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:root{--bg-color:#fff;--panel-bg:#f8fafc;--text-main:#0f172a;--text-muted:#64748b;--accent:#2563eb;--accent-hover:#1d4ed8;--success:#059669;--success-bg:#10b9811a;--danger:#dc2626;--danger-bg:#ef44441a;--border:#e2e8f0;--glow:#2563eb33;--progress-bg:#e2e8f0;--progress-fill:#475569}*{box-sizing:border-box;margin:0;padding:0}body{background-color:var(--bg-color);color:var(--text-main);-webkit-font-smoothing:antialiased;flex-direction:column;min-height:100vh;font-family:Inter,-apple-system,BlinkMacSystemFont,Segoe UI,Roboto,Helvetica,Arial,sans-serif;line-height:1.6;display:flex}@keyframes fadeInScale{0%{opacity:0;transform:scale(.95)translateY(10px)}to{opacity:1;transform:scale(1)translateY(0)}}@keyframes pulseGlow{0%{box-shadow:0 0 0 0 var(--glow)}70%{box-shadow:0 0 0 10px #2563eb00}to{box-shadow:0 0 #2563eb00}}.animate-fade-in{animation:.4s cubic-bezier(.16,1,.3,1) forwards fadeInScale}.container{flex-direction:column;flex:1;justify-content:center;width:100%;max-width:700px;margin:0 auto;padding:1rem 2rem 2rem;display:flex}.header-brand{text-align:center;flex-direction:column;gap:.15rem;margin-bottom:1.25rem;display:flex}.header-brand h1{letter-spacing:-.01em;color:#0f172a;font-size:1.85rem;font-weight:600}.glass-panel{background:var(--panel-bg);border:1px solid var(--border);border-radius:12px;flex-direction:column;justify-content:center;width:100%;min-height:450px;padding:2.5rem;display:flex;position:relative;overflow:hidden;box-shadow:0 4px 12px #0000000a}.glass-panel:before{display:none}.step-indicator{color:#64748b;letter-spacing:.02em;text-transform:uppercase;margin-bottom:.25rem;font-size:.8rem;font-weight:600}.question-title{color:var(--text-main);letter-spacing:-.01em;margin-bottom:1.5rem;font-size:1.4rem;font-weight:600}.options-grid{gap:1rem;margin-top:2rem;display:grid}.btn{color:var(--text-main);border:1px solid var(--border);cursor:pointer;text-align:left;box-shadow:none;background:#fff;border-radius:12px;justify-content:space-between;align-items:center;padding:1rem 1.5rem;font-size:1.05rem;font-weight:500;display:flex}.btn:hover{background:#f1f5f9;border-color:#cbd5e1}.btn-soft-primary{color:var(--accent-hover);background:#2563eb08;border-color:#2563eb33;font-weight:600}.btn-soft-primary:hover{background:#2563eb0f;border-color:#2563eb66}.btn-primary{background:var(--accent);border-color:var(--accent);color:#fff;justify-content:center;font-weight:600}.btn-primary:hover{background:var(--accent-hover);border-color:var(--accent-hover)}.result-box{text-align:left;padding:1rem 0}.result-icon{border-radius:50%;justify-content:center;align-items:center;width:64px;height:64px;margin:0 0 1.5rem;font-size:2rem;display:flex}.result-icon.success{background:var(--success-bg);color:var(--success);border:1px solid #10b98133}.result-icon.danger{background:var(--danger-bg);color:var(--danger);border:1px solid #ef444433;animation:2s infinite pulseGlow}.result-title{margin-bottom:1rem;font-size:1.75rem}.result-desc{color:var(--text-muted);margin-bottom:2rem}.input-group{text-align:left;margin-bottom:1.5rem}.input-group label{color:var(--text-main);margin-bottom:.5rem;font-size:.875rem;font-weight:500;display:block}.input-field{border:1px solid var(--border);width:100%;color:var(--text-main);background:#fff;border-radius:8px;padding:.75rem 1rem;font-size:1rem;transition:border-color .2s;box-shadow:inset 0 1px 2px #0000000d}.input-field:focus{border-color:var(--accent);outline:none;box-shadow:0 0 0 3px #2563eb1a}.link-secondary{color:var(--text-muted);cursor:pointer;background:0 0;border:none;padding:0;font-size:.95rem;text-decoration:none;transition:color .2s,-webkit-text-decoration .2s,text-decoration .2s}.link-secondary:hover{color:var(--text-main);text-decoration:underline}@media (max-width:600px){.container{padding:1rem}.glass-panel{min-height:auto;padding:1.5rem}.question-title{font-size:1.25rem}}.top-nav{border-bottom:1px solid var(--border);color:var(--text-main);z-index:100;background:#fff;justify-content:space-between;align-items:center;padding:1rem 2rem;font-size:.95rem;font-weight:500;display:flex;position:sticky;top:0}.nav-left{flex:1;align-items:center;gap:.5rem;display:flex}.nav-left a{color:var(--text-main);align-items:center;gap:.5rem;text-decoration:none;display:flex}.brand-name{letter-spacing:-.01em;font-weight:500}.nav-center{pointer-events:none;justify-content:center;display:flex;position:absolute;left:50%;transform:translate(-50%)}.tool-name{color:var(--text-main);letter-spacing:-.01em;pointer-events:auto;font-size:1rem;font-weight:500}.nav-right{flex:1;justify-content:flex-end;align-items:center;gap:1.25rem;display:flex}.nav-right a{color:var(--text-main);text-decoration:none}.nav-right a:hover{text-decoration:underline}.nav-right a.signup-link{color:#0f172a;font-weight:600}@media (max-width:850px){.top-nav{gap:.5rem;height:auto;min-height:56px;padding:.75rem 1rem}.nav-right{gap:.75rem}.nav-right a{font-size:.85rem}}@media (max-width:768px){.nav-center,.hide-on-mobile{display:none!important}}@media (max-width:600px){.top-nav{padding:.75rem 1rem}}@media (max-width:400px){.brand-filer{display:none!important}}.progress-bar-container{background-color:var(--progress-bg);border-radius:2px;width:100%;height:4px;margin-bottom:1rem;overflow:hidden}.progress-bar-fill{background-color:#020617;height:100%;transition:width .3s}.site-footer{background:#fff;border-top:1px solid #cbd5e1;margin-top:auto;padding:1.5rem 2rem}.footer-content{max-width:800px;color:var(--text-muted);text-align:center;flex-direction:column;justify-content:center;align-items:center;gap:.75rem;margin:0 auto;font-size:.85rem;display:flex}.footer-links{justify-content:center;align-items:center;gap:.5rem;display:flex}.footer-links a{color:var(--text-muted);text-decoration:none}.footer-links a:hover{color:var(--text-main)}.footer-disclaimer{text-align:center;color:#94a3b8;max-width:700px;margin:0 auto;font-size:.75rem}@media (max-width:600px){.footer-links{flex-wrap:wrap;gap:.5rem;line-height:2}}.modal-overlay{-webkit-backdrop-filter:blur(4px);backdrop-filter:blur(4px);z-index:1000;background:#0f172a66;justify-content:center;align-items:center;padding:1rem;display:flex;position:fixed;inset:0}.modal-content{background:#fff;border-radius:16px;width:100%;max-width:650px;max-height:90vh;padding:2.5rem;position:relative;overflow-y:auto;box-shadow:0 20px 25px -5px #0000001a,0 10px 10px -5px #0000000a}@media (max-width:600px){.modal-content{border-radius:12px;padding:1.5rem}}.modal-content h2{color:var(--text-main);margin-bottom:1.5rem;font-size:1.5rem}.modal-content p,.modal-content ul{color:var(--text-muted);margin-bottom:1rem;font-size:.95rem}.modal-content ul{padding-left:1.5rem}.modal-close{color:var(--text-muted);cursor:pointer;background:0 0;border:none;font-size:1.5rem;line-height:1;position:absolute;top:1.5rem;right:1.5rem}.modal-close:hover{color:var(--text-main)}.dashboard-container{flex-direction:column;flex:1;width:100%;max-width:1200px;margin:0 auto;padding:3rem 2rem;display:flex}.dashboard-header{flex-wrap:wrap;justify-content:space-between;align-items:center;gap:1rem;margin-bottom:2rem;display:flex}@media (max-width:600px){.dashboard-header{flex-direction:column;align-items:flex-start}}.dashboard-title{color:var(--text-main);letter-spacing:-.01em;font-size:1.5rem;font-weight:600}.btn-solid-neutral{background-color:var(--text-main);color:#fff;cursor:pointer;border:none;border-radius:8px;padding:.6rem 1.25rem;font-size:.95rem;font-weight:500;text-decoration:none;transition:background-color .2s}.btn-solid-neutral:hover{background-color:#334155}.dashboard-table-container{width:100%;overflow-x:auto}.dashboard-table{border-collapse:collapse;text-align:left;width:100%;min-width:700px;font-size:.95rem}.dashboard-table th{border-bottom:2px solid var(--border);color:#334155;text-transform:uppercase;letter-spacing:.05em;padding:.75rem 1rem;font-size:.85rem;font-weight:600}.dashboard-row{border-bottom:1px solid var(--border);cursor:pointer;transition:background-color .2s}.dashboard-row:hover{background-color:#f7f8fa}.dashboard-cell:first-child{border-left:2px solid #0000;transition:border-color .2s}.dashboard-cell{vertical-align:middle;color:var(--text-main);padding:.85rem 1rem}.cell-address{color:#0f172a;font-weight:700}.cell-holder{color:#334155;max-width:250px;line-height:1.4}.cell-status{text-align:right;white-space:nowrap}.status-text-exempt,.status-text-filed{color:#15803d;font-size:.85rem;font-weight:500}.status-text-awaiting{color:#64748b;font-size:.85rem;font-weight:500}.dashboard-empty{border:1px dashed var(--border);color:var(--text-muted);background-color:#fafafa;border-radius:12px;flex-direction:column;justify-content:center;align-items:center;padding:4rem 2rem;display:flex}@media (max-width:850px){.dashboard-table-container{background:0 0;border:none;overflow-x:visible}.dashboard-table{min-width:100%;display:block}.dashboard-table thead{display:none}.dashboard-table tbody{flex-direction:column;gap:1rem;display:flex}.dashboard-row{border:1px solid var(--border);background:#fff;border-radius:8px;flex-direction:column;padding:1rem;display:flex;box-shadow:0 1px 2px #0000000d}.dashboard-cell{padding:0;display:block;text-align:left!important;border:none!important}.dashboard-cell:not(:last-child){margin-bottom:.5rem}.cell-holder{max-width:none}.cell-status{text-align:left;margin-top:.25rem}}.seo-layout-main{width:100%;max-width:720px;margin:0 auto;padding:3rem 1.5rem 6rem}.seo-h1{color:#0f172a;letter-spacing:-.01em;max-width:680px;margin-bottom:2rem;font-size:1.875rem;font-weight:600;line-height:1.2}@media (max-width:600px){.seo-h1{font-size:1.5rem}}.seo-section{margin-top:3rem;margin-bottom:1rem}.seo-h2{color:#0f172a;letter-spacing:-.01em;margin-bottom:1.25rem;font-size:1.25rem;font-weight:500;line-height:1.3}.seo-p{color:#1e293b;margin-bottom:1rem;font-size:1.0625rem;line-height:1.75}.seo-link{color:#0f172a;text-underline-offset:4px;-webkit-text-decoration:underline #94a3b8;text-decoration:underline #94a3b8;transition:text-decoration-color .2s}.seo-link:hover{text-decoration-color:#334155}.seo-cta-wrapper{border-top:1px solid #e2e8f0;justify-content:center;margin-top:4rem;padding-top:2rem;display:flex}.seo-resources-list{flex-direction:column;gap:1rem;margin-top:2rem;display:flex}.seo-official-list{margin-top:1rem;margin-bottom:1.5rem;padding-left:1.25rem;list-style-type:disc}.seo-official-list li{color:#0f172a;margin-bottom:1rem;line-height:1.5}.seo-official-title{color:#0f172a;margin-bottom:.35rem;font-weight:600;display:block}.seo-official-link{color:#0f172a;text-underline-offset:4px;overflow-wrap:break-word;word-break:break-all;align-items:center;gap:.25rem;font-size:.95rem;-webkit-text-decoration:underline dotted;text-decoration:underline dotted;transition:opacity .2s;display:inline-flex}.seo-official-link:hover{opacity:.7}