.hero[data-astro-cid-bepwodw3] h1[data-astro-cid-bepwodw3]{margin-bottom:.45rem}.hero[data-astro-cid-bepwodw3] p[data-astro-cid-bepwodw3]{margin:0;color:var(--muted)}.quarter-grid[data-astro-cid-bepwodw3]{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:.85rem}.fiscal-intro[data-astro-cid-bepwodw3] p[data-astro-cid-bepwodw3],.fiscal-estimated[data-astro-cid-bepwodw3] p[data-astro-cid-bepwodw3],.fiscal-1099[data-astro-cid-bepwodw3] p[data-astro-cid-bepwodw3]{line-height:1.7;color:var(--muted)}.fiscal-intro[data-astro-cid-bepwodw3] p[data-astro-cid-bepwodw3]+p[data-astro-cid-bepwodw3],.fiscal-estimated[data-astro-cid-bepwodw3] p[data-astro-cid-bepwodw3]+p[data-astro-cid-bepwodw3],.fiscal-1099[data-astro-cid-bepwodw3] p[data-astro-cid-bepwodw3]+p[data-astro-cid-bepwodw3]{margin-top:.6rem}.fiscal-intro[data-astro-cid-bepwodw3] a[data-astro-cid-bepwodw3],.fiscal-estimated[data-astro-cid-bepwodw3] a[data-astro-cid-bepwodw3],.fiscal-1099[data-astro-cid-bepwodw3] a[data-astro-cid-bepwodw3]{color:var(--accent);text-decoration:none}.fiscal-intro[data-astro-cid-bepwodw3] a[data-astro-cid-bepwodw3]:hover,.fiscal-intro[data-astro-cid-bepwodw3] a[data-astro-cid-bepwodw3]:focus-visible,.fiscal-estimated[data-astro-cid-bepwodw3] a[data-astro-cid-bepwodw3]:hover,.fiscal-estimated[data-astro-cid-bepwodw3] a[data-astro-cid-bepwodw3]:focus-visible,.fiscal-1099[data-astro-cid-bepwodw3] a[data-astro-cid-bepwodw3]:hover,.fiscal-1099[data-astro-cid-bepwodw3] a[data-astro-cid-bepwodw3]:focus-visible{text-decoration:underline}.cross-links[data-astro-cid-bepwodw3] h2[data-astro-cid-bepwodw3]{margin-bottom:.65rem}.cross-links[data-astro-cid-bepwodw3] ul[data-astro-cid-bepwodw3]{margin:0;padding:0;list-style:none;display:flex;flex-wrap:wrap;gap:.5rem}.cross-links[data-astro-cid-bepwodw3] li[data-astro-cid-bepwodw3]{border:1px solid var(--line);border-radius:.72rem;padding:.45rem .85rem;background:color-mix(in oklab,var(--surface-strong) 90%,transparent)}.cross-links[data-astro-cid-bepwodw3] a[data-astro-cid-bepwodw3]{color:var(--accent);text-decoration:none;font-weight:500}.cross-links[data-astro-cid-bepwodw3] a[data-astro-cid-bepwodw3]:hover,.cross-links[data-astro-cid-bepwodw3] a[data-astro-cid-bepwodw3]:focus-visible{text-decoration:underline}.faq-panel[data-astro-cid-bepwodw3] h2[data-astro-cid-bepwodw3]{margin-bottom:.8rem}details[data-astro-cid-bepwodw3]{border-bottom:1px solid var(--line);padding:.7rem 0}details[data-astro-cid-bepwodw3]:last-of-type{border-bottom:none}details[data-astro-cid-bepwodw3] summary[data-astro-cid-bepwodw3]{cursor:pointer;font-weight:600;font-family:Space Grotesk,system-ui,sans-serif;color:var(--text);list-style:none;display:flex;align-items:center;gap:.5rem}details[data-astro-cid-bepwodw3] summary[data-astro-cid-bepwodw3]:before{content:"+";display:inline-flex;align-items:center;justify-content:center;width:1.4rem;height:1.4rem;border-radius:.4rem;background:color-mix(in oklab,var(--accent) 15%,transparent);color:var(--accent);font-size:1.1rem;flex-shrink:0}details[data-astro-cid-bepwodw3][open] summary[data-astro-cid-bepwodw3]:before{content:"−"}details[data-astro-cid-bepwodw3] summary[data-astro-cid-bepwodw3]::-webkit-details-marker{display:none}details[data-astro-cid-bepwodw3] p[data-astro-cid-bepwodw3]{margin:.5rem 0 0 1.9rem;color:var(--muted);line-height:1.6}details[data-astro-cid-bepwodw3] a[data-astro-cid-bepwodw3]{color:var(--accent);text-decoration:none}details[data-astro-cid-bepwodw3] a[data-astro-cid-bepwodw3]:hover,details[data-astro-cid-bepwodw3] a[data-astro-cid-bepwodw3]:focus-visible{text-decoration:underline}@media(max-width:900px){.quarter-grid[data-astro-cid-bepwodw3]{grid-template-columns:1fr}}