:root{--taxq-ink:#132b43;--taxq-muted:#526679;--taxq-blue:#285b95;--taxq-line:#dce4eb;--taxq-soft:#f3f6f8;--taxq-paper:#fff}
body{color:var(--taxq-ink);font-family:system-ui,-apple-system,"Malgun Gothic","Apple SD Gothic Neo",sans-serif;letter-spacing:-.018em}
body :is(a,button,input):focus-visible{outline:3px solid #5e91d4!important;outline-offset:3px}
.site-header,.site-mobile-header-wrap{box-shadow:none!important;border-bottom:1px solid var(--taxq-line)}
.site-title{font-weight:850!important;letter-spacing:-.055em}
.main-navigation .menu>li>a{font-weight:650}
.site-footer{border-top:1px solid var(--taxq-line)}

/* Homepage: one clear search path, then editorial discovery. */
.home .taxq-home{max-width:1120px!important}
.home .taxq-home .taxq-hero{padding:62px 0 55px!important;border-bottom:1px solid var(--taxq-line)}
.home .taxq-home .taxq-eyebrow,.taxq-overline{color:var(--taxq-blue)!important;font-size:12px!important;font-weight:800!important;letter-spacing:.11em!important;text-transform:uppercase}
.home .taxq-home .taxq-hero h1{font-size:clamp(38px,4.5vw,58px)!important;line-height:1.19!important;letter-spacing:-.065em!important;font-weight:850!important;color:var(--taxq-ink)!important}
.home .taxq-home .taxq-hero h1 span{color:var(--taxq-blue)!important}
.home .taxq-home .taxq-lead{font-size:17px!important;line-height:1.75!important;color:var(--taxq-muted)!important;margin:19px 0 25px!important}
.home .taxq-home .taxq-search{border:1.5px solid #5d7ea4!important;border-radius:8px!important;padding:6px!important;box-shadow:0 12px 28px rgba(19,43,67,.075)!important}
.home .taxq-home .taxq-search input{font-size:16px!important;min-height:51px!important}
.home .taxq-home .taxq-search button{background:var(--taxq-ink)!important;color:white!important;border-radius:5px!important;min-width:104px!important;font-weight:750!important}
.home .taxq-home .taxq-keywords{margin-top:15px!important}
.home .taxq-home .taxq-keywords a{border-radius:4px!important;background:var(--taxq-soft)!important;color:var(--taxq-ink)!important}
.home .taxq-home .taxq-section{padding-top:52px!important}
.home .taxq-home .taxq-section-head h2,.home .taxq-home .taxq-recent h2{font-size:29px!important;line-height:1.25!important;letter-spacing:-.045em!important;color:var(--taxq-ink)!important}
.home .taxq-home .taxq-section-head p,.home .taxq-home .taxq-situation-panel-head p{color:var(--taxq-muted)!important}
.home .taxq-home .taxq-situation-tabs{border:1px solid var(--taxq-line)!important;border-radius:6px 6px 0 0!important;overflow:hidden}
.home .taxq-home .taxq-situation-tabs label{min-height:54px!important;background:#fff!important;border-color:var(--taxq-line)!important;font-size:14px!important}
.home .taxq-home .taxq-situation-tabs label:hover{background:var(--taxq-soft)!important}
.home .taxq-home .taxq-situation-picker #taxq-sit-home:checked ~ .taxq-situation-tabs label[for="taxq-sit-home"],.home .taxq-home .taxq-situation-picker #taxq-sit-buy:checked ~ .taxq-situation-tabs label[for="taxq-sit-buy"],.home .taxq-home .taxq-situation-picker #taxq-sit-parents:checked ~ .taxq-situation-tabs label[for="taxq-sit-parents"],.home .taxq-home .taxq-situation-picker #taxq-sit-inheritance:checked ~ .taxq-situation-tabs label[for="taxq-sit-inheritance"],.home .taxq-home .taxq-situation-picker #taxq-sit-retirement:checked ~ .taxq-situation-tabs label[for="taxq-sit-retirement"],.home .taxq-home .taxq-situation-picker #taxq-sit-employee:checked ~ .taxq-situation-tabs label[for="taxq-sit-employee"],.home .taxq-home .taxq-situation-picker #taxq-sit-closure:checked ~ .taxq-situation-tabs label[for="taxq-sit-closure"],.home .taxq-home .taxq-situation-picker #taxq-sit-invoice:checked ~ .taxq-situation-tabs label[for="taxq-sit-invoice"]{background:#e8eff5!important;color:var(--taxq-blue)!important;border-bottom-color:var(--taxq-blue)!important}
.home .taxq-home .taxq-situation-panel{background:#f8fafb!important;border-color:var(--taxq-line)!important}
.home .taxq-home .taxq-situation-group{background:transparent!important}
.home .taxq-home .taxq-situation-group a{color:var(--taxq-ink)!important;text-decoration:none!important}
.home .taxq-home .taxq-situation-group a:hover,.home .taxq-home .taxq-situation-group a:focus-visible{color:var(--taxq-blue)!important;text-decoration:underline!important}
.home .taxq-home .taxq-tax-grid a,.home .taxq-home .taxq-ins-grid a{border-color:var(--taxq-line)!important;border-radius:5px!important;box-shadow:none!important}
.home .taxq-home .taxq-tax-grid a:hover,.home .taxq-home .taxq-ins-grid a:hover{background:var(--taxq-soft)!important;border-color:#a4bbd1!important}
.home .taxq-home .taxq-recent{border-top:1px solid var(--taxq-line)!important;margin-top:54px!important}
.home .taxq-home .taxq-recent .wp-block-post-template>li{border-color:var(--taxq-line)!important}

/* Contextual search on article and category pages. */
.taxq-context-search{display:flex;gap:7px;width:100%;max-width:760px;padding:5px;border:1px solid #9bb2c9;border-radius:7px;background:#fff;box-shadow:0 7px 20px rgba(19,43,67,.045)}
.taxq-context-search input[type=search]{flex:1;min-width:0;min-height:43px;padding:9px 12px;border:0!important;background:transparent!important;box-shadow:none!important;font-size:15px}
.taxq-context-search button{flex:0 0 auto;padding:9px 17px;border:0;border-radius:4px;background:var(--taxq-ink);color:#fff;font-weight:750}
.single-post .taxq-context-search{margin:0 0 30px}
.archive .post-archive-title .taxq-context-search{margin:22px 0 23px;max-width:720px}
.taxq-mobile-search-link{display:none}

/* Q&A: immediate answer, clear evidence, relevant next question. */
.single-post .content-bg.single-entry{border:0!important;box-shadow:none!important}
.single-post .entry-content-wrap{padding-top:25px!important}
.single-post .entry-header{border-bottom:1px solid var(--taxq-line)!important;padding-bottom:24px!important;margin-bottom:26px!important}
.single-post .entry-header .entry-title{color:var(--taxq-ink)!important;font-size:clamp(28px,3.1vw,40px)!important;line-height:1.32!important;letter-spacing:-.052em!important;font-weight:830!important}
.single-post .entry-content{font-size:16px!important;line-height:1.86!important;color:#263e53!important;overflow-wrap:break-word}
.single-post .entry-content>.taxq-answer{margin:0 0 32px!important;padding:23px 24px!important;background:#eef3f8!important;border:0!important;border-left:4px solid var(--taxq-blue)!important;border-radius:3px!important;color:var(--taxq-ink)!important;font-size:18px!important;line-height:1.75!important}
.single-post .entry-content>.taxq-answer:before{content:"답부터";display:block;margin-bottom:10px;color:var(--taxq-blue);font-size:12px;font-weight:850;letter-spacing:.09em}
.single-post .entry-content h2{margin:39px 0 14px!important;padding-top:0!important;border:0!important;color:var(--taxq-ink)!important;font-size:23px!important;line-height:1.4!important;letter-spacing:-.035em!important}
.single-post .entry-content h3{color:var(--taxq-ink)!important;font-size:19px!important;line-height:1.5!important;letter-spacing:-.025em!important}
.single-post .entry-content p{margin-bottom:18px!important}
.single-post .entry-content blockquote{background:#f5f7f8!important;border-left:3px solid #7895b2!important;color:#334a5d!important;border-radius:0!important;padding:15px 19px!important;margin:14px 0 20px!important;font-size:15px!important}
.single-post .entry-content small{display:block;color:var(--taxq-muted);font-size:13px;line-height:1.6}
.single-post .entry-content a{color:var(--taxq-blue);text-underline-offset:3px}
.taxq-article-nav{display:flex;align-items:center;gap:6px;flex-wrap:wrap;margin:-3px 0 25px;padding:0 0 14px;border-bottom:1px solid var(--taxq-line);font-size:13px}
.taxq-article-nav span{margin-right:8px;color:var(--taxq-muted);font-weight:700}
.taxq-article-nav a{display:inline-block;padding:7px 10px;border-radius:4px;text-decoration:none;color:var(--taxq-blue)!important;font-weight:700}
.taxq-article-nav a:hover{background:var(--taxq-soft)}
.single-post .entry-content .taxq-related-heading{border-top:1px solid var(--taxq-line)!important;padding-top:28px!important}
.single-post .entry-content .taxq-related-list{list-style:none;margin:4px 0 0!important;padding:0!important}
.single-post .entry-content .taxq-related-list li,.single-post .entry-content .taxq-related-item{margin:0!important;padding:11px 0!important;border-bottom:1px solid var(--taxq-line)}
.single-post .entry-content .taxq-related-item{margin:0!important}
.single-post .entry-content .taxq-related-list a,.single-post .entry-content .taxq-related-item a{font-weight:700;text-decoration:none}
.single-post .entry-content .taxq-related-list a:hover,.single-post .entry-content .taxq-related-item a:hover{text-decoration:underline}

/* Tables remain semantic tables; two columns fit, wider tables scroll locally. */
.single-post .entry-content table{width:100%!important;max-width:100%;border-collapse:collapse!important;table-layout:fixed;line-height:1.6;font-size:14px;margin:18px 0 26px!important}
.single-post .entry-content table :is(th,td){border:1px solid var(--taxq-line)!important;padding:11px 12px!important;text-align:left!important;vertical-align:top!important;word-break:keep-all;overflow-wrap:break-word;hyphens:none}
.single-post .entry-content table th{background:#edf2f6!important;color:var(--taxq-ink)!important;font-weight:800!important}
.single-post .entry-content table tbody tr:nth-child(even){background:#f8fafb}
.taxq-table-scroll{max-width:100%;overflow-x:auto;overscroll-behavior-inline:contain;-webkit-overflow-scrolling:touch}
.taxq-table-scroll table{margin-top:0!important}
.taxq-table-scroll.taxq-table-wide table{min-width:620px;table-layout:auto}
.taxq-table-hint{margin:-13px 0 22px!important;color:var(--taxq-muted);font-size:12px!important}

/* Categories: show the curated start links, then one full list. */
.archive .hero-container{background:#f7f9fa!important;border-bottom:1px solid var(--taxq-line)}
.archive .post-archive-title{padding-top:35px!important;padding-bottom:28px!important}
.archive .post-archive-title .page-title{color:var(--taxq-ink)!important;font-size:clamp(30px,3.3vw,42px)!important;line-height:1.3!important;letter-spacing:-.05em!important}
.archive .archive-description{color:var(--taxq-muted)!important;line-height:1.75!important}
.archive .archive-description p{margin:0 0 9px!important}
.archive .taxq-hub-links{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;padding:0!important;margin:18px 0 0!important;list-style:none}
.archive .taxq-hub-links li{margin:0!important}
.archive .taxq-hub-links a{display:block;height:100%;padding:13px 15px;border:1px solid var(--taxq-line);border-radius:4px;background:#fff;color:var(--taxq-ink);font-size:14px;font-weight:700;text-decoration:none;line-height:1.5}
.archive .taxq-hub-links a:hover{border-color:#9bb2c9;color:var(--taxq-blue)}
.archive .taxq-recommend{display:none!important}
.archive #taxq-all-questions{margin-top:30px!important}
.archive #archive-container .loop-entry{border:0!important;border-bottom:1px solid var(--taxq-line)!important;box-shadow:none!important;border-radius:0!important}
.archive #archive-container .entry-content-wrap{padding:22px 0!important}
.archive #archive-container .entry-title{font-size:20px!important;line-height:1.5!important;letter-spacing:-.03em!important}
.archive #archive-container .entry-title a{color:var(--taxq-ink)!important}
.archive #archive-container .entry-summary{color:var(--taxq-muted)!important;line-height:1.7!important}

/* Search view uses the existing relevance engine. */
.taxq-search-page{max-width:880px!important;padding:42px 24px 70px!important}
.taxq-back-link{font-size:13px;font-weight:700;color:var(--taxq-blue)}
.taxq-search-page-head{margin:31px 0 23px}
.taxq-search-page-head h1{font-size:clamp(31px,4vw,45px)!important;line-height:1.28!important;letter-spacing:-.055em!important;color:var(--taxq-ink)!important;margin:7px 0 11px!important}
.taxq-search-page-head>p:last-child{color:var(--taxq-muted);line-height:1.7;margin:0}
.taxq-search-page .taxqs-form{border:1.5px solid #5d7ea4!important;border-radius:7px!important;box-shadow:0 12px 28px rgba(19,43,67,.07)!important;padding:6px!important}
.taxq-search-page .taxqs-form button{background:var(--taxq-ink)!important;border-radius:4px!important;font-weight:750}
.taxq-search-shortcuts{display:flex;align-items:center;gap:8px;flex-wrap:wrap;margin:14px 0 37px;font-size:13px}
.taxq-search-shortcuts span{color:var(--taxq-muted);font-weight:700;margin-right:2px}
.taxq-search-shortcuts a{display:inline-block;padding:7px 10px;border:1px solid var(--taxq-line);border-radius:4px;color:var(--taxq-blue);font-weight:700;text-decoration:none}
.taxq-search-shortcuts a:hover{background:var(--taxq-soft)}
.taxq-search-page .taxqs-count{font-size:15px!important;color:var(--taxq-ink)!important;font-weight:750!important;border-bottom:1px solid var(--taxq-line);padding-bottom:13px;margin-bottom:0!important}
.taxq-search-interpretation{margin:15px 0 8px;padding:12px 15px;background:#edf3f7;border-left:3px solid var(--taxq-blue);color:var(--taxq-ink);font-size:14px;line-height:1.65}
.taxq-situation-suggestion{display:inline-block;margin:7px 0 0;color:var(--taxq-blue);font-size:14px;font-weight:750;text-decoration:none}
.taxq-situation-suggestion:hover{text-decoration:underline}
.taxq-search-page .taxqs-results>li{padding:25px 0!important;border-color:var(--taxq-line)!important}
.taxq-search-page .taxqs-category{font-size:12px!important;color:var(--taxq-blue)!important}
.taxq-search-page .taxqs-results h2{font-size:21px!important;line-height:1.45!important;letter-spacing:-.03em!important}
.taxq-search-page .taxqs-results h2 a{color:var(--taxq-ink)!important}
.taxq-search-page .taxqs-results p{color:var(--taxq-muted)!important;line-height:1.72!important;display:-webkit-box;-webkit-line-clamp:2;-webkit-box-orient:vertical;overflow:hidden}
.taxq-result-link{display:inline-block;margin-top:12px;color:var(--taxq-blue);font-weight:750;font-size:13px;text-decoration:none}
.taxq-result-link:hover{text-decoration:underline}
.taxq-search-page .taxqs-pages{font-weight:700}
.taxq-search-page .taxqs-empty{padding:25px 0 5px}
.taxq-search-page .taxqs-empty a{background:var(--taxq-soft);color:var(--taxq-blue)}
.taxq-search-page .taxqs-privacy{border-top:1px solid var(--taxq-line);padding-top:18px;color:var(--taxq-muted)!important}

@media(max-width:767px){
  .taxq-mobile-search-link{display:inline-flex;align-items:center;justify-content:center;min-height:42px;padding:0 12px;margin-right:4px;border:1px solid var(--taxq-line);border-radius:4px;color:var(--taxq-ink);font-size:13px;font-weight:750;text-decoration:none}
  .home .taxq-home .taxq-hero{padding:31px 0 36px!important}
  .home .taxq-home .taxq-hero h1{font-size:clamp(31px,8vw,39px)!important;line-height:1.24!important}
  .home .taxq-home .taxq-lead{font-size:15px!important;margin:14px 0 20px!important}
  .home .taxq-home .taxq-search{padding:4px!important}
  .home .taxq-home .taxq-search input{min-height:45px!important;padding:8px 9px!important}
  .home .taxq-home .taxq-search button{min-width:65px!important;padding:9px!important}
  .home .taxq-home .taxq-section{padding-top:37px!important}
  .home .taxq-home .taxq-section-head h2,.home .taxq-home .taxq-recent h2{font-size:24px!important}
  .home .taxq-home .taxq-situation-tabs{grid-template-columns:repeat(2,minmax(0,1fr))!important}
  .home .taxq-home .taxq-situation-tabs label{min-height:52px!important;padding:10px!important;font-size:13px!important}
  .single-post .entry-content-wrap{padding-top:13px!important}
  .single-post .entry-header .entry-title{font-size:clamp(25px,7vw,31px)!important}
  .single-post .entry-content{font-size:15px!important;line-height:1.8!important}
  .single-post .entry-content>.taxq-answer{padding:17px 17px!important;font-size:16px!important;line-height:1.7!important;margin-bottom:22px!important}
  .single-post .entry-content h2{font-size:19px!important;margin:31px 0 12px!important}
  .single-post .entry-content table{font-size:13px!important}
  .single-post .entry-content table :is(th,td){padding:9px 8px!important;line-height:1.55!important}
  .taxq-article-nav{margin-bottom:20px;font-size:12px}
  .taxq-article-nav span{width:100%}
  .archive .post-archive-title{padding-top:22px!important;padding-bottom:20px!important}
  .archive .archive-description{font-size:14px!important}
  .archive .taxq-hub-links{grid-template-columns:1fr;gap:7px;margin-top:14px!important}
  .archive .taxq-hub-links a{padding:10px 12px;font-size:13px}
  .archive #archive-container .entry-title{font-size:17px!important}
  .taxq-search-page{padding:26px 18px 48px!important}
  .taxq-search-page-head{margin:22px 0 19px}
  .taxq-search-page-head h1{font-size:30px!important}
  .taxq-search-page-head>p:last-child{font-size:14px}
  .taxq-search-page .taxqs-form{gap:3px}
  .taxq-search-page .taxqs-form button{min-width:64px!important;padding:9px!important}
  .taxq-search-shortcuts{margin-bottom:27px}
  .taxq-search-shortcuts span{width:100%}
  .taxq-search-page .taxqs-results h2{font-size:18px!important}
}
@media(max-width:480px){
  .home .taxq-home #situations .taxq-section-head>span{display:none!important}
  .home .taxq-home .taxq-situation-tabs{grid-template-columns:repeat(2,minmax(0,1fr))!important}
  .home .taxq-home .taxq-situation-tabs label{min-height:49px!important;padding:9px 6px!important;font-size:13px!important;white-space:normal}
  .home .taxq-home .taxq-situation-panels{padding:15px 16px 19px!important}
  .home .taxq-home .taxq-situation-panel-head{position:static!important;width:auto!important;height:auto!important;padding:0!important;margin:0 0 9px!important;overflow:visible!important;clip:auto!important;white-space:normal!important;border:0!important}
  .home .taxq-home .taxq-situation-list a{font-size:13px!important;line-height:1.5!important;word-break:keep-all;overflow-wrap:break-word;text-wrap:pretty}
}
@media(max-width:360px){.home .taxq-home .taxq-hero h1{font-size:30px!important}.taxq-context-search button{padding:9px 12px}.taxq-mobile-search-link{padding:0 8px}}


/* TaxQ homepage v3: keep the theme header, published articles, and live WP query. */
.home .content-area,.home .content-container.site-container,.home .site-main,.home .content-wrap,
.home article#post-112,.home article#post-112 .entry-content-wrap,
.home article#post-112 .entry-content.single-content {
  width:100%!important;max-width:none!important;margin:0!important;padding:0!important;
  border:0!important;box-shadow:none!important;background:#fff!important;
}
.home .taxq-home.taxq-home-v3 {
  --navy:#102842;--navy-soft:#213d57;--blue:#315f97;--slate:#526a7e;
  --muted:#697f91;--line:#d9e2e9;--canvas:#f1f4f6;--paper:#fff;
  width:100%!important;max-width:none!important;margin:0!important;
  color:var(--navy);font-family:"Pretendard Variable",Pretendard,"Noto Sans KR",
    "Apple SD Gothic Neo","Malgun Gothic",system-ui,sans-serif;letter-spacing:-.025em;
}
.home .taxq-home-v3 *{box-sizing:border-box}
.home .taxq-home-v3 a{color:inherit;text-decoration:none}
.home .taxq-home-v3 h1,.home .taxq-home-v3 h2,.home .taxq-home-v3 h3,
.home .taxq-home-v3 p{margin-top:0}
.home .taxq-home-v3 :is(a,input,label):focus-visible{outline:3px solid #6c9bd0;outline-offset:3px}
.home .site-header,.home .site-mobile-header-wrap{box-shadow:none!important;border-bottom:1px solid #d9e2e9!important}
.home .site-title{font-weight:850!important;letter-spacing:-.07em!important}
.home .main-navigation .menu>li>a{font-weight:750!important}
.home .taxq-home-v3 .tq3-picker{min-width:0;margin:0;padding:0;border:0}
.home .taxq-home-v3 .tq3-radio{position:absolute;width:1px;height:1px;opacity:0}
.home .taxq-home-v3 .tq3-panel{display:none}
.home .taxq-home-v3 .shell { width: min(1240px, calc(100% - 80px)); margin-inline: auto; }
.home .taxq-home-v3 .visually-hidden { position: absolute; width: 1px; height: 1px; padding: 0; margin: -1px; overflow: hidden; clip: rect(0, 0, 0, 0); white-space: nowrap; border: 0; }
.home .taxq-home-v3 .hero { background: var(--canvas); border-bottom: 1px solid var(--line); }
.home .taxq-home-v3 .hero-grid { display: grid; grid-template-columns: minmax(0, 1.55fr) minmax(320px, .85fr); gap: clamp(40px, 4vw, 76px); align-items: stretch; padding-block: 58px 62px; }
.home .taxq-home-v3 .hero-main { min-width: 0; }
.home .taxq-home-v3 .eyebrow { display: flex; align-items: center; gap: 10px; margin: 0 0 23px; color: var(--blue); font-size: 12px; font-weight: 850; letter-spacing: .055em; }
.home .taxq-home-v3 .eyebrow span { width: 23px; height: 2px; background: currentColor; }
.home .taxq-home-v3 h1,
.home .taxq-home-v3 h2,
.home .taxq-home-v3 h3,
.home .taxq-home-v3 p { margin-top: 0; }
.home .taxq-home-v3 .hero h1 { margin-bottom: 17px; font-size: clamp(44px, 4.4vw, 65px); font-weight: 850; line-height: 1.16; letter-spacing: -.07em; }
.home .taxq-home-v3 .hero h1 em { color: var(--blue); font-style: normal; }
.home .taxq-home-v3 .hero-copy { margin-bottom: 27px; color: var(--slate); font-size: 16px; line-height: 1.65; }
.home .taxq-home-v3 .search-form { width: 100%; min-height: 69px; display: flex; align-items: center; gap: 13px; padding: 6px 6px 6px 19px; border: 2px solid #53749b; border-radius: 7px; background: #fff; box-shadow: 0 14px 29px rgba(16,40,66,.08); }
.home .taxq-home-v3 .search-form:focus-within { border-color: var(--blue); box-shadow: 0 0 0 4px rgba(49,95,151,.14); }
.home .taxq-home-v3 .search-icon { flex: none; width: 23px; height: 23px; color: var(--blue); }
.home .taxq-home-v3 .search-icon svg { width: 100%; height: 100%; }
.home .taxq-home-v3 .search-form input[type=search] { flex: 1; width: 100%; min-width: 0; height: 50px; padding: 0; border: 0; outline: 0; color: var(--navy); background: transparent; font-size: 16px; }
.home .taxq-home-v3 .search-form input::placeholder { color: #788c9e; opacity: 1; }
.home .taxq-home-v3 .search-form button { align-self: stretch; flex: none; min-width: 110px; border: 0; border-radius: 4px; color: #fff; background: var(--navy); font-size: 15px; font-weight: 780; }
.home .taxq-home-v3 .search-form button:hover { background: var(--blue); }
.home .taxq-home-v3 .search-form button span { padding-left: 7px; }
.home .taxq-home-v3 .quick-search { display: flex; align-items: center; flex-wrap: wrap; gap: 7px; margin-top: 13px; color: var(--slate); font-size: 12px; }
.home .taxq-home-v3 .quick-search>span { margin-right: 6px; font-weight: 750; }
.home .taxq-home-v3 .quick-search a { padding: 5px 11px; border: 1px solid #d8e1e8; border-radius: 99px; color: #405b74; background: #fff; font-weight: 650; }
.home .taxq-home-v3 .quick-search a:hover { border-color: var(--blue); color: var(--blue); }
.home .taxq-home-v3 .hero-picks { min-width: 0; padding: 13px 0 0 33px; border-left: 1px solid #ccd8e1; }
.home .taxq-home-v3 .rail-kicker { margin-bottom: 13px; color: var(--blue); font-size: 11px; font-weight: 850; letter-spacing: .08em; }
.home .taxq-home-v3 .hero-picks h2 { margin-bottom: 7px; font-size: 24px; font-weight: 830; letter-spacing: -.055em; }
.home .taxq-home-v3 .picks-intro { margin-bottom: 20px; color: var(--slate); font-size: 13px; line-height: 1.55; }
.home .taxq-home-v3 .picks-list { margin: 0; padding: 0; border-top: 1px solid #cfdae3; list-style: none; }
.home .taxq-home-v3 .picks-list li { display: grid; grid-template-columns: 27px minmax(0,1fr); gap: 12px; padding: 14px 0; border-bottom: 1px solid #cfdae3; }
.home .taxq-home-v3 .pick-number { color: #7e93a6; font-size: 11px; font-weight: 800; }
.home .taxq-home-v3 .pick-topic { display: block; margin-bottom: 5px; color: var(--blue); font-size: 11px; font-weight: 800; }
.home .taxq-home-v3 .pick-link { display: block; font-size: 14px; font-weight: 700; line-height: 1.48; word-break: keep-all; }
.home .taxq-home-v3 .pick-link:hover { color: var(--blue); text-decoration: underline; }
.home .taxq-home-v3 .situations { padding-block: 62px 74px; }
.home .taxq-home-v3 .section-heading { display: flex; align-items: end; justify-content: space-between; gap: 24px; margin-bottom: 25px; }
.home .taxq-home-v3 .section-kicker { display: flex; align-items: center; gap: 11px; margin-bottom: 10px; color: var(--blue); font-size: 12px; font-weight: 820; }
.home .taxq-home-v3 .section-kicker span { display: inline-flex; align-items: center; justify-content: center; width: 27px; height: 27px; border: 1px solid #b7c9da; border-radius: 50%; font-size: 11px; letter-spacing: 0; }
.home .taxq-home-v3 .section-heading h2 { margin: 0; font-size: clamp(30px, 2.6vw, 38px); font-weight: 850; letter-spacing: -.06em; }
.home .taxq-home-v3 .section-heading>p { max-width: 420px; margin: 0 0 5px; color: var(--slate); font-size: 14px; line-height: 1.55; text-align: right; }
.home .taxq-home-v3 .situation-choices { display: grid; grid-template-columns: repeat(4,minmax(0,1fr)); border-top: 1px solid var(--line); border-left: 1px solid var(--line); }
.home .taxq-home-v3 .situation-choice { position: relative; display: flex; align-items: center; gap: 12px; min-width: 0; min-height: 59px; padding: 12px 16px; border: 0; border-right: 1px solid var(--line); border-bottom: 1px solid var(--line); color: var(--navy); background: #fff; font-size: 15px; font-weight: 750; text-align: left; word-break: keep-all; }
.home .taxq-home-v3 .situation-choice:hover { background: #f6f8fa; }
.home .taxq-home-v3 .situation-choice[aria-pressed=true] { color: var(--blue); background: #eaf0f4; }
.home .taxq-home-v3 .situation-choice[aria-pressed=true]::after { position: absolute; inset: auto 0 -1px; height: 2px; background: var(--blue); content: ""; }
.home .taxq-home-v3 .choice-number { color: #8396a6; font-size: 11px; font-weight: 800; letter-spacing: 0; }
.home .taxq-home-v3 .situation-choice[aria-pressed=true] .choice-number { color: var(--blue); }
.home .taxq-home-v3 .situation-results { display: grid; grid-template-columns: minmax(245px,.66fr) minmax(0,1.34fr); min-height: 252px; background: #f4f7f9; border: 1px solid var(--line); border-top: 0; }
.home .taxq-home-v3 .result-intro { display: flex; flex-direction: column; align-items: flex-start; min-width: 0; padding: 27px 30px; border-right: 1px solid var(--line); }
.home .taxq-home-v3 .result-eyebrow { margin-bottom: 13px; color: var(--blue); font-size: 11px; font-weight: 850; }
.home .taxq-home-v3 .result-intro h3 { margin-bottom: 11px; font-size: clamp(22px, 2.1vw, 29px); font-weight: 820; letter-spacing: -.055em; }
.home .taxq-home-v3 .result-copy { margin-bottom: 18px; color: var(--slate); font-size: 13px; line-height: 1.6; word-break: keep-all; }
.home .taxq-home-v3 .result-more { margin-top: auto; color: var(--blue); font-size: 13px; font-weight: 800; }
.home .taxq-home-v3 .result-more:hover { text-decoration: underline; }
.home .taxq-home-v3 .result-questions { display: flex; flex-direction: column; justify-content: center; min-width: 0; margin: 0; padding: 9px 30px; list-style: none; }
.home .taxq-home-v3 .result-questions li { display: grid; grid-template-columns: 29px minmax(0,1fr) 17px; align-items: center; gap: 13px; min-height: 65px; padding: 10px 0; border-bottom: 1px solid var(--line); }
.home .taxq-home-v3 .result-questions li:last-child { border-bottom: 0; }
.home .taxq-home-v3 .question-number { color: #8296a7; font-size: 11px; font-weight: 850; }
.home .taxq-home-v3 .result-questions a { font-size: 14px; font-weight: 710; line-height: 1.5; word-break: keep-all; }
.home .taxq-home-v3 .result-questions a:hover { color: var(--blue); text-decoration: underline; }
.home .taxq-home-v3 .question-arrow { color: #8399ab; font-size: 17px; }
.home .taxq-home-v3 .topics { padding-block: 66px 75px; border-block: 1px solid var(--line); background: #f7f9fa; }
.home .taxq-home-v3 .topic-columns { display: grid; grid-template-columns: minmax(0,1.25fr) minmax(0,.85fr); gap: 54px; }
.home .taxq-home-v3 .topic-column { min-width: 0; padding-top: 20px; border-top: 2px solid var(--navy); }
.home .taxq-home-v3 .topic-title { display: flex; align-items: baseline; justify-content: space-between; gap: 20px; margin-bottom: 11px; }
.home .taxq-home-v3 .topic-title h3 { margin: 0; font-size: 22px; font-weight: 820; letter-spacing: -.05em; }
.home .taxq-home-v3 .topic-title>span { color: var(--slate); font-size: 12px; }
.home .taxq-home-v3 .topic-title>a { color: var(--blue); font-size: 12px; font-weight: 760; }
.home .taxq-home-v3 .topic-title>a:hover { text-decoration: underline; }
.home .taxq-home-v3 .topic-links { display: grid; grid-template-columns: repeat(2,minmax(0,1fr)); column-gap: 24px; }
.home .taxq-home-v3 .topic-column:nth-child(2) .topic-links { grid-template-columns: 1fr; }
.home .taxq-home-v3 .topic-links a { display: flex; align-items: center; justify-content: space-between; gap: 10px; min-height: 54px; border-bottom: 1px solid var(--line); font-size: 14px; font-weight: 760; }
.home .taxq-home-v3 .topic-links a:hover { color: var(--blue); }
.home .taxq-home-v3 .topic-links a span { color: #8194a6; font-size: 16px; font-weight: 450; }
.home .taxq-home-v3 .topic-note { max-width: 310px; margin: 18px 0 0; color: var(--muted); font-size: 12px; line-height: 1.6; }
.home .taxq-home-v3 .recent { padding-block: 70px 82px; }
.home .taxq-home-v3 .recent-list { display: grid; grid-template-columns: repeat(2,minmax(0,1fr)); column-gap: 50px; margin: 0; padding: 0; border-top: 1px solid var(--line); list-style: none; }
.home .taxq-home-v3 .recent-list li { display: grid; grid-template-columns: 28px minmax(0,1fr) 18px; align-items: center; gap: 15px; min-height: 83px; padding: 13px 0; border-bottom: 1px solid var(--line); }
.home .taxq-home-v3 .recent-number { color: #8296a7; font-size: 12px; font-weight: 850; }
.home .taxq-home-v3 .recent-list a { font-size: 15px; font-weight: 700; line-height: 1.48; word-break: keep-all; }
.home .taxq-home-v3 .recent-list a:hover { color: var(--blue); text-decoration: underline; }
.home .taxq-home-v3 .recent-arrow { color: #8296a7; font-size: 17px; }
@media(max-width:1000px){
.home .taxq-home-v3 .shell { width: min(100% - 48px, 1240px); }
.home .taxq-home-v3 .hero-grid { grid-template-columns: minmax(0,1fr) minmax(275px,.7fr); gap: 30px; }
.home .taxq-home-v3 .hero h1 { font-size: clamp(40px,5vw,56px); }
.home .taxq-home-v3 .hero-picks { padding-left: 24px; }
.home .taxq-home-v3 .topic-columns { gap: 32px; }
}
@media(max-width:760px){
.home .taxq-home-v3 .shell { width: min(100% - 36px, 620px); }
.home .taxq-home-v3 .hero-grid { display: block; padding-block: 47px 50px; }
.home .taxq-home-v3 .hero h1 { font-size: clamp(40px,7.6vw,53px); }
.home .taxq-home-v3 .hero-copy { font-size: 15px; }
.home .taxq-home-v3 .hero-picks { display: none; }
.home .taxq-home-v3 .situations { padding-block: 49px 58px; }
.home .taxq-home-v3 .section-heading { display: block; margin-bottom: 21px; }
.home .taxq-home-v3 .section-heading>p { max-width: none; margin-top: 11px; text-align: left; font-size: 13px; }
.home .taxq-home-v3 .section-heading h2 { font-size: 30px; }
.home .taxq-home-v3 .situation-choices { grid-template-columns: repeat(2,minmax(0,1fr)); }
.home .taxq-home-v3 .situation-choice { min-height: 54px; padding: 10px 12px; font-size: 14px; }
.home .taxq-home-v3 .situation-results { display: block; }
.home .taxq-home-v3 .result-intro { padding: 20px 19px 16px; border-right: 0; border-bottom: 1px solid var(--line); }
.home .taxq-home-v3 .result-eyebrow { margin-bottom: 8px; }
.home .taxq-home-v3 .result-intro h3 { margin-bottom: 5px; font-size: 20px; }
.home .taxq-home-v3 .result-copy { margin-bottom: 9px; font-size: 12px; }
.home .taxq-home-v3 .result-more { margin-top: 0; font-size: 12px; }
.home .taxq-home-v3 .result-questions { padding: 5px 18px 7px; }
.home .taxq-home-v3 .result-questions li { grid-template-columns: 20px minmax(0,1fr) 14px; gap: 8px; min-height: 60px; }
.home .taxq-home-v3 .result-questions a { font-size: 13px; }
.home .taxq-home-v3 .topics { padding-block: 56px 63px; }
.home .taxq-home-v3 .topic-columns { display: block; }
.home .taxq-home-v3 .topic-column+.topic-column { margin-top: 40px; }
.home .taxq-home-v3 .recent { padding-block: 56px 65px; }
.home .taxq-home-v3 .recent-list { display: block; }
}
@media(max-width:420px){
.home .taxq-home-v3 .shell { width: calc(100% - 32px); }
.home .taxq-home-v3 .hero-grid { padding-block: 38px 43px; }
.home .taxq-home-v3 .eyebrow { margin-bottom: 17px; }
.home .taxq-home-v3 .hero h1 { font-size: clamp(35px,9.1vw,41px); line-height: 1.22; }
.home .taxq-home-v3 .hero-copy { margin-bottom: 20px; font-size: 14px; }
.home .taxq-home-v3 .search-form { min-height: 58px; gap: 8px; padding: 4px 4px 4px 12px; }
.home .taxq-home-v3 .search-icon { width: 19px; height: 19px; }
.home .taxq-home-v3 .search-form input[type=search] { font-size: 14px; }
.home .taxq-home-v3 .search-form button { min-width: 63px; font-size: 13px; }
.home .taxq-home-v3 .search-form button span { display: none; }
.home .taxq-home-v3 .quick-search { gap: 5px; font-size: 11px; }
.home .taxq-home-v3 .quick-search>span { margin-right: 1px; }
.home .taxq-home-v3 .quick-search a { padding: 5px 7px; }
.home .taxq-home-v3 .section-heading h2 { font-size: 27px; }
.home .taxq-home-v3 .section-heading>p { font-size: 12px; }
.home .taxq-home-v3 .choice-number { display: none; }
.home .taxq-home-v3 .situation-choice { min-height: 50px; justify-content: center; padding: 8px 5px; font-size: 13px; text-align: center; }
.home .taxq-home-v3 .topic-links { column-gap: 15px; }
.home .taxq-home-v3 .topic-links a { font-size: 13px; }
.home .taxq-home-v3 .recent-list li { grid-template-columns: 22px minmax(0,1fr) 14px; gap: 10px; min-height: 76px; }
.home .taxq-home-v3 .recent-list a { font-size: 13px; }
}
.home .taxq-home-v3 .tq3-panels .tq3-panel{display:none}
.home .taxq-home-v3 #tq3-home:checked ~ .situation-choices label[for="tq3-home"]{color:#315f97;background:#eaf0f4}
.home .taxq-home-v3 #tq3-home:checked ~ .situation-choices label[for="tq3-home"]::after{position:absolute;inset:auto 0 -1px;height:2px;background:#315f97;content:""}
.home .taxq-home-v3 #tq3-home:checked ~ .tq3-panels #tq3-panel-home{display:grid}
.home .taxq-home-v3 #tq3-home:focus-visible ~ .situation-choices label[for="tq3-home"]{outline:3px solid #6c9bd0;outline-offset:-3px}
.home .taxq-home-v3 #tq3-buy:checked ~ .situation-choices label[for="tq3-buy"]{color:#315f97;background:#eaf0f4}
.home .taxq-home-v3 #tq3-buy:checked ~ .situation-choices label[for="tq3-buy"]::after{position:absolute;inset:auto 0 -1px;height:2px;background:#315f97;content:""}
.home .taxq-home-v3 #tq3-buy:checked ~ .tq3-panels #tq3-panel-buy{display:grid}
.home .taxq-home-v3 #tq3-buy:focus-visible ~ .situation-choices label[for="tq3-buy"]{outline:3px solid #6c9bd0;outline-offset:-3px}
.home .taxq-home-v3 #tq3-parents:checked ~ .situation-choices label[for="tq3-parents"]{color:#315f97;background:#eaf0f4}
.home .taxq-home-v3 #tq3-parents:checked ~ .situation-choices label[for="tq3-parents"]::after{position:absolute;inset:auto 0 -1px;height:2px;background:#315f97;content:""}
.home .taxq-home-v3 #tq3-parents:checked ~ .tq3-panels #tq3-panel-parents{display:grid}
.home .taxq-home-v3 #tq3-parents:focus-visible ~ .situation-choices label[for="tq3-parents"]{outline:3px solid #6c9bd0;outline-offset:-3px}
.home .taxq-home-v3 #tq3-inheritance:checked ~ .situation-choices label[for="tq3-inheritance"]{color:#315f97;background:#eaf0f4}
.home .taxq-home-v3 #tq3-inheritance:checked ~ .situation-choices label[for="tq3-inheritance"]::after{position:absolute;inset:auto 0 -1px;height:2px;background:#315f97;content:""}
.home .taxq-home-v3 #tq3-inheritance:checked ~ .tq3-panels #tq3-panel-inheritance{display:grid}
.home .taxq-home-v3 #tq3-inheritance:focus-visible ~ .situation-choices label[for="tq3-inheritance"]{outline:3px solid #6c9bd0;outline-offset:-3px}
.home .taxq-home-v3 #tq3-retirement:checked ~ .situation-choices label[for="tq3-retirement"]{color:#315f97;background:#eaf0f4}
.home .taxq-home-v3 #tq3-retirement:checked ~ .situation-choices label[for="tq3-retirement"]::after{position:absolute;inset:auto 0 -1px;height:2px;background:#315f97;content:""}
.home .taxq-home-v3 #tq3-retirement:checked ~ .tq3-panels #tq3-panel-retirement{display:grid}
.home .taxq-home-v3 #tq3-retirement:focus-visible ~ .situation-choices label[for="tq3-retirement"]{outline:3px solid #6c9bd0;outline-offset:-3px}
.home .taxq-home-v3 #tq3-employee:checked ~ .situation-choices label[for="tq3-employee"]{color:#315f97;background:#eaf0f4}
.home .taxq-home-v3 #tq3-employee:checked ~ .situation-choices label[for="tq3-employee"]::after{position:absolute;inset:auto 0 -1px;height:2px;background:#315f97;content:""}
.home .taxq-home-v3 #tq3-employee:checked ~ .tq3-panels #tq3-panel-employee{display:grid}
.home .taxq-home-v3 #tq3-employee:focus-visible ~ .situation-choices label[for="tq3-employee"]{outline:3px solid #6c9bd0;outline-offset:-3px}
.home .taxq-home-v3 #tq3-closure:checked ~ .situation-choices label[for="tq3-closure"]{color:#315f97;background:#eaf0f4}
.home .taxq-home-v3 #tq3-closure:checked ~ .situation-choices label[for="tq3-closure"]::after{position:absolute;inset:auto 0 -1px;height:2px;background:#315f97;content:""}
.home .taxq-home-v3 #tq3-closure:checked ~ .tq3-panels #tq3-panel-closure{display:grid}
.home .taxq-home-v3 #tq3-closure:focus-visible ~ .situation-choices label[for="tq3-closure"]{outline:3px solid #6c9bd0;outline-offset:-3px}
.home .taxq-home-v3 #tq3-invoice:checked ~ .situation-choices label[for="tq3-invoice"]{color:#315f97;background:#eaf0f4}
.home .taxq-home-v3 #tq3-invoice:checked ~ .situation-choices label[for="tq3-invoice"]::after{position:absolute;inset:auto 0 -1px;height:2px;background:#315f97;content:""}
.home .taxq-home-v3 #tq3-invoice:checked ~ .tq3-panels #tq3-panel-invoice{display:grid}
.home .taxq-home-v3 #tq3-invoice:focus-visible ~ .situation-choices label[for="tq3-invoice"]{outline:3px solid #6c9bd0;outline-offset:-3px}

.home .taxq-home-v3 .situation-choice{cursor:pointer}
.home .taxq-home-v3 .result-questions{padding-left:30px}
.home .taxq-home-v3 .topic-links a{color:#102842!important;text-decoration:none!important}
.home .taxq-home-v3 .topic-links a:hover{color:#315f97!important}
.home .taxq-home-v3 .topic-title>a{color:#315f97!important}
.home .taxq-home-v3 .search-form input[type=search]{
  border:0!important;box-shadow:none!important;background:transparent!important;
  min-height:0!important;margin:0!important
}
.home .taxq-home-v3 .search-form button{
  border:0!important;background:#102842!important;color:#fff!important;
  padding:8px 15px!important;min-height:0!important
}
.home .taxq-home-v3 .search-form button:hover{background:#315f97!important}
.home .taxq-recent-v3{
  width:min(1240px,calc(100% - 80px))!important;max-width:1240px!important;
  margin:0 auto!important;padding:70px 0 82px!important;border:0!important;
}
.home .taxq-recent-v3 .tq3-recent-kicker{
  margin:0 0 10px!important;color:#315f97!important;font-size:12px!important;font-weight:820!important;
}
.home .taxq-recent-v3 h2{
  margin:0!important;color:#102842!important;font-size:clamp(30px,2.6vw,38px)!important;
  font-weight:850!important;letter-spacing:-.06em!important
}
.home .taxq-recent-v3 .taxq-recent-intro{margin:8px 0 24px!important;color:#526a7e!important;font-size:14px!important}
.home .taxq-recent-v3 .wp-block-post-template{
  display:grid!important;grid-template-columns:repeat(2,minmax(0,1fr))!important;
  column-gap:50px!important;list-style:none!important;margin:0!important;padding:0!important;
  border-top:1px solid #d9e2e9!important
}
.home .taxq-recent-v3 .wp-block-post-template>li{
  display:block!important;margin:0!important;padding:14px 0!important;min-height:88px!important;
  border:0!important;border-bottom:1px solid #d9e2e9!important;box-shadow:none!important;background:none!important
}
.home .taxq-recent-v3 .wp-block-post-terms{
  margin:0 0 5px!important;color:#315f97!important;font-size:11px!important;font-weight:800!important
}
.home .taxq-recent-v3 .wp-block-post-terms a{color:#315f97!important;text-decoration:none!important}
.home .taxq-recent-v3 .wp-block-post-title{
  margin:0!important;color:#102842!important;font-size:15px!important;
  line-height:1.5!important;font-weight:720!important;letter-spacing:-.025em!important;word-break:keep-all
}
.home .taxq-recent-v3 .wp-block-post-title a{color:inherit!important;text-decoration:none!important}
.home .taxq-recent-v3 .wp-block-post-title a:hover{color:#315f97!important;text-decoration:underline!important}
.home .taxq-note{
  width:min(1240px,calc(100% - 80px))!important;max-width:1240px!important;margin:0 auto 70px!important
}
@media(max-width:760px){
  .home .taxq-home-v3 #tq3-home:checked ~ .tq3-panels #tq3-panel-home,
  .home .taxq-home-v3 #tq3-buy:checked ~ .tq3-panels #tq3-panel-buy,
  .home .taxq-home-v3 #tq3-parents:checked ~ .tq3-panels #tq3-panel-parents,
  .home .taxq-home-v3 #tq3-inheritance:checked ~ .tq3-panels #tq3-panel-inheritance,
  .home .taxq-home-v3 #tq3-retirement:checked ~ .tq3-panels #tq3-panel-retirement,
  .home .taxq-home-v3 #tq3-employee:checked ~ .tq3-panels #tq3-panel-employee,
  .home .taxq-home-v3 #tq3-closure:checked ~ .tq3-panels #tq3-panel-closure,
  .home .taxq-home-v3 #tq3-invoice:checked ~ .tq3-panels #tq3-panel-invoice{display:block}
  .home .taxq-recent-v3{width:calc(100% - 36px)!important;padding:56px 0 65px!important}
  .home .taxq-recent-v3 .wp-block-post-template{display:block!important}
  .home .taxq-note{width:calc(100% - 36px)!important;margin-bottom:50px!important}
}
@media(max-width:420px){
  .home .taxq-recent-v3,.home .taxq-note{width:calc(100% - 32px)!important}
  .home .taxq-recent-v3 .wp-block-post-title{font-size:13px!important}
}