/* Kitlegalia · the compliance binder on the shelf.
   Ink navy on white paper, manila for folders and tabs, red pencil for gaps, green for what is in place.
   Display: Source Serif 4. Text: Public Sans. Both SIL OFL, self-hosted. */
@font-face{font-family:"Source Serif";src:url("/fonts/source-serif.woff") format("woff");font-weight:200 900;font-display:swap}
@font-face{font-family:"Public Sans";src:url("/fonts/public-sans.woff") format("woff");font-weight:100 900;font-display:swap}

:root{
  --ink:#111F43; --ink-2:#2B3A5C; --muted:#56627A; --paper:#FFFFFF; --rule:#DDE3EC; --tint:#F3F5F9;
  --manila:#EEAD3D; --manila-2:#F5C978; --manila-ink:#4A3208;
  --pencil:#C23B22; --ok:#2E6B4E;
  --brand:var(--ink); --line:var(--rule); --text:var(--ink); --soft:var(--tint);
  --display:"Source Serif",Georgia,"Times New Roman",serif;
  --body:"Public Sans",system-ui,-apple-system,"Segoe UI",sans-serif;
  --radius:10px;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{animation:none!important;transition:none!important}}
body{margin:0;background:var(--paper);color:var(--ink);font:17px/1.62 var(--body);-webkit-font-smoothing:antialiased}
a{color:var(--ink);text-decoration-color:var(--manila);text-decoration-thickness:2px;text-underline-offset:3px}
a:hover{text-decoration-color:var(--ink)}
:focus-visible{outline:3px solid var(--manila);outline-offset:2px;border-radius:4px}
img{max-width:100%;height:auto;display:block}
.wrap{max-width:1140px;margin:0 auto;padding:0 24px}

/* header */
.top{position:sticky;top:0;z-index:10;background:rgba(255,255,255,.96);backdrop-filter:blur(8px);border-bottom:1px solid var(--rule)}
.top .wrap{display:flex;align-items:center;justify-content:space-between;gap:20px;height:68px}
.logo{display:flex;align-items:center;gap:10px;text-decoration:none;color:var(--ink);font:700 24px/1 var(--display);letter-spacing:-.01em}
.logo img{width:34px;height:auto;flex:none}
.top nav{display:flex;gap:26px;font-size:15px}
.top nav a{color:var(--muted);text-decoration:none;padding:6px 0;border-bottom:2px solid transparent}
.top nav a:hover{color:var(--ink)}
.top nav a.on{color:var(--ink);border-bottom-color:var(--manila)}

/* buttons */
.btn{display:inline-flex;align-items:center;justify-content:center;padding:13px 22px;border-radius:8px;font:700 16px/1.2 var(--body);text-decoration:none;border:2px solid transparent;cursor:pointer}
.btn-primary{background:var(--ink);color:#fff}
.btn-primary:hover{background:var(--ink-2)}
.btn-ghost{border-color:var(--ink);color:var(--ink);background:#fff}
.btn-ghost:hover{background:var(--tint)}
.btn-sm{padding:9px 15px;font-size:14px}
.btn-block{width:100%}

/* type */
h1{font:650 clamp(38px,5.4vw,64px)/1.05 var(--display);letter-spacing:-.02em;margin:0 0 20px;color:var(--ink)}
h2{font:650 clamp(28px,3.4vw,40px)/1.12 var(--display);letter-spacing:-.012em;margin:0 0 10px;color:var(--ink)}
h3{font:650 19px/1.25 var(--display);letter-spacing:-.01em;margin:0 0 6px}
.kicker{font-size:15px;font-weight:600;color:var(--muted);margin:0 0 14px}
.lede{font-size:19px;line-height:1.6;color:var(--muted);margin:0 0 26px;max-width:36em}
.sub{color:var(--muted);margin:0 0 28px;max-width:44em}
.fine{font-size:13.5px;color:var(--muted)}
.cta-row{display:flex;gap:12px;flex-wrap:wrap}
.ticks{list-style:none;padding:0;margin:24px 0 0;display:grid;gap:7px;font-size:15.5px;color:var(--muted)}
.ticks li{display:flex;gap:10px}
.ticks li::before{content:"✓";color:var(--ok);font-weight:800}

/* sections */
section{padding:76px 0}
.hero{padding:64px 0 72px;background:
  repeating-linear-gradient(180deg,transparent 0 35px,rgba(20,33,61,.045) 35px 36px),var(--paper)}
.hero-grid{display:grid;grid-template-columns:1.05fr 1fr;gap:56px;align-items:center}
.band{background:var(--tint)}

/* the folder (home hero) */
.folder{width:100%;max-width:560px;justify-self:end}
.folder svg{width:100%;height:auto;overflow:visible}
.folder .tablabel{font:700 15px var(--display);fill:var(--manila-ink)}
.folder .doc-title{font:700 17px var(--display);fill:var(--ink)}
.folder .doc-text{font:500 11.5px var(--body);fill:var(--muted)}
.folder .doc-row{font:600 11.5px var(--body);fill:var(--ink)}
.folder .st-ok{font:700 11px var(--body);fill:var(--ok)}
.folder .st-gap{font:700 11px var(--body);fill:var(--pencil)}
.folder .sheet{transform-origin:50% 100%;animation:slide .9s cubic-bezier(.2,.7,.2,1) .15s both}
@keyframes slide{from{transform:translateY(46px) rotate(0deg)}to{transform:translateY(0) rotate(-2.2deg)}}

/* product screenshots */
.shot img{border-radius:10px;border:1px solid var(--rule);box-shadow:0 1px 0 var(--rule),0 24px 48px -24px rgba(20,33,61,.35)}

/* home: products as folders with tabs */
.shelf{display:grid;grid-template-columns:1fr 1fr;gap:28px;margin-top:8px}
.file{position:relative;margin-top:30px;background:#fff;border:1.5px solid var(--ink);border-radius:0 12px 12px 12px;padding:30px 30px 28px;display:grid;gap:12px;align-content:start}
.file .tab{position:absolute;top:-31px;left:-1.5px;height:31px;padding:0 18px;display:flex;align-items:center;background:var(--manila);border:1.5px solid var(--ink);border-bottom:0;border-radius:10px 10px 0 0;font:700 15px var(--display);color:var(--manila-ink)}
.file .who{color:var(--muted);font-size:15px;margin:0}
.file h3{font-size:28px;letter-spacing:-.025em;margin:0}
.file p{margin:0;color:var(--muted)}
.file .pp{font:700 34px/1 var(--display);letter-spacing:-.02em;color:var(--ink);margin-top:6px}
.file .pp small{font:500 15px var(--body);color:var(--muted);letter-spacing:0}
.file .btn{justify-self:start;margin-top:8px}
.strip{margin-top:28px;display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:16px;border:1.5px dashed var(--ink);border-radius:12px;padding:20px 26px;background:var(--tint)}
.strip p{margin:0;max-width:46em}
.strip b{font-family:var(--display);font-size:19px}

/* ledger list (principles) */
.ledger{margin:26px 0 0;padding:0;list-style:none;border-top:1.5px solid var(--ink)}
.ledger li{display:grid;grid-template-columns:260px 1fr;gap:28px;padding:20px 0;border-bottom:1px solid var(--rule)}
.ledger b{font:700 20px/1.3 var(--display);letter-spacing:-.01em}
.ledger span{color:var(--muted)}

/* consultants callout */
.callout{display:grid;grid-template-columns:1.4fr auto;gap:28px;align-items:center;background:var(--ink);color:#fff;border-radius:14px;padding:38px 40px;position:relative;overflow:hidden}
.callout h2{color:#fff;font-size:clamp(26px,3vw,34px)}
.callout p{color:#C9D2E3;margin:0;max-width:40em}
.callout .btn-primary{background:var(--manila);color:var(--ink);position:relative;z-index:1}
.callout .btn-primary:hover{background:var(--manila-2)}

/* product pages */
.alert{background:#FFF8EA;border:1.5px solid var(--manila);border-left-width:6px;border-radius:8px;padding:18px 22px;margin-bottom:40px;font-size:16.5px}
.cols-3{display:grid;grid-template-columns:repeat(3,1fr);gap:32px}
.cols-3 p{color:var(--muted);margin:0;font-size:16px}
.docs{display:grid;grid-template-columns:repeat(4,1fr);gap:16px}
.docs article{position:relative;border:1px solid var(--rule);border-top:4px solid var(--ink);border-radius:4px 4px 8px 8px;padding:18px 18px 20px;display:grid;gap:6px;align-content:start;background:#fff}
.docs article b{font:650 17px/1.25 var(--display)}
.docs article span{color:var(--muted);font-size:14.5px;line-height:1.5}
.docs .accent{border-top-color:var(--pencil);background:#FFFBF5}
.doc-shot{margin:40px auto 0;max-width:640px}
.doc-shot img{border:1px solid var(--rule);border-radius:6px;box-shadow:0 24px 48px -26px rgba(20,33,61,.4);transform:rotate(-.8deg)}
.doc-shot figcaption{text-align:center;color:var(--muted);font-size:14px;margin-top:14px}
.steps{list-style:none;counter-reset:s;padding:0;margin:28px 0 0;display:grid;grid-template-columns:repeat(3,1fr);gap:20px}
.steps li{counter-increment:s;background:#fff;border:1px solid var(--rule);border-radius:var(--radius);padding:24px;display:grid;gap:6px}
.steps li::before{content:counter(s);width:34px;height:34px;border-radius:50%;background:var(--manila);color:var(--manila-ink);display:grid;place-items:center;font:700 16px var(--display)}
.steps b{font-family:var(--display);font-size:18px}
.steps span{color:var(--muted);font-size:15.5px}
.price-wrap{display:grid;grid-template-columns:minmax(0,430px) minmax(0,1fr);gap:48px;align-items:center}
.price-card{position:relative;margin-top:30px;border:1.5px solid var(--ink);border-radius:0 14px 14px 14px;padding:30px;background:#fff}
.price-card::before{content:"Order";position:absolute;top:-31px;left:-1.5px;height:31px;padding:0 18px;display:flex;align-items:center;background:var(--manila);border:1.5px solid var(--ink);border-bottom:0;border-radius:10px 10px 0 0;font:700 15px var(--display);color:var(--manila-ink)}
.price{font:700 54px/1 var(--display);letter-spacing:-.03em;margin:4px 0 0;color:var(--ink)}
.price small{font:500 16px var(--body);color:var(--muted);letter-spacing:0}
.price-card .btn{margin-top:24px}
.privacy-box p{color:var(--muted)}
.faq{max-width:820px}
details{border-bottom:1px solid var(--rule);padding:18px 0}
details:first-of-type{border-top:1.5px solid var(--ink)}
summary{cursor:pointer;font:650 18px/1.35 var(--display);list-style-position:outside}
details p{color:var(--muted);margin:10px 0 0}

/* reseller tiers reuse .file */
.tiers{display:grid;grid-template-columns:repeat(2,1fr);gap:28px;margin-top:10px}
.note-fine{font-size:14.5px;color:var(--muted)}

/* footer & legal */
.foot{border-top:1.5px solid var(--ink);padding:30px 0 40px;font-size:14px;color:var(--muted)}
.foot .wrap{display:flex;flex-wrap:wrap;justify-content:space-between;gap:12px}
.foot nav{display:flex;gap:18px}
.foot a{color:var(--muted)}
.legal{max-width:780px;padding:52px 24px 76px}
.legal h1{font-size:42px}
.legal h2{font-size:22px;margin-top:30px}
.legal p,.legal li{color:#33405A}

@media (max-width:960px){
  .hero-grid,.price-wrap,.shelf,.tiers{grid-template-columns:1fr}
  .folder{justify-self:center}
  .cols-3,.steps{grid-template-columns:1fr}
  .docs{grid-template-columns:1fr 1fr}
  .ledger li{grid-template-columns:1fr;gap:4px}
  .callout{grid-template-columns:1fr;padding:30px 26px}
  .top nav{display:none}
}
@media (max-width:560px){
  .wrap{padding:0 16px}
  .docs{grid-template-columns:1fr}
  .hero{padding:40px 0 52px}
  section{padding:56px 0}
  .file{padding:24px 20px}
  .top .btn-sm{padding:8px 11px;font-size:13px}
  .logo{font-size:20px}
}

/* 1099 calculator page */
:root{--font:var(--body)}
.app{display:grid;gap:28px;padding-top:28px;padding-bottom:72px}
.app section{padding:0}
.app .card{padding:26px 28px}
.app .card.calc{border-top:5px solid var(--manila)}
.app .add-head h1{margin-bottom:12px}
.card{position:relative;background:#fff;border:1.5px solid var(--ink);border-radius:12px;padding:26px}
.card h2{font-family:var(--display)}
.two{align-items:start}
.two > .card:last-child{background:var(--tint)}
.muted{color:var(--muted);margin:0}
.checks{list-style:none;padding:0;margin:0;display:grid;gap:6px;color:var(--muted);font-size:15.5px}
.checks li::before{content:"✓";color:var(--ok);font-weight:800;margin-right:10px}
.count b{font-family:var(--display)}
.faq-list details{border-top:0}
.app .card .btn{justify-self:start}

/* photo band */
.photo-band{padding:0;background:var(--ink);color:#fff}
.photo-band .split{display:grid;grid-template-columns:1fr 1.1fr;align-items:stretch;min-height:520px}
.photo-band figure{margin:0;position:relative;overflow:hidden}
.photo-band figure img{width:100%;height:100%;object-fit:cover}
.photo-band .copy{padding:72px 56px;display:flex;flex-direction:column;justify-content:center;gap:16px;max-width:600px}
.photo-band h2{color:#fff}
.photo-band p{color:#C9D2E3;margin:0}
.photo-band ul{list-style:none;padding:0;margin:8px 0 0;display:grid;gap:10px}
.photo-band li{display:flex;gap:12px;color:#E6EBF4}
.photo-band li::before{content:"";flex:none;width:10px;height:10px;margin-top:9px;background:var(--manila);border-radius:2px}
@media (max-width:960px){.photo-band .split{grid-template-columns:1fr}.photo-band figure{height:320px}.photo-band .copy{padding:48px 24px}}
.folder .ftab{cursor:pointer}
.folder .ftab path{transition:fill .15s}
.folder .ftab:hover path,.folder .ftab:focus-visible path{fill:#fff}
.folder .ftab:focus-visible{outline:none}
.folder .ftab:focus-visible path{stroke-width:3}

/* order forms */
.order{display:grid;gap:12px;margin-top:20px}
.order label{display:grid;gap:5px;font-size:14px;font-weight:600;color:var(--ink)}
.order .opt{font-weight:400;color:var(--muted)}
.order input,.order select,.order textarea{font:16px/1.4 var(--body);padding:11px 12px;border:1.5px solid #C9D0DC;border-radius:8px;background:#fff;color:var(--ink);width:100%}
.order input:focus,.order select:focus,.order textarea:focus{outline:none;border-color:var(--ink);box-shadow:0 0 0 3px var(--manila-2)}
.order .hp{position:absolute;left:-9999px;width:1px;height:1px;overflow:hidden}
.order .btn{margin-top:6px}
.request-wrap{display:grid;grid-template-columns:1fr 1fr;gap:48px;align-items:start}
.request-wrap .order{margin-top:0;border:1.5px solid var(--ink);border-radius:12px;padding:26px;background:#fff}
@media (max-width:960px){.request-wrap{grid-template-columns:1fr}}

.tiers-table{width:100%;border-collapse:collapse;font-size:15px;margin:4px 0}
.tiers-table th,.tiers-table td{padding:9px 0;border-bottom:1px solid var(--rule);text-align:left}
.tiers-table th{font:650 16px var(--display);width:30%}
.tiers-table td:last-child{text-align:right;font-family:var(--display);font-size:18px}
.tiers-table td:nth-child(3){text-align:right;font-family:var(--display);font-size:18px}
.tiers-table td:last-child:has(.btn){padding-left:14px;width:1%;white-space:nowrap}
.file .btn+.btn{display:table;margin-top:10px}

/* PTIN deadline banner (home) */
.ptin-bar{background:var(--ink);color:#fff;font-size:15px}
.ptin-bar .wrap{display:flex;align-items:center;gap:20px;padding-top:12px;padding-bottom:12px;flex-wrap:wrap}
.ptin-msg{margin:0;flex:1 1 300px;line-height:1.4}.ptin-msg b{font-size:17px;display:block;color:var(--manila)}
.ptin-cd{display:flex;gap:6px}.ptin-cd span{display:flex;flex-direction:column;align-items:center;background:#fff;color:var(--pencil);border-radius:6px;padding:5px 8px 4px;min-width:50px;font-size:10px;font-weight:700;text-transform:uppercase;letter-spacing:.06em}
.ptin-cd b{font-size:24px;line-height:1.05;color:var(--ink);font-variant-numeric:tabular-nums}
.ptin-btn{background:var(--manila);border-color:var(--manila);color:var(--ink);font-size:15px;padding:11px 18px}.ptin-btn:hover{filter:brightness(1.2)}
.ptin-bar[hidden]{display:none}
@media (max-width:640px){.ptin-bar .wrap{gap:10px}.ptin-cd{width:100%;justify-content:center}.ptin-btn{width:100%}}

.h1-sub{font-family:var(--display);font-size:clamp(22px,2.6vw,30px);line-height:1.25;color:var(--ink-2,#2B3A5C);margin:-6px 0 18px}
.price-wrap:has(> .price-card:only-child){grid-template-columns:minmax(0,460px);justify-content:center}