:root{--bg-color:#f0f0f0;--card-bg:#fff;--accent-main:#fc0;--accent-secondary:#00d1ff;--accent-alert:#ff5c5c;--ink-block:#0b1f3a;--ink-block-hover:#102a4f;--border-black:3px solid #000;--shadow-hard:6px 6px 0px 0px #000;--shadow-hover:2px 2px 0px 0px #000;--font-heading:"Verdana","Arial Black",sans-serif;--font-mono:"Courier New",Courier,monospace}*{box-sizing:border-box}body{background-color:var(--bg-color);font-family:var(--font-mono);color:#000;background-image:linear-gradient(#e0e0e0 1px,#0000 1px),linear-gradient(90deg,#e0e0e0 1px,#0000 1px);background-size:40px 40px;margin:0;padding:3rem 1rem;line-height:1.6}main{background:var(--card-bg);border:var(--border-black);max-width:800px;box-shadow:var(--shadow-hard);margin:5rem auto 0;padding:2rem}h1{font-family:var(--font-heading);text-transform:uppercase;border-bottom:var(--border-black);background-color:var(--accent-main);margin:-2rem -2rem 2rem;padding:2rem;font-size:2.2rem;font-weight:700;line-height:1.2}h2{font-family:var(--font-heading);color:#fff;background:#06008b;margin-bottom:1rem;padding:.5rem 1rem;font-size:1.5rem;font-weight:700;display:inline-block;transform:none}strong{background-color:var(--accent-main);padding:0 4px;font-weight:900}p{margin-bottom:1.5rem;font-size:1.1rem}section{border:var(--border-black);background:#fff;margin-bottom:3rem;padding:1.5rem}ul{padding:0;list-style-type:none}ul li{border-bottom:2px solid #000;align-items:center;padding:.5rem 0;display:flex}ul li:before{content:">>";margin-right:10px;font-weight:700}.pricing-grid{cursor:pointer;grid-template-columns:repeat(auto-fit,minmax(280px,1fr));align-items:stretch;gap:1.5rem;transition:transform .2s;display:grid}.pricing-grid:hover{transform:translateY(-2px)}.pricing-item{border:var(--border-black);background:var(--bg-color);text-align:center;flex-direction:column;justify-content:flex-start;padding:1.5rem 1rem;transition:all .2s;display:flex}.pricing-item:hover{background:var(--accent-main);transform:translate(-2px,-2px);box-shadow:4px 4px #00d1ff}.resource-grid{grid-template-columns:1fr 1fr;gap:1rem;margin-top:1rem;display:grid}@media (max-width:600px){.resource-grid{grid-template-columns:1fr}}.resource-btn{color:#000;border:var(--border-black);background:#fff;justify-content:space-between;align-items:center;padding:1rem;font-weight:700;text-decoration:none;transition:all .1s;display:flex}.resource-btn:hover{background:var(--accent-secondary);transform:translate(-2px,-2px);box-shadow:4px 4px #000}.resource-btn span{background:var(--ink-block);color:#fff;border-radius:50%;flex-shrink:0;justify-content:center;align-items:center;width:25px;height:25px;font-size:.9rem;display:flex}form{flex-direction:column;gap:1.2rem;display:flex}label{text-transform:uppercase;margin-bottom:.3rem;font-size:.9rem;font-weight:700;display:block}input,select{width:100%;font-family:var(--font-mono);border:var(--border-black);appearance:none;background:#fff;border-radius:0;padding:1rem;font-size:1rem}input:focus,select:focus{background:var(--accent-secondary);outline:none;box-shadow:4px 4px #000}select{background-image:url(data:image/svg+xml;charset=US-ASCII,%3Csvg%20xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%22%20width%3D%22292.4%22%20height%3D%22292.4%22%3E%3Cpath%20fill%3D%22%23000000%22%20d%3D%22M287%2069.4a17.6%2017.6%200%200%200-13-5.4H18.4c-5%200-9.3%201.8-12.9%205.4A17.6%2017.6%200%200%200%200%2082.2c0%205%201.8%209.3%205.4%2012.9l128%20127.9c3.6%203.6%207.8%205.4%2012.8%205.4s9.2-1.8%2012.8-5.4L287%2095c3.5-3.5%205.4-7.8%205.4-12.8%200-5-1.9-9.2-5.5-12.8z%22%2F%3E%3C%2Fsvg%3E);background-position:right 1rem top 50%;background-repeat:no-repeat;background-size:.8rem}button{background-color:var(--ink-block);color:#fff;font-family:var(--font-heading);text-transform:uppercase;border:var(--border-black);cursor:pointer;box-shadow:8px 8px 0 var(--accent-main);margin-top:.5rem;padding:1.5rem;font-size:1.2rem;transition:all .1s}button:hover{box-shadow:4px 4px 0 var(--accent-main);background-color:var(--ink-block-hover);transform:translate(4px,4px)}button:active{box-shadow:0px 0px 0 var(--accent-main);transform:translate(8px,8px)}footer{text-align:center;border-top:var(--border-black);border:var(--border-black);max-width:800px;box-shadow:var(--shadow-hard);background:#fff;margin:2rem auto;padding:1rem;font-size:.8rem}.alert-box{background-color:var(--accent-alert);color:#fff}.btn-row{flex-wrap:wrap;gap:1rem;margin:1.25rem 0 1rem;display:flex}.btn-link{font-family:var(--font-heading);text-transform:uppercase;border:var(--border-black);color:#000;cursor:pointer;background:#fff;padding:.9rem 1rem;text-decoration:none;transition:all .1s;display:inline-block;box-shadow:6px 6px #000}.btn-link:hover{background:var(--accent-main);transform:translate(-2px,-2px);box-shadow:4px 4px #000}.btn-link.primary{color:#fff;box-shadow:6px 6px 0 var(--accent-main);background:#00adff;border:0}.btn-link.primary:hover{box-shadow:4px 4px 0 var(--accent-main);background:#00adff}.micro{background:#fff;border:2px dashed #000;margin-top:.5rem;padding:1rem;font-size:.95rem;font-weight:700}.small-note{opacity:.95;margin-top:.25rem;font-size:.95rem}.stepper li{align-items:flex-start}.stepper li:before{content:"01";background:var(--accent-main);width:32px;height:32px;font-weight:700;font-family:var(--font-heading);border:2px solid #000;justify-content:center;align-items:center;margin-right:10px;display:inline-flex}.stepper li:nth-child(2):before{content:"02"}.stepper li:nth-child(3):before{content:"03"}.stepper li:nth-child(4):before{content:"04"}.stepper li:nth-child(5):before{content:"05"}.skip-link{color:#000;z-index:9999;font-family:var(--font-heading,Arial,sans-serif);text-transform:uppercase;background:#fff;border:3px solid #000;padding:.75rem 1rem;font-weight:900;position:absolute;top:0;left:-9999px}.skip-link:focus{top:1rem;left:1rem}.breadcrumbs{font-family:var(--font-heading,"Verdana","Arial Black",sans-serif);text-transform:uppercase;color:#000;margin:0 0 1.25rem;font-size:.85rem;font-weight:900}.breadcrumbs a{color:#000;border-bottom:2px solid #000;text-decoration:none}.breadcrumbs .sep{margin:0 .4rem}.skip-link{color:#fff;z-index:100;background-color:#000;padding:8px;position:absolute;top:-100px;left:0}.skip-link:focus{top:0}section[id],#service,#resources,#pricing,#irs-forms,#start{scroll-margin-top:80px}#service{scroll-margin-top:107px}