@font-face{font-family:Source Sans;src:url('/irpf-assets/fonts/SourceSans3-Regular.woff2') format('woff2');font-style:normal;font-weight:400;font-display:swap}
@font-face{font-family:Source Sans;src:url('/irpf-assets/fonts/SourceSans3-Semibold.woff2') format('woff2');font-style:normal;font-weight:600;font-display:swap}
:root{--teal:#0a4f54;--ink:#30373e;--paper:#faf8f3;--sand:#e2d2b4;--wine:#7a2038;--muted:#536268;--line:#d6dcd5}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:30px}body{margin:0;background:var(--paper);font:400 18px/1.65 'Source Sans',Arial,sans-serif;color:var(--ink);-webkit-font-smoothing:antialiased}h1,h2,h3,p{margin-top:0}h1,h2,h3{font-weight:600;line-height:1.12;letter-spacing:-.03em}h1{font-size:clamp(42px,4.8vw,66px);margin-bottom:26px}h2{font-size:clamp(32px,3vw,43px);margin-bottom:23px}h3{font-size:25px;margin-bottom:12px}p{margin-bottom:18px}a{color:var(--teal);text-underline-offset:5px}a:hover{text-decoration-thickness:2px}img{height:auto;max-width:100%}button,summary,input{font:inherit}button,summary{cursor:pointer}:focus-visible{outline:3px solid var(--wine);outline-offset:5px}::selection{background:var(--sand);color:var(--teal)}.wrap{width:min(1200px,calc(100% - 80px));margin-inline:auto}.section{padding-block:90px}.kicker{font-size:12px;font-weight:600;letter-spacing:.15em;color:var(--teal);text-transform:uppercase;margin-bottom:20px}.lead{font-size:22px;line-height:1.55;max-width:52ch}.small{font-size:15px;color:var(--muted);margin-top:18px}.button{display:inline-flex;align-items:center;justify-content:space-between;gap:25px;min-height:56px;padding:15px 21px;background:var(--teal);color:white;text-decoration:none;font-weight:600;font-size:18px;border:1px solid var(--teal)}.button:hover{background:#073d42}.button span[aria-hidden]{font-size:22px;line-height:1}.button.outline{background:transparent;color:var(--teal)}.button.outline:hover{background:#e8eee6}.text-link{display:inline-block;font-weight:600}.actions{display:flex;align-items:center;flex-wrap:wrap;gap:24px;margin-top:28px}.sr-only{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap}.skip{position:fixed;left:20px;top:-100px;background:white;padding:12px 18px;z-index:20}.skip:focus{top:20px}.header{border-bottom:1px solid var(--line)}.header-inner{display:flex;align-items:center;justify-content:space-between;gap:30px;padding-block:24px}.brand img{width:320px;display:block}.brand{flex-shrink:0}.desktop-nav{display:flex;gap:28px}.desktop-nav a{font-size:17px;text-decoration:none;font-weight:600;white-space:nowrap}.desktop-nav a:hover{text-decoration:underline}.mobile-nav{display:none}
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img{width:35px;height:45px}.document-year{font-size:100px;line-height:1.2;color:var(--teal);letter-spacing:-.06em;font-weight:600;margin:23px 0 0}.document-sub{font-size:17px;color:var(--muted);line-height:1.4;margin:3px 0 27px}.document-lines{border-top:1px solid var(--line)}.document-lines>span{display:flex;gap:17px;align-items:center;font-size:12px;color:var(--wine);border-bottom:1px solid var(--line);padding:14px 0}.document-lines strong{font-size:18px;color:var(--ink);font-weight:400}.document-lines i{font-style:normal;font-size:18px;margin-left:auto;color:var(--teal)}.document-bottom{display:flex;justify-content:space-between;font-size:9px;letter-spacing:.13em;margin-top:22px;color:var(--teal)}.scene-label{color:var(--sand);font-size:9px;letter-spacing:.14em;position:absolute;bottom:23px;left:0;right:0;text-align:center}.season-note{border-left:3px solid var(--sand);padding:12px 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24px;text-decoration:none;color:var(--ink);display:flex;flex-direction:column;align-items:flex-start;border-right:1px solid #bccbc0}.profile-link:first-child{padding-left:0}.profile-link:last-child{border:0}.profile-link h3{font-size:27px;max-width:15ch}.profile-link p{font-size:17px;color:var(--muted)}.profile-link>span:last-child{font-size:26px;margin-top:auto;color:var(--teal)}.profile-link:hover{background:#e0e6db}.checklist-band{display:grid;grid-template-columns:1.1fr 1fr;gap:80px;align-items:center}.checklist-band .lead{font-size:21px;max-width:43ch}.checklist-preview{border-top:2px solid var(--teal);border-bottom:1px solid var(--line);padding-block:16px}.check-line{display:flex;gap:20px;color:var(--teal);font-size:27px;align-items:center;border-bottom:1px solid var(--line);padding:17px 8px}.check-line strong{font-size:20px;font-weight:400;color:var(--ink)}.checklist-preview p{font-size:15px;color:var(--muted);margin:19px 8px 5px}.guides-section{padding-top:0}.article-list{border-top:1px solid var(--teal)}.article-row{display:grid;grid-template-columns:40px 1fr 25px;gap:27px;padding:27px 0;border-bottom:1px solid var(--line);text-decoration:none;color:var(--ink)}.article-row:hover{background:#f0f0e8}.article-number{font-size:14px;color:var(--wine);padding-top:4px}.article-row .kicker{display:block;margin-bottom:10px;font-size:10px}.article-row h3{font-size:27px;line-height:1.2;margin-bottom:8px}.article-row p{color:var(--muted);font-size:17px;margin-bottom:0}.article-row>span:last-child{color:var(--teal);font-size:26px}.notice-section{background:var(--sand);padding-block:64px}.notice-grid{display:grid;grid-template-columns:1.25fr 1fr;gap:90px;align-items:center}.notice-grid>div>p:not(.kicker){max-width:54ch}.notice-grid .small{max-width:35ch}.faq-grid{display:grid;grid-template-columns:.9fr 1.1fr;gap:80px}.faq{border-top:1px solid var(--line)}.faq details{border-bottom:1px solid var(--line);padding-block:21px}.faq summary{font-weight:600;color:var(--teal);font-size:19px;list-style:none;display:flex;align-items:start;justify-content:space-between;gap:20px}.faq summary::-webkit-details-marker{display:none}.faq summary:after{content:'+';font-size:25px;line-height:1}.faq details[open] summary:after{content:'−'}.faq details p{margin:16px 0 0;font-size:17px;color:var(--muted)}.cta{background:var(--teal);color:white;padding-block:65px}.cta-inner{display:flex;align-items:center;justify-content:space-between;gap:40px}.cta h2{max-width:20ch}.cta p{max-width:55ch;color:#e0e8df}.cta .kicker{color:var(--sand)}.button.light{background:var(--paper);border-color:var(--paper);color:var(--teal);flex-shrink:0}.button.light:hover{background:var(--sand)}.cta :focus-visible,.footer :focus-visible{outline-color:var(--sand)}.footer{background:#073c41;color:#edf1eb;padding-top:47px}.footer-top{display:grid;grid-template-columns:1fr 1fr;gap:80px;padding-bottom:30px}.footer-top 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@media(max-width:1100px){.wrap{width:calc(100% - 56px)}.hero{gap:40px}.document-scene{padding:45px 30px 60px;min-height:555px}.document{padding:25px 20px}.document-back{left:58px}.document-year{font-size:90px}.desktop-nav{gap:20px}.section-top,.checklist-band,.faq-grid{gap:45px}.steps{gap:22px}.notice-grid{gap:45px}.footer-bottom{flex-wrap:wrap}.cta-inner{align-items:flex-start;flex-direction:column;gap:20px}.profile-link{padding-inline:22px}}
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@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
@media print{body{background:white;color:#111;font-size:11pt}.header,.footer,.cta,.no-print,.skip,.mobile-nav{display:none!important}.wrap{width:100%;max-width:none}.page-hero{padding:0}.page-hero .kicker,.breadcrumb{display:none}.page-hero h1{font-size:27pt}.page-hero .lead{font-size:12pt}.checklist-content{padding:0}.checklist-content section{break-inside:avoid;padding-block:12pt}.checklist-content h2{font-size:17pt}.check-item{font-size:11pt;padding-block:5pt;gap:8pt}.check-item input{width:12pt;height:12pt;margin-top:2pt}.print-note{font-size:9pt}a{color:inherit}h2{break-after:avoid}}