	color: var(--muted);
}

.tool-status {
	white-space: nowrap;
	font-weight: 600;
}

.tool-status .material-icons-round {
	font-size: 1.05rem;
	vertical-align: -3px;
}

.tool-table tr.is-ok .tool-status,
.tool-table tr.is-maybe .tool-status {
	color: var(--green-700);
}

.tool-table tr.is-bad .tool-status {
	color: var(--coral-700);
}

.mono {
	font-family: var(--font-mono);
	font-size: 0.95em;
	white-space: nowrap;
}

.tool-help {
	margin: -0.25rem 0 1rem;
	font-size: 0.9rem;
	color: var(--muted);
}

.nc-code {
	font-family: var(--font-mono);
	font-size: 1.6rem;
	letter-spacing: 0.15em;
	color: var(--navy-900);
}

.nc-cell {
	font-weight: 700;
	letter-spacing: 0.08em;
}

/* Decision questions (Do I need to file a 1099?) */
.n99-q {
	margin: 0 0 1.25rem;
	padding: 0;
	border: 0;
	min-width: 0;
}

.n99-q legend,
.n99-q .tool-field label {
	margin-bottom: 0.6rem;
	padding: 0;
	font-weight: 700;
	color: var(--navy-900);
}

.n99-q legend small {
	font-weight: 400;
	color: var(--muted);
}

.n99-opts {
	display: flex;
	flex-wrap: wrap;
	gap: 0.5rem;
}

.n99-opts label {
	position: relative;
	cursor: pointer;
}

.n99-opts input {
	position: absolute;
	opacity: 0;
	pointer-events: none;
}

.n99-opts span {
	display: inline-block;
	padding: 0.55rem 0.95rem;
	border: 1px solid var(--line-strong);
	border-radius: 999px;
	background: var(--white);
	color: var(--ink-soft);
	font-size: 0.95rem;
	line-height: 1.35;
}

.n99-opts label:hover span {
	border-color: var(--navy-600);
}

.n99-opts input:checked + span {
	border-color: var(--navy-700);
	background: var(--navy-700);
	color: var(--white);
}

.n99-opts input:focus-visible + span {
	box-shadow: var(--focus-ring);
}

.n99-inline {
	margin-bottom: 1rem;
}

.n99-result ul {
	margin: 0.25rem 0 0;
	padding-left: 1.25rem;
}

.n99-sub {
	margin-top: 0.75rem !important;
	font-weight: 700;
	color: var(--navy-900);
}

.tool-result.is-maybe {
	background: var(--amber-100);
	border-left-color: var(--amber-600);
}

.tool-result.is-maybe .tool-result-head .material-icons-round {
	color: var(--amber-600);
}

/* B notice calculator */
.tool-card-title {
	margin: 0 0 1rem;
	font-size: 1.35rem;
}

.bn-dates {
	margin: 0.5rem 0 1rem;
	padding: 0;
	list-style: none;
}

.bn-dates li {
	display: grid;
	gap: 0.2rem;
	padding: 0.9rem 1.1rem;
	border-left: 4px solid var(--coral-600);
	border-radius: var(--radius);
	background: var(--paper);
}

.bn-dates li + li {
	margin-top: 0.6rem;
}

.bn-dates time {
	font-size: 1.15rem;
	font-weight: 700;
	color: var(--navy-900);
}

.bn-dates strong {
	color: var(--coral-700);
}

.bn-dates span {
	font-size: 0.95rem;
	color: var(--ink-soft);
}

.bn-steps li {
	margin-bottom: 0.9rem;
}

.bn-steps li strong {
	display: block;
	color: var(--navy-900);
}

/* W-9 request generator */
.w9-card {
	display: grid;
	grid-template-columns: 1fr 1fr;
	gap: 1.5rem 2rem;
	max-width: 1100px;
}

.w9-grid {
	display: grid;
	grid-template-columns: 1fr 1fr;
	gap: 0 1rem;
}

.w9-wide {
	grid-column: 1 / -1;
}

.w9-output textarea {
	min-height: 22rem;
	font-family: var(--font-sans);
	line-height: 1.55;
}

.w9-output .tool-row {
	gap: 0.6rem;
}

@media (max-width: 900px) {
	.w9-card {
		grid-template-columns: 1fr;
	}
}

@media (max-width: 520px) {
	.w9-grid {
		grid-template-columns: 1fr;
	}
}

.tool-callout {
	max-width: 920px;
	margin: 0 auto;
}

.tool-prose h3 {
	margin: 1.75rem 0 0.5rem;
	font-size: 1.2rem;
}

.tool-prose .table-scroll {
	margin: 1.25rem 0;
}

.tool-prefix-list .mono {
	white-space: normal;
}

/* Hub */
.tool-grid {
	display: grid;
	grid-template-columns: repeat(auto-fill, minmax(260px, 1fr));
	gap: 1.25rem;
	margin: 0;
	padding: 0;
	list-style: none;
}

.tool-tile a {
	display: flex;
	flex-direction: column;
	gap: 0.4rem;
	height: 100%;
	padding: 1.4rem;
	background: var(--white);
	border: 1px solid var(--line);
	border-radius: var(--radius-lg);
	box-shadow: var(--shadow-sm);
	color: var(--ink-soft);
	text-decoration: none;
	transition: box-shadow 0.15s ease, border-color 0.15s ease;
}

.tool-tile a:hover,
.tool-tile a:focus-visible {
	border-color: var(--navy-600);
	box-shadow: var(--shadow-md);
}

.tool-tile strong {
	font-size: 1.15rem;
	color: var(--navy-900);
}

.tool-tile-icon {
	font-size: 1.9rem;
	color: var(--coral-600);
}

.tool-tile-kind {
	font-size: 0.75rem;
	font-weight: 700;
	letter-spacing: 0.06em;
	text-transform: uppercase;
	color: var(--muted);
}

/* Related links + fine print */
.tool-related-heading {
	font-size: 1.35rem;
	margin-bottom: 1rem;
}

.tool-related-list {
	display: flex;
	flex-wrap: wrap;
	gap: 0.6rem;
	margin: 0 0 2rem;
	padding: 0;
	list-style: none;
}

.tool-related-list a {
	display: inline-flex;
	align-items: center;
	gap: 0.4rem;
	padding: 0.45rem 0.9rem;
	border: 1px solid var(--line);
	border-radius: 999px;
	background: var(--white);
	color: var(--navy-800);
	font-weight: 600;
	font-size: 0.95rem;
	text-decoration: none;
}

.tool-related-list a:hover {
	border-color: var(--navy-600);
}

.tool-related-list .material-icons-round {
	font-size: 1.1rem;
}

.tool-fineprint {
	margin: 1.5rem 0;
	font-size: 0.8rem;
	line-height: 1.6;
	color: var(--muted);
}

@media (max-width: 640px) {
	.tool-card {
		padding: 1rem;
		border-radius: var(--radius-lg);
	}

	.tool-row > .tool-field {
		flex: 1 1 100%;
	}
}

.w9-card .tool-field input {
	font-family: var(--font-sans);
}

/* Penalty calculator */
.pen-result {
	margin-top: 0.5rem;
}

.pen-total {
	display: flex;
	flex-wrap: wrap;
	align-items: baseline;
	justify-content: space-between;
	gap: 0.5rem;
	margin: 0 0 0.75rem !important;
	font-weight: 700;
	color: var(--navy-900);
}

.pen-total strong {
	font-family: var(--font-serif);
	font-size: 2.2rem;
	color: var(--coral-700);
}

.pen-lines {
	margin: 0 0 0.5rem;
	padding: 0;
	list-style: none;
}

.pen-lines li {
	display: grid;
	grid-template-columns: 1fr auto;
	gap: 0.1rem 1rem;
	padding: 0.6rem 0;
	border-top: 1px solid var(--line-strong);
}

.pen-label {
	font-weight: 600;
	color: var(--navy-900);
}

.pen-amount {
	text-align: right;
	color: var(--navy-900);
}

.pen-detail {
	grid-column: 1 / -1;
	font-size: 0.9rem;
	color: var(--muted);
}

.pen-result.is-bad,
.pen-result {
	background: var(--paper);
	border-left-color: var(--coral-600);
}

/* Contractor or employee checklist */
.wc-group + .wc-group {
	margin-top: 1.75rem;
	padding-top: 1.5rem;
	border-top: 1px solid var(--line);
}

.tool-card-title small {
	display: block;
	margin-top: 0.2rem;
	font-family: var(--font-sans);
	font-size: 0.95rem;
	font-weight: 400;
	color: var(--muted);
}

.wc-q {
	margin: 0 0 1.1rem;
	padding: 0;
	border: 0;
	min-width: 0;
}

.wc-q legend {
	margin-bottom: 0.5rem;
	padding: 0;
	font-weight: 600;
	color: var(--navy-900);
}

.wc-q .tool-help {
	margin: 0.4rem 0 0;
}

.wc-summary {
	border-color: var(--navy-600);
}

.wc-bars {
	margin: 0 0 0.75rem;
	padding: 0;
	list-style: none;
}

.wc-bars li {
	display: grid;
	grid-template-columns: 10rem 1fr 18rem;
	align-items: center;
	gap: 0.15rem 1rem;
	padding: 0.35rem 0;
}

.wc-bar-label {
	font-weight: 600;
	color: var(--navy-900);
}

.wc-bar {
	display: flex;
	height: 0.6rem;
	border-radius: 999px;
	background: var(--paper-deep);
	overflow: hidden;
}

.wc-bar-e {
	background: var(--navy-700);
}

.wc-bar-c {
	background: var(--green-600);
}

.wc-bar-text {
	font-size: 0.85rem;
	color: var(--muted);
}

#wcVerdict.wc-employee {
	color: var(--navy-700);
}

#wcVerdict.wc-contractor {
	color: var(--green-700);
}

#wcVerdict.wc-mixed {
	color: var(--amber-600);
}

@media (max-width: 640px) {
	.wc-bars li {
		grid-template-columns: 1fr;
	}

	.wc-bar-text {
		grid-column: 1;
	}
}

/* 1099 correction guide */
.corr-opts {
	flex-direction: column;
	align-items: flex-start;
}

.corr-result {
	margin-top: 1rem;
	background: var(--navy-50);
	border-left-color: var(--navy-700);
}

.corr-result ol {
	margin: 0.5rem 0 0;
	padding-left: 1.25rem;
}

.corr-result li + li,
.corr-item li + li {
	margin-top: 0.35rem;
}

.corr-item {
	padding: 1.25rem 0;
	border-top: 1px solid var(--line);
}

.corr-item h3 {
	margin-top: 0 !important;
}

.corr-kind {
	margin: 0.25rem 0 0.5rem;
}

.corr-note {
	font-size: 0.95rem;
	color: var(--muted);
}

.corr-links {
	margin: 0.5rem 0 0;
	font-size: 0.95rem;
	color: var(--muted);
}

/* ACA ALE calculator */
.ale-card {
	max-width: 980px;
}

.ale-quick .ef-btn {
	margin-bottom: 1rem;
}

.ale-table input {
	width: 7.5rem;
	padding: 0.4rem 0.6rem;
	border: 1px solid var(--line-strong);
	border-radius: var(--radius-sm);
	font: inherit;
	font-family: var(--font-mono);
}

.ale-table input:focus {
	outline: none;
	border-color: var(--navy-600);
	box-shadow: var(--focus-ring);
}

.ale-table td,
.ale-table th[scope="row"] {
	padding: 0.35rem 1rem;
	vertical-align: middle;
}

.ale-card .tool-check {
	margin: 1rem 0;
}

/* Vendor list checker */
.vc-card {
	max-width: 1100px;
}

.vc-card input[type="file"] {
	font-family: var(--font-sans);
	padding: 0.55rem;
}

.vc-threshold {
	margin-left: auto;
}

.vc-map[hidden] {
	display: none;
}

.vc-map {
	display: grid;
	grid-template-columns: repeat(auto-fill, minmax(150px, 1fr));
	gap: 0 0.75rem;
	margin-top: 1rem;
	padding-top: 1rem;
	border-top: 1px solid var(--line);
}

.vc-map select {
	padding: 0.45rem 0.6rem;
	font-size: 0.9rem;
}

.vc-result {
	margin-top: 1rem;
}

.vc-stats {
	display: grid;
	grid-template-columns: repeat(3, 1fr);
	gap: 0.75rem;
	margin: 0 0 0.75rem;
	padding: 0;
	list-style: none;
}

.vc-stats li {
	display: flex;
	flex-direction: column;
	padding: 0.9rem 1rem;
	border-radius: var(--radius);
	background: var(--paper);
}

.vc-stats strong {
	font-family: var(--font-serif);
	font-size: 1.8rem;
	color: var(--navy-900);
}

.vc-stats .is-ok strong {
	color: var(--green-700);
}

.vc-stats .is-bad strong {
	color: var(--coral-700);
}

.vc-stats span {
	font-size: 0.9rem;
	color: var(--muted);
}

.vc-issues {
	margin: 0;
	padding-left: 1.1rem;
	color: var(--coral-700);
}

.tool-table tr.is-ok .tool-status {
	color: var(--green-700);
}

@media (max-width: 640px) {
	.vc-threshold {
		margin-left: 0;
	}
}

/* 1099-K checker */
.k99-row {
	align-items: flex-end;
	padding-bottom: 0.5rem;
	border-bottom: 1px dashed var(--line);
	margin-bottom: 0.75rem;
}

.k99-row label {
	display: flex;
	flex-direction: column;
	gap: 0.4rem;
}

.k99-row .tool-field {
	flex: 1 1 150px;
	margin-bottom: 0.5rem;
}

.k99-row .tool-field:first-child {
	flex-basis: 260px;
}

.k99-row .k99-remove {
	margin-bottom: 0.6rem;
}

.k99-count-field[hidden] {
	display: none;
}

.k99-result {
	background: var(--paper);
}

.k99-list {
	margin: 0 0 0.5rem;
	padding: 0;
	list-style: none;
}

.k99-list li {
	display: flex;
	gap: 0.6rem;
	padding: 0.5rem 0;
}

.k99-list li + li {
	border-top: 1px solid var(--line);
}

.k99-list li div {
	display: flex;
	flex-direction: column;
	gap: 0.15rem;
}

.k99-list .is-yes .material-icons-round {
	color: var(--coral-600);
}

.k99-list .is-no .material-icons-round {
	color: var(--green-600);
}

.k99-list strong {
	color: var(--navy-900);
}

.k99-row select,
.k99-row input {
	font-weight: 400;
}

/* Anything a tool hides stays hidden, whatever its display rule. */
.tool-card [hidden] {
	display: none !important;
}

/* Year-end checklist */
.ye-controls {
	align-items: flex-end;
	justify-content: space-between;
}

.ye-list {
	margin: 0.5rem 0 1.25rem;
	padding: 0;
	list-style: none;
}

.ye-item {
	display: grid;
	grid-template-columns: auto 1fr auto;
	gap: 0.25rem 0.75rem;
	align-items: start;
	padding: 0.85rem 0;
	border-top: 1px solid var(--line);
}

.ye-item input {
	width: 1.15rem;
	height: 1.15rem;
	margin-top: 0.2rem;
	accent-color: var(--green-600);
}

.ye-item label {
	display: flex;
	flex-direction: column;
	gap: 0.15rem;
	cursor: pointer;
}

.ye-item time {
	font-size: 0.85rem;
	font-weight: 700;
	color: var(--muted);
	text-transform: uppercase;
	letter-spacing: 0.03em;
}

.ye-item.is-due time {
	color: var(--coral-700);
}

.ye-item strong {
	color: var(--navy-900);
}

.ye-item span {
	font-size: 0.95rem;
	color: var(--ink-soft);
}

.ye-item input:checked + label strong {
	text-decoration: line-through;
	color: var(--muted);
}

.ye-item.is-past {
	opacity: 0.65;
}

.ye-link {
	grid-column: 2;
	font-size: 0.9rem;
	font-weight: 600;
	color: var(--navy-700);
}

.ye-tag {
	grid-column: 3;
	grid-row: 1;
	align-self: start;
}

@media print {
	.site-header,
	.site-footer,
	.skip-to-content,
	.tool-private,
	.ye-controls,
	#yeActions,
	.section-paper,
	.landing-faq,
	.landing-cta,
	.tool-related {
		display: none !important;
	}

	.tool-card {
		box-shadow: none;
		border: 0;
	}
}

/* How to fill out a W-9 helper */
.w9h-result {
	margin-top: 0.5rem;
	background: var(--white);
	border: 1px solid var(--line);
	border-left: 4px solid var(--navy-700);
}

.w9h-lines {
	display: grid;
	grid-template-columns: 13rem 1fr;
	gap: 0;
	margin: 0 0 0.75rem;
}

.w9h-lines dt,
.w9h-lines dd {
	margin: 0;
	padding: 0.6rem 0.5rem;
	border-bottom: 1px solid var(--line);
}

.w9h-lines dt {
	font-weight: 700;
	color: var(--navy-900);
}

.w9h-lines dd {
	color: var(--ink);
}

.w9h-placeholder {
	color: var(--muted) !important;
	font-style: italic;
}

.w9h-tips {
	margin: 0;
	padding-left: 1.2rem;
	color: var(--ink-soft);
}

.w9h-tips li + li {
	margin-top: 0.35rem;
}

@media (max-width: 640px) {
	.w9h-lines {
		grid-template-columns: 1fr;
	}

	.w9h-lines dt {
		padding-bottom: 0;
		border-bottom: 0;
	}
}

/* Hub categories */
.tool-jump {
	display: flex;
	flex-wrap: wrap;
	gap: 0.5rem;
	margin: 0.75rem 0 0.25rem;
}

.tool-jump a {
	padding: 0.35rem 0.85rem;
	border: 1px solid var(--line-strong);
	border-radius: 999px;
	background: var(--white);
	color: var(--navy-800);
	font-size: 0.9rem;
	font-weight: 600;
	text-decoration: none;
}

.tool-jump a:hover {
	border-color: var(--navy-600);
}

.tool-category + .tool-category {
	margin-top: 2.75rem;
}

.tool-category-heading {
	margin-bottom: 1.1rem;
	font-size: 1.6rem;
	scroll-margin-top: calc(var(--header-h) + 1rem);
}

.tool-category {
	scroll-margin-top: calc(var(--header-h) + 1rem);
}

.tool-category-heading small {
	display: block;
	margin-top: 0.25rem;
	font-family: var(--font-sans);
	font-size: 1rem;
	font-weight: 400;
	color: var(--muted);
}

/* Phone widths: tables scroll inside their box rather than crushing their
   columns, and the privacy note keeps a tidy shape when it wraps. */
@media (max-width: 640px) {
	.tool-prose .tool-table {
		min-width: 560px;
	}

	.tool-private {
		align-items: flex-start;
		border-radius: var(--radius);
	}

	.tool-private .material-icons-round {
		margin-top: 0.15rem;
	}
}

/* Information return directory */
.fd-card {
	max-width: 1100px;
}

.fd-filters {
	margin-bottom: 0.5rem;
}

.fd-list {
	display: grid;
	grid-template-columns: repeat(auto-fill, minmax(320px, 1fr));
	gap: 1rem;
	max-width: 1100px;
	margin: 1.5rem auto 0;
}

.fd-item {
	padding: 1.25rem;
	background: var(--white);
	border: 1px solid var(--line);
	border-radius: var(--radius-lg);
	scroll-margin-top: calc(var(--header-h) + 1rem);
}

.fd-item[hidden] {
	display: none;
}

.fd-item:target {
	border-color: var(--coral-600);
	box-shadow: var(--focus-ring);
}

.fd-item h2 {
	display: flex;
	flex-direction: column;
	gap: 0.15rem;
	margin: 0 0 0.5rem;
	font-size: 1.05rem;
}

.fd-code {
	font-family: var(--font-serif);
	font-size: 1.4rem;
	color: var(--navy-900);
}

.fd-title {
	font-family: var(--font-sans);
	font-size: 0.9rem;
	font-weight: 600;
	color: var(--muted);
}

.fd-item p {
	margin: 0 0 0.75rem;
	color: var(--ink-soft);
}

.fd-item dl {
	display: grid;
	grid-template-columns: auto 1fr;
	gap: 0.3rem 0.75rem;
	margin: 0;
	font-size: 0.9rem;
}

.fd-item dt {
	font-weight: 700;
	color: var(--navy-900);
}

.fd-item dd {
	margin: 0;
	color: var(--ink-soft);
}

.fd-links {
	display: flex;
	flex-wrap: wrap;
	gap: 0.4rem 1rem;
	margin: 0.9rem 0 0 !important;
	font-size: 0.9rem;
	font-weight: 600;
}

.fd-links a {
	color: var(--navy-700);
}

@media (max-width: 400px) {
	.fd-list {
		grid-template-columns: 1fr;
	}
}

.fd-card .tool-field input {
	font-family: var(--font-sans);
}

.ein-checks {
	display: flex;
	flex-direction: column;
	gap: 0.5rem;
}

/* Do I have to e-file? */
.eft-grid {
	display: grid;
	grid-template-columns: repeat(auto-fill, minmax(200px, 1fr));
	gap: 0 1rem;
}

.eft-grid label small {
	display: block;
}

/* Backup withholding calculator */
.bw-table input {
	width: 9rem;
	padding: 0.4rem 0.6rem;
	border: 1px solid var(--line-strong);
	border-radius: var(--radius-sm);
	font: inherit;
	font-family: var(--font-mono);
}

.bw-table input:focus {
	outline: none;
	border-color: var(--navy-600);
	box-shadow: var(--focus-ring);
}

.bw-table td {
	vertical-align: middle;
}

/* Glossary */
.gl-letters {
	display: flex;
	flex-wrap: wrap;
	gap: 0.35rem;
	margin: 0.25rem 0 0.5rem;
}

.gl-letters a {
	min-width: 2rem;
	padding: 0.3rem 0.5rem;
	border: 1px solid var(--line-strong);
	border-radius: var(--radius-sm);
	color: var(--navy-800);
	font-weight: 700;
	text-align: center;
	text-decoration: none;
}

.gl-list {
	max-width: 900px;
	margin: 1.5rem auto 0;
}

.gl-item {
	padding: 1rem 0;
	border-bottom: 1px solid var(--line);
	scroll-margin-top: calc(var(--header-h) + 1rem);
}

.gl-item[hidden] {
	display: none;
}

.gl-item:target dt {
	color: var(--coral-700);
}

.gl-item dt {
	font-family: var(--font-serif);
	font-size: 1.25rem;
	color: var(--navy-900);
}

.gl-item dd {
	margin: 0.3rem 0 0;
	color: var(--ink-soft);
	line-height: 1.6;
}

.gl-link {
	display: inline-block;
	margin-left: 0.35rem;
	font-weight: 600;
	color: var(--navy-700);
}

.tool-table tr.is-past td,
.tool-table tr.is-past th {
	color: var(--muted);
}

/* IRIS guides */
.iris-skip {
	margin-bottom: 1.5rem;
	background: var(--green-100);
	border-left-color: var(--green-600);
}

.iris-sources a::after,
.irs-link::after {
	content: " \2197";
	font-size: 0.85em;
}

/* FIRE to IRIS converter */
.fi-paste {
	font-family: var(--font-mono) !important;
	font-size: 0.8rem;
	white-space: pre;
	overflow-x: auto;
}

.fi-group {
	margin-top: 1.25rem;
	padding-top: 1rem;
	border-top: 1px solid var(--line);
}

.fi-group h3 {
	margin: 0 0 0.75rem;
	font-size: 1.1rem;
	color: var(--navy-900);
}

.fi-group > .ef-btn {
	margin-bottom: 1rem;
}

.fi-record {
	margin-top: 0.5rem;
	padding: 0.6rem 0.9rem;
	border: 1px solid var(--line);
	border-radius: var(--radius);
	background: var(--white);
}

.fi-record.is-bad {
	border-left: 4px solid var(--coral-600);
}

.fi-record summary {
	cursor: pointer;
	font-weight: 600;
	color: var(--navy-900);
}

.fi-record .table-scroll {
	margin-top: 0.6rem;
}

/* IRIS TCC planner worksheet */
.tcc-worksheet {
	margin-top: 1.25rem;
	padding-top: 1rem;
	border-top: 1px solid var(--line);
}

.tcc-worksheet h3 {
	margin: 0 0 0.25rem;
	font-size: 1.15rem;
}

.tcc-worksheet h4 {
	margin: 1rem 0 0.4rem;
	font-size: 0.95rem;
	color: var(--navy-900);
}

.tcc-ws td {
	height: 2rem;
}

@media print {
	body.tcc-printing * {
		visibility: hidden;
	}

	body.tcc-printing #tccWorksheet,
	body.tcc-printing #tccWorksheet * {
		visibility: visible;
	}

	body.tcc-printing #tccWorksheet {
		position: absolute;
		top: 0;
		left: 0;
		width: 100%;
	}

	body.tcc-printing #tccWorksheet button {
		display: none;
	}
}

/* IRIS UniqueRecordId builder */
.ur-value {
	margin: 0 0 0.75rem;
	padding: 0.5rem 0.75rem;
	background: var(--paper, #f7f8fa);
	border: 1px solid var(--line);
	border-radius: 6px;
	word-break: break-all;
	user-select: all;
}

/* IRIS A2A guide */
.tool-field-end {
	align-self: flex-end;
}

.a2a-url {
	font-size: 0.85em;
	word-break: break-all;
}

.a2a-steps li + li {
	margin-top: 0.5rem;
}

/* IRIS extension planner */
.ex-result h3 {
	margin: 1rem 0 0.4rem;
	font-size: 1rem;
}

.ex-result + .ef-btn {
	margin-top: 0.75rem;
}

/* IRIS INT/DIV/R template reference */
.it-sub {
	margin: 1.25rem 0 0.5rem;
	font-size: 1.05rem;
}

.it-req {
	font-size: 0.8em;
	font-weight: 600;
	color: var(--danger, #b42318);
}

.it-table th.mono {
	white-space: nowrap;
}

/* IRIS ATS test plan */
.ats-forms {
	display: grid;
	grid-template-columns: repeat(auto-fill, minmax(8.5rem, 1fr));
	gap: 0.25rem 0.75rem;
}

.ats-result h3 {
	margin: 1rem 0 0.25rem;
	font-size: 1rem;
}

#atsTinOut {
	margin-top: 0.75rem;
}

/* IRIS JWK checker */
.jwk-info {
	font-size: 0.9rem;
	color: var(--ink-600, #475467);
	word-break: break-word;
}

#jwtOut,
#jwkResult textarea {
	margin-top: 0.5rem;
}

/* IRIS CF/SF checker */
.cf-list {
	list-style: none;
	padding-left: 0;
}

.cf-list li + li {
	margin-top: 0.5rem;
}

.tag.cf-yes {
	background: var(--green-100, #dcfce7);
	color: var(--green-800, #166534);
}

.tag.cf-no {
	background: var(--amber-100, #fef3c7);
	color: var(--amber-800, #92400e);
}

.cf-states {
	columns: 3 12rem;
	padding-left: 1.1rem;
}

/* Short answer block (Views/Tools/_ToolAnswer.cshtml) */
.tool-answer-wrap {
	padding-bottom: 0;
}

.tool-answer {
	max-width: 920px;
	margin: 0 auto;
	padding: 1.25rem 1.5rem;
	background: #fff;
	border: 1px solid var(--line);
	border-left: 4px solid var(--green-600);
	border-radius: 12px;
	box-shadow: 0 1px 2px rgba(15, 42, 60, 0.05);
}

.tool-answer-label {
	display: flex;
	align-items: center;
	gap: 0.35rem;
	margin: 0 0 0.4rem;
	font-size: 0.8rem;
	font-weight: 700;
	letter-spacing: 0.06em;
	text-transform: uppercase;
	color: var(--green-700);
}

.tool-answer-label .material-icons-round {
	font-size: 1.05rem;
}

.tool-answer-text {
	margin: 0;
	font-size: 1.08rem;
	line-height: 1.6;
	color: var(--navy-900);
}

.tool-answer-facts {
	display: grid;
	grid-template-columns: repeat(auto-fit, minmax(14rem, 1fr));
	gap: 0.5rem 1.25rem;
	margin: 0.9rem 0 0;
	padding: 0.9rem 0 0;
	border-top: 1px solid var(--line);
	list-style: none;
}

.tool-answer-facts li {
	position: relative;
	padding-left: 1.2rem;
	font-size: 0.95rem;
	line-height: 1.45;
}

.tool-answer-facts li::before {
	content: "";
	position: absolute;
	left: 0.2rem;
	top: 0.55em;
	width: 0.45rem;
	height: 0.45rem;
	border-radius: 50%;
	background: var(--green-600);
}

.tool-answer-reviewed {
	margin: 0.9rem 0 0;
	font-size: 0.82rem;
	color: #5b6b78;
}

@media (max-width: 575.98px) {
	.tool-answer {
		padding: 1rem 1.1rem;
	}

	.tool-answer-text {
		font-size: 1rem;
	}
}

/* Match the short answer to a wider tool card right after it. */
.tool-answer-wrap:has(+ .section .w9-card) .tool-answer,
.tool-answer-wrap:has(+ .section .vc-card) .tool-answer,
.tool-answer-wrap:has(+ .section .fd-card) .tool-answer {
	max-width: 1100px;
}

.tool-answer-wrap:has(+ .section .ale-card) .tool-answer {
	max-width: 980px;
}

/* Keep form numbers like 1099-K on one line. */
.nw {
	white-space: nowrap;
}

/* Glossary terms reuse the directory card (.fd-item): give them its inner
   padding and the same width as the search card above. */
.gl-list {
	max-width: 1100px;
}

.fd-item.gl-item {
	padding: 1rem 1.25rem;
}

.fd-item.gl-item + .fd-item.gl-item {
	margin-top: 0.6rem;
}

/* IRIS CSV builder: required fields, inline errors, fix links, locked download */
.ic-req {
	color: var(--coral-600);
	font-weight: 700;
}

.ic-legend {
	margin: -0.5rem 0 1rem;
	font-size: 0.9rem;
	color: var(--muted);
}

.ic-err {
	margin: 0;
	font-size: 0.875rem;
	font-weight: 600;
	color: var(--coral-700);
}

.tool-field input[aria-invalid="true"],
.tool-field select[aria-invalid="true"] {
	border-color: var(--coral-600);
	background: var(--coral-100);
}

.ic-flash {
	animation: ic-flash 1.6s ease-out;
}

@keyframes ic-flash {
	0%, 40% {
		box-shadow: 0 0 0 4px var(--coral-500);
	}

	100% {
		box-shadow: 0 0 0 0 transparent;
	}
}

@media (prefers-reduced-motion: reduce) {
	.ic-flash {
		animation: none;
	}
}

.vc-map .ic-map-head,
.vc-map .ic-map-group {
	grid-column: 1 / -1;
}

.ic-map-head h3 {
	margin: 0;
	font-size: 1.1rem;
}

.ic-map-head .tool-help {
	margin: 0.25rem 0 0.5rem;
}

.ic-map-group {
	margin: 0.75rem 0 0.5rem;
	padding-bottom: 0.35rem;
	border-bottom: 1px solid var(--line);
	font-size: 0.8rem;
	font-weight: 700;
	letter-spacing: 0.06em;
	text-transform: uppercase;
	color: var(--navy-700);
}

.ic-map-group small {
	margin-left: 0.5rem;
	font-size: 0.85rem;
	font-weight: 400;
	letter-spacing: 0;
	text-transform: none;
	color: var(--muted);
}

.ic-status {
	margin-bottom: 1rem;
}

.tool-result.is-warn {
	background: var(--amber-100);
	border-left-color: var(--amber-600);
}

.tool-result.is-warn .tool-result-head .material-icons-round {
	color: var(--amber-600);
}

.ic-fixlist {
	margin: 0.6rem 0 0;
	padding: 0;
	list-style: none;
}

.ic-fixlist li + li {
	margin-top: 0.35rem;
}

.ic-jump {
	display: inline-flex;
	align-items: center;
	gap: 0.3rem;
	font-weight: 600;
	color: var(--coral-700);
}

.ic-jump .material-icons-round {
	font-size: 1rem;
}

.ic-dl {
	display: flex;
	flex-wrap: wrap;
	align-items: center;
	gap: 0.5rem 1rem;
	margin: 0.25rem 0 1rem;
}

.ic-dl-note {
	margin: 0;
	font-size: 0.9rem;
	color: var(--muted);
}

.ic-dl.is-locked {
	cursor: pointer;
}

.ic-dl.is-locked .ic-dl-note {
	font-weight: 600;
	color: var(--coral-700);
}

.ic-dl .ef-btn.ef-btn-cta:disabled {
	pointer-events: none;
	border-color: var(--line-strong);
	background: var(--line);
	color: var(--navy-700) !important;
	box-shadow: none;
}

.ic-dl .ef-btn.ef-btn-cta:disabled .material-icons-round {
	color: var(--navy-700);
}

.tool-table tr.is-wait .tool-status {
	color: var(--amber-600);
}