:root{--primary-navy:#002d62;--accent-blue:#005ea2;--accent-blue-hover:#1a4480;--bg-gray:#f0f4f7;--white:#fff;--text-dark:#212121;--text-muted:#5c727d;--border-gray:#adadad;--border-light:#dfe1e2;--error-red:#d5430f;--error-bg:#f9ded6;--success-green:#00a91c;--success-bg:#ecf7ed;--sans-font:"Public Sans", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Helvetica, Arial, sans-serif}*{box-sizing:border-box}body{font-family:var(--sans-font);background-color:var(--bg-gray);color:var(--text-dark);-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;margin:0;font-size:16px;line-height:1.5}a{color:var(--accent-blue);text-decoration:underline}a:hover{color:var(--accent-blue-hover);text-decoration:none}.usa-banner{background-color:#f0f0f0;border-bottom:1px solid #d6d7d9;padding:6px 16px;font-size:12px}.usa-banner-inner{align-items:center;gap:8px;max-width:1200px;margin:0 auto;display:flex}.usa-banner-flag{width:16px;height:11px}.irs-header{background-color:var(--primary-navy);color:var(--white);border-bottom:4px solid #e06c00;padding:12px 24px}.irs-header-container{flex-wrap:wrap;justify-content:space-between;align-items:center;gap:16px;max-width:1200px;margin:0 auto;display:flex}.irs-logo-group{align-items:center;gap:16px;display:flex}.irs-logo-img{filter:brightness(0)invert();width:auto;height:52px}.irs-title-group h1{letter-spacing:-.5px;margin:0;font-size:20px;font-weight:700}.irs-title-group p{color:#a9bed6;text-transform:uppercase;letter-spacing:.5px;margin:0;font-size:12px;font-weight:600}.irs-lang-select{gap:12px;font-size:14px;display:flex}.irs-lang-select span{cursor:pointer;text-decoration:underline}.irs-lang-select span.active{cursor:default;font-weight:700;text-decoration:none}.main-wrapper{max-width:1200px;min-height:calc(100vh - 200px);margin:0 auto;padding:24px 16px 80px}.page-title{color:var(--primary-navy);border-bottom:2px solid var(--border-light);margin-top:0;margin-bottom:24px;padding-bottom:12px;font-size:32px;font-weight:700}.usa-alert{background-color:var(--white);border-left:8px solid var(--accent-blue);border-radius:2px;gap:16px;margin-bottom:24px;padding:16px;display:flex;box-shadow:0 1px 3px #0000001a}.usa-alert-error{border-left-color:var(--error-red);background-color:var(--error-bg)}.usa-alert-success{border-left-color:var(--success-green);background-color:var(--success-bg)}.usa-alert-body{font-size:14px}.usa-alert-heading{color:#111;margin-top:0;margin-bottom:4px;font-size:16px;font-weight:700}.irs-card{background-color:var(--white);border:1px solid var(--border-light);border-top:4px solid var(--primary-navy);margin-bottom:24px;padding:24px;box-shadow:0 2px 4px #0000000d}.irs-card-title{color:var(--primary-navy);border-bottom:1px solid var(--border-light);margin-top:0;margin-bottom:20px;padding-bottom:8px;font-size:20px;font-weight:700}.form-grid{grid-template-columns:repeat(12,1fr);gap:16px 20px;display:grid}.col-12{grid-column:span 12}.col-8{grid-column:span 8}.col-6{grid-column:span 6}.col-4{grid-column:span 4}.col-3{grid-column:span 3}@media (width<=768px){.col-8,.col-6,.col-4,.col-3{grid-column:span 12}}.form-group{flex-direction:column;display:flex}.form-label{margin-bottom:6px;font-size:15px;font-weight:700}.form-label-required:after{content:" *";color:var(--error-red)}.form-hint{color:var(--text-muted);margin-top:-2px;margin-bottom:6px;font-size:13px}.form-input{border:1px solid #565c65;border-radius:4px;width:100%;padding:10px;font-family:inherit;font-size:16px}.form-input:focus{border-color:#0000;outline:4px solid #2491ff}.form-input-error{border:2px solid var(--error-red);background-color:var(--error-bg)}.form-error-msg{color:var(--error-red);margin-top:4px;font-size:13px;font-weight:700}.irs-btn{cursor:pointer;border:none;border-radius:4px;justify-content:center;align-items:center;gap:8px;padding:12px 24px;font-family:inherit;font-size:16px;font-weight:700;text-decoration:none;transition:background-color .15s ease-in-out;display:inline-flex}.irs-btn-primary{background-color:var(--accent-blue);color:var(--white)}.irs-btn-primary:hover{background-color:var(--accent-blue-hover)}.irs-btn-secondary{color:var(--text-dark);border:1px solid var(--border-gray);background-color:#f0f0f0}.irs-btn-secondary:hover{background-color:#e2e2e2}.irs-btn-danger{background-color:var(--error-red);color:var(--white)}.irs-btn-danger:hover{background-color:#b5330a}.irs-btn:focus{outline:4px solid #2491ff}.btn-row{gap:16px;margin-top:24px;display:flex}.irs-steps{border-bottom:2px solid var(--border-light);margin-bottom:24px;padding:0;list-style:none;display:flex}.irs-step{text-align:center;color:var(--text-muted);border-bottom:4px solid #0000;flex:1;padding:12px 8px;font-size:14px;font-weight:600}.irs-step-active{color:var(--primary-navy);border-bottom-color:var(--primary-navy)}.irs-step-completed{color:var(--success-green);border-bottom-color:var(--success-green)}.refund-tracker{margin-top:32px}.tracker-timeline{justify-content:space-between;align-items:center;margin-bottom:40px;padding:0 40px;display:flex;position:relative}.tracker-timeline:before{content:"";background-color:var(--border-light);z-index:1;height:8px;position:absolute;top:20px;left:80px;right:80px}.tracker-progress-bar{background-color:var(--success-green);z-index:2;width:0;height:8px;transition:width .8s;position:absolute;top:20px;left:80px}.tracker-progress-bar.full-width{width:calc(100% - 160px)}.tracker-step{z-index:3;flex-direction:column;align-items:center;width:120px;display:flex;position:relative}.tracker-node{background-color:var(--white);border:4px solid var(--border-gray);width:48px;height:48px;color:var(--text-muted);border-radius:50%;justify-content:center;align-items:center;font-weight:700;transition:all .3s;display:flex;box-shadow:0 2px 4px #0000001a}.tracker-step-active .tracker-node{border-color:var(--accent-blue);color:var(--accent-blue);background-color:var(--white)}.tracker-step-completed .tracker-node{border-color:var(--success-green);color:var(--white);background-color:var(--success-green)}.tracker-label{text-align:center;margin-top:8px;font-size:14px;font-weight:700}@media (width<=600px){.tracker-timeline{flex-direction:column;align-items:flex-start;gap:24px;padding:0}.tracker-timeline:before{width:8px;height:auto;top:0;bottom:0;left:24px}.tracker-progress-bar{width:8px;height:0%;transition:height .8s;top:0;left:24px}.tracker-progress-bar.full-width{width:8px!important;height:100%!important}.tracker-step{flex-direction:row;align-items:center;gap:16px;width:100%}.tracker-label{text-align:left;margin-top:0}}.loading-container{text-align:center;flex-direction:column;justify-content:center;align-items:center;padding:60px 20px;display:flex}.gov-spinner{border:6px solid #e1f3fd;border-top:6px solid var(--accent-blue);border-radius:50%;width:64px;height:64px;margin-bottom:24px;animation:1s linear infinite spin}@keyframes spin{0%{transform:rotate(0)}to{transform:rotate(360deg)}}.loading-text{color:var(--primary-navy);margin-bottom:8px;font-size:18px;font-weight:700}.loading-sub{color:var(--text-muted);font-size:14px}.irs-footer{color:var(--white);background-color:#212121;padding:40px 24px;font-size:14px}.irs-footer-container{flex-wrap:wrap;justify-content:space-between;gap:24px;max-width:1200px;margin:0 auto;display:flex}.irs-footer-links{flex-wrap:wrap;gap:16px;margin-bottom:12px;display:flex}.irs-footer-links a{color:#adadad;text-decoration:none}.irs-footer-links a:hover{text-decoration:underline}.irs-footer-logo-group{align-items:center;gap:12px;display:flex}.irs-footer-logo-img{filter:brightness(0)invert(.7);height:36px}.admin-header{flex-wrap:wrap;justify-content:space-between;align-items:center;gap:16px;margin-bottom:24px;display:flex}.admin-header h2{color:var(--primary-navy);margin:0}.admin-search-bar{gap:12px;width:100%;max-width:400px;display:flex}.admin-table-container{background:var(--white);border:1px solid var(--border-light);border-radius:4px;overflow-x:auto;box-shadow:0 1px 3px #0000000d}.admin-table{border-collapse:collapse;text-align:left;width:100%;font-size:14px}.admin-table th,.admin-table td{border-bottom:1px solid var(--border-light);padding:12px 16px}.admin-table th{background-color:var(--bg-gray);color:var(--primary-navy);font-weight:700}.admin-table tr:hover td{background-color:#fafbfc}.admin-actions{gap:8px;display:flex}.btn-action{cursor:pointer;border:none;border-radius:3px;padding:6px 12px;font-family:inherit;font-size:12px;font-weight:600}.btn-action-primary{background-color:var(--accent-blue);color:var(--white)}.btn-action-danger{background-color:var(--error-red);color:var(--white)}.btn-action:hover{opacity:.9}.field-secure{background-color:#f0f0f0;border-radius:3px;padding:2px 4px;font-family:monospace}.billing-details-box{background-color:var(--bg-gray);border-left:3px solid var(--accent-blue);margin-top:8px;padding:8px 12px;font-size:13px}.billing-details-box p{margin:2px 0}.input-with-action{align-items:center;display:flex;position:relative}.input-with-action input{padding-right:70px}.input-action-btn{color:var(--accent-blue);cursor:pointer;background:0 0;border:none;padding:4px;font-size:12px;font-weight:700;position:absolute;right:8px}.input-action-btn:hover{text-decoration:underline}