@font-face{font-family:Fraunces;font-style:normal;font-weight:700;font-display:swap;src:url(../media/9ed3a8eb88ee673e-s.3v2cfh8ktbyku.woff2?dpl=dpl_BK4XZbqrkYebXbL6QzVBdjEfiHVY)format("woff2");unicode-range:U+102-103,U+110-111,U+128-129,U+168-169,U+1A0-1A1,U+1AF-1B0,U+300-301,U+303-304,U+308-309,U+323,U+329,U+1EA0-1EF9,U+20AB}@font-face{font-family:Fraunces;font-style:normal;font-weight:700;font-display:swap;src:url(../media/92e1d16bcc717b47-s.3bfr_kgt1f4wg.woff2?dpl=dpl_BK4XZbqrkYebXbL6QzVBdjEfiHVY)format("woff2");unicode-range:U+100-2BA,U+2BD-2C5,U+2C7-2CC,U+2CE-2D7,U+2DD-2FF,U+304,U+308,U+329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C0,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:Fraunces;font-style:normal;font-weight:700;font-display:swap;src:url(../media/5fbf91cac4d9174b-s.p.1kk3ywqdmgeoq.woff2?dpl=dpl_BK4XZbqrkYebXbL6QzVBdjEfiHVY)format("woff2");unicode-range:U+??,U+131,U+152-153,U+2BB-2BC,U+2C6,U+2DA,U+2DC,U+304,U+308,U+329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:Fraunces Fallback;src:local(Times New Roman);ascent-override:84.71%;descent-override:22.09%;line-gap-override:0.0%;size-adjust:115.45%}.fraunces_e0f1b0c6-module__AyobCG__className{font-family:Fraunces,Fraunces Fallback;font-style:normal;font-weight:700}.fraunces_e0f1b0c6-module__AyobCG__variable{--font-fraunces:"Fraunces", "Fraunces Fallback"}
:root{--color-ink:#0f1216;--color-body:#4f5661;--color-trust:#187c49;--color-warn:#cc272e;--color-action:#0961bb;--color-gold-300:#ebc669;--font-body:Inter, ui-sans-serif, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;--ink:var(--color-ink);--ink-soft:var(--color-body);--paper:#fff;--paper-deep:#f1f5f9;--white:#fff;--accent:var(--color-action);--accent-soft:#dbeafe;--red:var(--color-warn);--green:var(--color-trust);--line:#0f172a24;--shadow:0 22px 70px #0f172a1a;--radius:22px;--shell:1180px}@supports (color:lab(0% 0 0)){:root{--color-ink:lab(5.23796% -.285208 -3.0582);--color-body:lab(36.1243% -.829309 -7.36671);--color-trust:lab(45.8704% -38.4691 19.8648);--color-warn:lab(45.7636% 63.3818 40.1799);--color-action:lab(40.7476% 4.16584 -54.8757);--color-gold-300:lab(81.7507% 5.58251 51.1676)}}*{box-sizing:border-box}html{scroll-behavior:smooth}body{--font-display:var(--font-fraunces), "Iowan Old Style", Georgia, serif;background:var(--paper);color:var(--ink);font-family:var(--font-body);text-rendering:optimizelegibility;margin:0;font-size:16px;line-height:1.65}a{color:inherit;text-underline-offset:4px;text-decoration-thickness:1px}button,input,textarea,select{font:inherit}button,a,summary,input,textarea,select{-webkit-tap-highlight-color:transparent}:focus-visible{outline:3px solid var(--accent);outline-offset:3px}.skip-link{z-index:100;background:var(--ink);color:var(--white);padding:10px 14px;position:fixed;top:8px;left:8px;transform:translateY(-150%)}.skip-link:focus{transform:translateY(0)}.shell{width:min(calc(100% - 40px), var(--shell));margin-inline:auto}.site-header{z-index:50;background:color-mix(in srgb, var(--paper) 92%, transparent);border-bottom:1px solid var(--line);-webkit-backdrop-filter:blur(18px);backdrop-filter:blur(18px);position:sticky;top:0}.header-inner{justify-content:space-between;align-items:center;gap:28px;min-height:76px;display:flex}.brand{min-height:44px;color:var(--ink);align-items:center;gap:.6rem;text-decoration:none;display:inline-flex}.brand-mark{width:28px;height:28px;color:var(--color-ink);flex:0 0 28px}.wordmark{color:var(--color-ink);font-family:var(--font-body);letter-spacing:.01em;font-size:1.5rem;font-weight:600;line-height:1}.desktop-nav{align-items:center;gap:30px;font-size:14px;font-weight:650;display:flex}.desktop-nav>a:not(.button){align-items:center;min-height:44px;text-decoration:none;display:flex}.desktop-nav>a:not(.button):hover{text-decoration:underline}.mobile-menu{display:none;position:relative}.mobile-menu>button{cursor:pointer;border:1px solid var(--line);min-width:58px;min-height:44px;color:var(--ink);background:0 0;border-radius:12px;place-items:center;font-weight:700;display:grid}.mobile-menu nav{background:var(--white);border:1px solid var(--line);width:min(280px,100vw - 40px);box-shadow:var(--shadow);border-radius:16px;padding:8px;display:grid;position:absolute;top:52px;right:0}.mobile-menu nav a{border-radius:10px;align-items:center;min-height:48px;padding:0 14px;font-weight:650;text-decoration:none;display:flex}.mobile-menu nav a:hover{background:var(--paper)}.button{border:1px solid var(--ink);background:var(--ink);min-height:50px;color:var(--white);cursor:pointer;border-radius:999px;justify-content:center;align-items:center;padding:12px 20px;font-weight:750;line-height:1.2;text-decoration:none;display:inline-flex}.button:hover{background:#1e293b}.button:active,.problem-card:active,.guide-card a:active{transform:scale(.98)}.button-small{min-height:44px;padding:10px 18px}.button-secondary{color:var(--ink);background:0 0}.button-secondary:hover{background:var(--paper-deep)}.button-light{border-color:var(--white);background:var(--white);color:var(--ink)}.button-light:hover{background:var(--accent-soft)}.button-row{flex-wrap:wrap;gap:12px;margin-top:28px;display:flex}.eyebrow,.panel-kicker,.check-phase{color:var(--green);letter-spacing:.12em;text-transform:uppercase;margin:0 0 10px;font-size:12px;font-weight:850;line-height:1.4}h1,h2,h3,p{margin-top:0}h1,h2,h3{letter-spacing:-.025em;line-height:1.08}h1,h2{font-family:var(--font-display);font-weight:700}h1{margin-bottom:24px;font-size:clamp(3.5rem,8vw,7.8rem)}h2{margin-bottom:20px;font-size:clamp(2.15rem,4vw,4.2rem)}h3{margin-bottom:12px;font-size:1.35rem}.muted{color:var(--ink-soft)}.hero{isolation:isolate;background:var(--ink);align-items:flex-end;min-height:76svh;display:flex;position:relative;overflow:hidden}.hero-media,.hero-media picture,.hero-media img{width:100%;height:100%;position:absolute;inset:0}.hero-media img{object-fit:cover;object-position:center 48%;display:block}.hero-scrim{background:linear-gradient(#0f172a26 0%,#0f172a61 38%,#0f172ac2 70%,#0f172af2 100%);position:absolute;inset:0}.hero-grain{opacity:.045;mix-blend-mode:overlay;pointer-events:none;background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='120' height='120'%3E%3Cfilter id='n'%3E%3CfeTurbulence type='fractalNoise' baseFrequency='0.9' numOctaves='2'/%3E%3C/filter%3E%3Crect width='100%25' height='100%25' filter='url(%23n)' opacity='0.6'/%3E%3C/svg%3E");position:absolute;inset:0}.hero-content{z-index:1;color:var(--white);padding-top:clamp(7rem,16vh,11rem);padding-bottom:clamp(3.5rem,8vh,6rem);position:relative}.hero-eyebrow{color:var(--color-gold-300);letter-spacing:.16em;text-transform:uppercase;margin:0 0 .75rem;font-size:.72rem;font-weight:800;line-height:1.4}.hero h1{max-width:15ch;color:var(--white);letter-spacing:-.025em;margin:0 0 1rem;font-size:clamp(2.65rem,4.9vw,5.7rem);line-height:1.06}.hero-lede{color:#ffffffe0;max-width:34ch;margin-bottom:0;font-size:clamp(1.05rem,1.6vw,1.3rem);line-height:1.55}.hero-actions{margin-top:1.6rem}.button-hero-primary{border-color:var(--white);background:var(--white);color:var(--ink)}.button-hero-primary:hover{border-color:var(--accent-soft);background:var(--accent-soft)}.button-hero-secondary{color:var(--white);-webkit-backdrop-filter:blur(12px);backdrop-filter:blur(12px);background:#0f172a2e;border-color:#ffffff80}.button-hero-secondary:hover{background:#0f172a80}.hero-verified{color:#ffffffad;margin:1rem 0 0;font-size:.8rem;font-weight:650}.trust-bar{border-bottom:1px solid var(--line);background:var(--paper)}.trust-bar-grid{grid-template-columns:repeat(3,minmax(0,1fr));display:grid}.trust-bar p{border-left:1px solid var(--line);flex-direction:column;justify-content:center;min-height:9rem;margin:0;padding:2rem clamp(1.25rem,3vw,2.5rem);display:flex}.trust-bar p:first-child{border-left:0}.trust-bar strong{color:var(--ink);margin-bottom:.35rem;font-size:.86rem}.trust-bar span{color:var(--ink-soft);font-size:.84rem;line-height:1.5}.section{padding-top:clamp(80px,10vw,132px);padding-bottom:clamp(80px,10vw,132px)}.arrival-plan-home{scroll-margin-top:92px}.section-tint{background:var(--paper-deep)}.section-heading{margin-bottom:50px}.split-heading{grid-template-columns:1.25fr .75fr;align-items:end;gap:70px;display:grid}.split-heading h2{margin-bottom:0}.split-heading>p{max-width:470px;color:var(--ink-soft);margin-bottom:4px}.problem-grid,.guide-grid,.method-grid{grid-template-columns:repeat(3,minmax(0,1fr));gap:18px;display:grid}.problem-card{border:1px solid var(--line);border-radius:var(--radius);background:var(--white);flex-direction:column;min-height:0;text-decoration:none;display:flex;position:relative;overflow:hidden}.problem-card:hover{border-color:var(--ink);box-shadow:0 16px 42px #0f172a1f}.problem-card-media{aspect-ratio:16/9;background:var(--paper-deep);position:relative;overflow:hidden}.problem-card-media img{object-fit:cover;width:100%;height:100%;display:block}.problem-card-body{min-height:188px;padding:24px 82px 28px 28px}.card-number{min-width:42px;min-height:34px;color:var(--red);background:#ffffffeb;border:1px solid #ffffffb8;border-radius:999px;justify-content:center;align-items:center;padding:6px 10px;font-family:ui-monospace,SFMono-Regular,Menlo,monospace;font-size:13px;font-weight:800;line-height:1;display:inline-flex;position:absolute;top:16px;left:16px;box-shadow:0 6px 20px #0f172a1f}.problem-card-image-note,.guide-card-image-note{color:var(--white);letter-spacing:.04em;background:#0f172ac7;border-radius:999px;padding:5px 9px;font-size:10px;font-weight:750;line-height:1.2;position:absolute;bottom:12px;right:12px}.problem-card p,.guide-card>p,.method-grid p{color:var(--ink-soft)}.circle-arrow{border:1px solid var(--line);border-radius:50%;place-items:center;width:46px;height:46px;font-size:19px;display:grid;position:absolute;bottom:24px;right:24px}.guide-card{border:1px solid var(--line);border-radius:var(--radius);background:var(--white);flex-direction:column;min-height:300px;padding:26px;display:flex}.guide-card-media{margin:-26px -26px 20px;position:relative}.guide-card-image-note{bottom:12px;right:12px}.guide-card-cover{border-radius:var(--radius) var(--radius) 0 0;aspect-ratio:16/9;background:var(--paper-deep);display:block;overflow:hidden}.guide-card-cover img{object-fit:cover;width:100%;height:100%;transition:transform .35s var(--ease-out-expo,cubic-bezier(.16, 1, .3, 1));display:block}.guide-card-credit{border-bottom:1px solid var(--line);color:var(--ink-soft);padding:8px 12px;font-size:11px;line-height:1.45}.guide-card-credit a{justify-content:center;align-items:center;min-width:44px;min-height:44px;margin-block:-15px;font-weight:650;display:inline-flex}@media (hover:hover){.guide-card:hover .guide-card-cover img{transform:scale(1.04)}}.guide-card-topline{justify-content:space-between;align-items:flex-start;gap:16px;display:flex}.guide-card h3 a{text-decoration:none}.guide-card h3 a:hover{text-decoration:underline}.guide-card .text-link{margin-top:auto}.status{border:1px solid var(--line);background:var(--paper);letter-spacing:.035em;text-transform:uppercase;border-radius:999px;flex:none;align-items:center;gap:7px;min-height:28px;padding:5px 9px;font-size:11px;font-weight:800;line-height:1;display:inline-flex}.status-dot{background:currentColor;border-radius:50%;width:7px;height:7px}.status-verified{color:var(--green)}.status-needs-recheck{color:#b45309}.status-research-draft{color:var(--red)}.text-link{align-items:center;min-height:44px;font-weight:760;display:inline-flex}.section-heading-action{max-width:470px}.section-heading-action p{color:var(--ink-soft);margin-bottom:.5rem}.home-method-section{grid-template-columns:minmax(0,1.15fr) minmax(18rem,.85fr);align-items:end;gap:clamp(3rem,8vw,7rem);display:grid}.home-method-section h2{max-width:12ch}.home-method-section>div:first-child>p:last-child{max-width:42rem;color:var(--ink-soft);margin-bottom:0;font-size:1.08rem}.method-actions{justify-items:start;gap:1rem;display:grid}.guide-card h3 a{align-items:center;min-height:44px;display:inline-flex}.page-shell{padding-bottom:120px}.page-hero{padding:100px 0 72px}.page-hero h1,.guide-hero h1,.not-found h1{font-size:clamp(3rem,7vw,6.4rem)}.narrow-copy{max-width:900px}.narrow-copy>p:last-child,.guide-hero .hero-lede{max-width:720px;color:var(--ink-soft);font-size:1.22rem}.all-guides{grid-template-columns:repeat(2,minmax(0,1fr))}.topic-nav{flex-wrap:wrap;gap:10px;margin:-24px 0 54px;display:flex}.topic-nav a{border:1px solid var(--line);background:var(--white);border-radius:999px;align-items:center;min-height:44px;padding:9px 15px;font-size:.9rem;font-weight:720;text-decoration:none;display:inline-flex}.topic-nav a:hover{background:var(--paper-deep)}.breadcrumbs{color:var(--ink-soft);padding-top:28px;font-size:.88rem}.breadcrumbs ol{flex-wrap:wrap;align-items:center;gap:8px;min-width:0;margin:0;padding:0;list-style:none;display:flex}.breadcrumbs li{min-width:0;max-width:100%}.breadcrumbs li:not(:last-child){flex:none}.breadcrumbs li:last-child{text-overflow:ellipsis;white-space:nowrap;flex:14rem;overflow:hidden}.breadcrumbs li:not(:last-child):after{content:"/";color:color-mix(in srgb, var(--ink-soft) 55%, transparent);margin-left:8px}.breadcrumbs a{align-items:center;min-height:32px;display:inline-flex}.guide-breadcrumbs+.guide-hero{margin-top:28px}.guide-hero{background:var(--paper-deep);border-bottom:1px solid var(--line);padding:96px 0}.guide-hero h1{margin-top:28px}.byline{color:var(--ink-soft);margin:26px 0 0;font-size:.93rem}.byline a{align-items:center;min-height:44px;font-weight:750;display:inline-flex}.verification-card,.sticky-card{border:1px solid var(--line);border-radius:var(--radius);background:var(--white);padding:26px}.verification-card dl{margin:0}.verification-card dl>div{border-top:1px solid var(--line);padding:16px 0}.verification-card dt{color:var(--ink-soft);text-transform:uppercase;letter-spacing:.08em;font-size:12px;font-weight:750}.verification-card dd{margin:4px 0 0;font-weight:650}.article-layout{grid-template-columns:minmax(0,760px) minmax(250px,1fr);gap:80px;padding-top:72px;padding-bottom:120px;display:grid}.article-main,.article-side{min-width:0}.warning-note{border-left:5px solid var(--red);background:#fee2e2;margin-bottom:32px;padding:22px 24px}.warning-note p{margin:4px 0 0}.answer-block{border-radius:var(--radius);background:var(--ink);color:var(--white);padding:34px}.answer-block .eyebrow{color:#93c5fd}.answer-block>p:last-child{margin:0;font-size:clamp(1.3rem,2.5vw,1.8rem);line-height:1.45}.tax-calculator{border:1px solid var(--line);border-radius:var(--radius);background:var(--white);grid-template-columns:minmax(0,.9fr) minmax(300px,1.1fr);gap:34px;margin-top:32px;padding:30px;display:grid}.tax-calculator h2{margin-top:8px;font-size:clamp(1.65rem,3vw,2.35rem)}.tax-calculator p{color:var(--ink-soft)}.tax-calculator-form{align-content:start;gap:16px;display:grid}.tax-calculator-form>label,.tax-calculator-form legend{color:var(--ink);font-size:.92rem;font-weight:750}.tax-amount-field{border:1px solid var(--line);background:var(--paper);border-radius:14px;align-items:center;min-height:54px;display:flex}.tax-amount-field:focus-within{border-color:var(--ink);box-shadow:0 0 0 3px #101c351f}.tax-amount-field span{color:var(--ink-soft);padding-left:16px;font-weight:800}.tax-amount-field input{width:100%;min-height:52px;color:var(--ink);font:inherit;background:0 0;border:0;outline:0;padding:0 16px 0 8px;font-size:1.1rem;font-weight:750}.tax-calculator fieldset{border:0;flex-wrap:wrap;gap:12px;margin:0;padding:0;display:flex}.tax-calculator fieldset label{border:1px solid var(--line);cursor:pointer;border-radius:12px;align-items:center;gap:9px;min-height:44px;padding:10px 14px;display:inline-flex}.tax-calculator-result{background:var(--ink);color:var(--white);border-radius:14px;flex-wrap:wrap;justify-content:space-between;align-items:center;gap:12px;padding:18px;display:flex}.tax-calculator-result span{color:#cbd5e1;max-width:28ch;font-size:.88rem}.tax-calculator-result strong{font-size:1.45rem}.tax-calculator .tax-calculator-warning{border-left:4px solid var(--red);color:var(--ink);background:#fee2e2;margin:0;padding:14px 16px;font-size:.9rem}.tax-calculator .tax-calculator-note{margin:0;font-size:.82rem}.context-link-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;display:grid}.context-link-grid a{border:1px solid var(--line);background:var(--white);border-radius:16px;flex-direction:column;justify-content:space-between;gap:14px;min-height:132px;padding:20px;text-decoration:none;display:flex}.context-link-grid a:hover{border-color:var(--green)}.context-link-grid span{color:var(--ink-soft);font-size:.92rem}.rules-change-list{border-top:1px solid var(--line);display:grid}.rules-change-list article{border-bottom:1px solid var(--line);grid-template-columns:160px minmax(0,1fr);gap:28px;padding:28px 0;display:grid}.rules-change-list time{color:var(--red);letter-spacing:.04em;text-transform:uppercase;font-size:.85rem;font-weight:800}.rules-change-list h3,.rules-change-list p{margin-top:0}.rules-change-list p{color:var(--ink-soft)}.rules-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:18px;display:grid}.rule-card{border:1px solid var(--line);border-radius:var(--radius);background:var(--white);flex-direction:column;min-width:0;padding:26px;display:flex}.rule-card h3{margin:16px 0 22px;font-size:clamp(1.25rem,2vw,1.6rem);line-height:1.25}.rule-card h3 a{align-items:center;min-height:44px;text-decoration:none;display:flex}.rule-card dl{grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;margin:0 0 24px;display:grid}.rule-card dt{color:var(--ink-soft);letter-spacing:.04em;text-transform:uppercase;font-size:.72rem;font-weight:750}.rule-card dd{margin:5px 0 0;font-size:.9rem;font-weight:750}.rule-card .text-link{margin-top:auto}.faq-list{border-top:1px solid var(--line);gap:0;display:grid}.faq-list details{border-bottom:1px solid var(--line)}.faq-list summary{cursor:pointer;min-height:68px;color:var(--ink);letter-spacing:-.02em;justify-content:space-between;align-items:center;gap:18px;padding:18px 0;font-size:1.2rem;font-weight:800;line-height:1.3;list-style:none;display:flex}.faq-list summary::-webkit-details-marker{display:none}.check-item-details summary::-webkit-details-marker{display:none}.faq-list summary:after,.check-item-details summary:after{content:"+";color:var(--ink-soft);flex:none;font-size:1.1rem;font-weight:500;transition:transform .16s ease-out}.faq-list details[open] summary:after,.check-item-details[open] summary:after{transform:rotate(45deg)}.faq-list p{color:var(--ink-soft);margin:0;padding:0 2.5rem 22px 0}.article-section{padding-top:72px}.article-section h2{font-size:clamp(2rem,4vw,3.2rem)}.longform-section{scroll-margin-top:110px}.longform-section p,.guide-bullets li,.guide-table{color:var(--ink-soft);font-size:1.05rem;line-height:1.75}.longform-section p+p{margin-top:1.25rem}.guide-bullets{margin:28px 0 0;padding-left:1.25rem}.guide-bullets li+li{margin-top:12px}.guide-table-wrap{border:1px solid var(--line);background:var(--white);border-radius:16px;width:100%;max-width:100%;margin-top:32px;overflow-x:auto}.guide-table{border-collapse:collapse;width:100%;min-width:620px;font-size:.95rem;line-height:1.5}.guide-table caption{color:var(--ink);text-align:left;padding:18px 20px;font-weight:800}.guide-table th,.guide-table td{border-top:1px solid var(--line);text-align:left;vertical-align:top;padding:15px 20px}.guide-table thead th{color:var(--ink);background:var(--paper-deep);letter-spacing:.04em;text-transform:uppercase;font-size:.8rem}.guide-table tbody th{min-width:150px;color:var(--ink)}.guide-image-placeholder{border:1px dashed color-mix(in srgb, var(--ink-soft) 55%, transparent);border-radius:var(--radius);background:var(--paper-deep);margin:36px 0 0;overflow:hidden}.guide-image{border:1px solid var(--line);border-radius:var(--radius);background:var(--white);margin:36px 0 0;overflow:hidden}.guide-image-link{background:#f8fafc;display:block}.guide-image img{object-fit:contain;background:#f8fafc;width:100%;height:auto;display:block}.guide-image figcaption{border-top:1px solid var(--line);color:var(--ink-soft);padding:16px 20px;font-size:.88rem;line-height:1.55}.guide-image figcaption>span:first-child{display:block}.guide-image figcaption>a{min-height:44px;color:var(--ink);text-underline-offset:.2em;align-items:center;gap:.35rem;margin-top:6px;font-weight:800;display:inline-flex}.guide-image-placeholder>div{min-height:270px;color:var(--ink-soft);text-align:center;place-content:center;gap:8px;padding:30px;display:grid}.guide-image-placeholder>div span{letter-spacing:.09em;text-transform:uppercase;font-size:.78rem;font-weight:800}.guide-image-placeholder>div strong{color:var(--ink);font-size:clamp(1.4rem,3vw,2.1rem)}.guide-image-placeholder figcaption{border-top:1px dashed color-mix(in srgb, var(--ink-soft) 45%, transparent);color:var(--ink-soft);gap:5px;padding:18px 20px;font-size:.88rem;display:grid}.guide-image-placeholder figcaption strong{color:var(--ink);letter-spacing:.07em;text-transform:uppercase;font-size:.74rem}.step-list{margin:38px 0 0;padding:0;list-style:none}.step-list li{border-top:1px solid var(--line);grid-template-columns:52px 1fr;gap:20px;padding:28px 0;display:grid}.step-list li>span{color:var(--red);font-family:ui-monospace,SFMono-Regular,Menlo,monospace;font-weight:800}.step-list p{color:var(--ink-soft);margin-bottom:0}.fallback-block{border-radius:var(--radius);background:var(--accent-soft);margin-top:72px;padding:38px}.fallback-block .eyebrow{color:#166534}.plain-list,.source-list{margin:0;padding:0;list-style:none}.plain-list li,.source-list li{border-top:1px solid var(--line);padding:15px 0 15px 27px;position:relative}.plain-list li:before{content:"→";font-weight:850;position:absolute;left:0}.source-list li:before{content:"↗";font-weight:850;position:absolute;left:0}.source-list a{align-items:center;min-height:44px;display:inline-flex}.passport-switcher{border:1px solid var(--line);background:var(--white);border-radius:20px;margin-top:32px;padding:24px}.passport-switcher h2{margin-top:6px;font-size:clamp(1.45rem,3vw,2rem)}.passport-switcher ul{grid-template-columns:repeat(2,minmax(0,1fr));gap:10px;margin:20px 0 16px;padding:0;list-style:none;display:grid}.passport-switcher a,.passport-switcher li>span{border:1px solid var(--line);min-height:48px;color:var(--ink);border-radius:12px;align-items:center;padding:11px 14px;font-weight:750;text-decoration:none;display:flex}.passport-switcher a:hover,.passport-switcher a:focus-visible{border-color:var(--ink)}.passport-switcher li>span{border-color:var(--ink);background:var(--ink);color:var(--white)}.passport-switcher>p:last-child{color:var(--ink-soft);margin:0}.passport-switcher>p:last-child a{text-underline-offset:3px;border:0;min-height:44px;padding:0;text-decoration:underline;display:inline-flex}.article-side{min-width:0}.sticky-card{display:grid;position:sticky;top:108px}.sticky-card>a{border-top:1px solid var(--line);padding:17px 0;font-weight:750;line-height:1.35;text-decoration:none;display:grid}.sticky-card>a span{color:var(--ink-soft);margin-bottom:4px;font-size:12px;font-weight:600}.checklist{border:1px solid var(--line);background:var(--white);box-shadow:var(--shadow);border-radius:28px;padding:36px}.readiness-builder{gap:32px;display:grid}.planner-preview{grid-template-columns:minmax(0,.82fr) minmax(0,1.18fr);align-items:center;gap:clamp(2rem,7vw,6rem);display:grid}.planner-intro{max-width:760px}.planner-intro h2{margin-bottom:18px;font-size:clamp(2.35rem,5vw,4.6rem)}.planner-intro>p:last-child{color:var(--ink-soft);font-size:1.08rem}.planner-toggle{margin-top:1.5rem}.planner-intro .local-note{margin:.8rem 0 0;font-size:.78rem}.sample-plan{border:1px solid var(--line);border-radius:calc(var(--radius) + 4px);background:var(--white);box-shadow:var(--shadow);overflow:hidden}.sample-plan-header{border-bottom:1px solid var(--line);background:var(--ink);color:var(--white);justify-content:space-between;align-items:center;gap:1rem;padding:1.25rem 1.5rem;display:flex}.sample-plan-header p{color:var(--color-gold-300);letter-spacing:.12em;text-transform:uppercase;margin:0;font-size:.72rem;font-weight:800}.sample-plan-header strong{font-size:.82rem}.sample-plan ol{margin:0;padding:0 1.5rem;list-style:none}.sample-plan li{border-top:1px solid var(--line);grid-template-columns:2.25rem 1fr;align-items:start;gap:.75rem;min-height:5.2rem;padding:1.15rem 0;display:grid}.sample-plan li:first-child{border-top:0}.sample-plan li span{color:var(--red);font-family:ui-monospace,SFMono-Regular,Menlo,monospace;font-size:.75rem;font-weight:800}.sample-plan li strong{line-height:1.45}.planner-full{gap:32px;padding-top:1rem;scroll-margin-top:92px;display:grid}.planner-full[hidden]{display:none}.profile-panel,.plan-card,.plan-actions{border:1px solid var(--line);border-radius:var(--radius);background:var(--paper-deep);padding:32px}.field-grid{grid-template-columns:repeat(3,minmax(0,1fr));gap:20px;display:grid}.field-grid label,.plan-card label{color:var(--ink-soft);gap:8px;font-size:13px;font-weight:750;display:grid}.field-grid select,.field-grid input,.plan-card input{border:1px solid var(--line);background:var(--white);width:100%;min-height:50px;color:var(--ink);border-radius:12px;padding:10px 13px}.profile-panel .local-note{margin:22px 0 0}.generated-plan-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:24px;display:grid}.plan-card{background:var(--white)}.plan-card h3{margin-bottom:24px;font-size:clamp(1.65rem,3vw,2.35rem)}.plan-card label+label{margin-top:14px}.plan-card pre,.plan-actions pre{background:var(--ink);max-width:100%;color:var(--white);white-space:pre-wrap;overflow-wrap:anywhere;border-radius:14px;margin:24px 0 0;padding:20px;font:600 13px/1.65 ui-monospace,SFMono-Regular,Menlo,monospace;overflow:auto}.plan-card ol{margin:0;padding-left:22px}.plan-card li{color:var(--ink-soft);padding:0 0 18px 8px}.plan-actions{background:var(--accent-soft)}.plan-actions .button-row{margin-top:0}.plan-actions details{margin-top:18px}.plan-actions summary{cursor:pointer;align-items:center;min-height:44px;font-weight:750;display:flex}.checklist-heading{justify-content:space-between;align-items:end;gap:24px;display:flex}.checklist-heading h2{margin-bottom:0;font-size:clamp(2rem,4vw,3.2rem)}.progress-track{background:var(--paper-deep);border-radius:999px;height:10px;margin:28px 0 10px;overflow:hidden}.progress-track span{background:var(--green);height:100%;display:block}.local-note{color:var(--ink-soft);font-size:13px}.checklist-items{margin-top:28px}.check-item{border-top:1px solid var(--line);grid-template-columns:48px 1fr;gap:18px;padding:25px 0;display:grid}.check-toggle{border:2px solid var(--ink);width:44px;height:44px;color:var(--white);cursor:pointer;background:0 0;border-radius:14px;place-items:center;padding:0;font-weight:900;display:grid}.check-toggle[aria-pressed=true]{background:var(--green);border-color:var(--green)}.check-item h3{margin-bottom:8px}.check-item-details{margin-top:2px}.check-item-details summary{cursor:pointer;min-height:44px;color:var(--ink);justify-content:space-between;align-items:center;gap:12px;font-size:.92rem;font-weight:750;list-style:none;display:flex}.check-item-details p{color:var(--ink-soft);margin:2px 0 4px}.check-item a{align-items:center;min-height:44px;font-weight:750;display:inline-flex}.check-item.is-done h3,.check-item.is-done p{opacity:.62}.text-button{min-height:44px;color:var(--red);cursor:pointer;text-underline-offset:4px;background:0 0;border:0;margin-top:18px;padding:8px 0;font-weight:750;text-decoration:underline}.content-section,.prose-section{border-top:1px solid var(--line);margin-top:88px;padding-top:88px}.china-travel-page .page-hero{padding-bottom:64px}.china-travel-page .method-grid article>p:not(.eyebrow){color:var(--ink-soft)}.china-travel-page .method-grid .text-link{margin-top:auto;padding-top:20px}.china-travel-topic-grid{grid-template-columns:repeat(3,minmax(0,1fr))}.china-travel-plan-cta .button{margin-top:12px}.two-column{grid-template-columns:.85fr 1.15fr;gap:80px;display:grid}.two-column h2{font-size:clamp(2rem,4vw,3.2rem)}.legal-page{max-width:980px}.method-grid{grid-template-columns:repeat(3,minmax(0,1fr))}.method-grid article{border:1px solid var(--line);border-radius:var(--radius);background:var(--white);flex-direction:column;min-height:270px;padding:26px;display:flex}.method-grid h2{margin-top:auto;font-size:1.7rem}.prose-section{max-width:760px}.prose-section h2{font-size:clamp(2rem,4vw,3.1rem)}.prose-section p,.prose-section li{color:var(--ink-soft);font-size:1.08rem}.correction-builder{border:1px solid var(--line);border-radius:var(--radius);background:var(--white);padding:34px;display:grid}.correction-builder label{margin:18px 0 8px;font-weight:750}.correction-builder label:first-child{margin-top:0}.correction-builder input,.correction-builder textarea{border:1px solid var(--line);width:100%;color:var(--ink);background:#fff;border-radius:12px;padding:13px 15px}.correction-builder textarea{resize:vertical}.form-status{min-height:26px;color:var(--ink-soft);margin:16px 0 0}.correction-builder details{margin-top:14px}.correction-builder summary{cursor:pointer;align-items:center;min-height:44px;font-weight:750;display:flex}.correction-builder pre{white-space:pre-wrap;background:var(--paper);border-radius:12px;padding:16px;overflow:auto}.not-found{flex-direction:column;justify-content:center;align-items:flex-start;min-height:72svh;padding-top:110px;padding-bottom:110px;display:flex}.site-footer{color:var(--white);background:#0f172a;padding:64px 0}.site-footer .muted{color:#cbd5e1}.footer-image-disclosure{max-width:46rem;font-size:.84rem}.footer-updated{margin-bottom:0;font-size:.84rem}.footer-grid{grid-template-columns:1fr auto;gap:70px;display:grid}.footer-grid>div{max-width:530px}.footer-brand{color:var(--white);margin-bottom:20px}.footer-brand .brand-mark,.footer-brand .wordmark{color:var(--white)}.footer-grid nav{align-content:start;gap:12px;display:grid}.footer-grid nav a{align-items:center;min-height:44px;display:flex}@media (min-width:768px){.hero{min-height:72vh}.hero-media img{object-position:center 38%}.hero-scrim{background:linear-gradient(#0f172a0d 28%,#0f172a7a 60%,#0f172ae6 100%)}}@media (max-width:860px){.desktop-nav{display:none}.mobile-menu{display:block}.guide-hero-grid,.split-heading,.home-method-section,.planner-preview,.article-layout,.two-column,.tax-calculator{grid-template-columns:1fr}.guide-hero-grid{gap:64px}.split-heading,.two-column{gap:20px}.problem-grid,.guide-grid,.method-grid,.context-link-grid,.rules-grid{grid-template-columns:1fr 1fr}.problem-grid{grid-template-columns:1fr}.problem-card{grid-template-columns:minmax(250px,42%) 1fr;display:grid}.problem-card-media{aspect-ratio:auto;min-height:230px}.problem-card-body{min-height:230px;padding-block:34px}.problem-grid .problem-card:last-child,.method-grid article:last-child{grid-column:1/-1}.sticky-card{position:static}.article-layout{gap:50px}}@media (max-width:600px){.passport-switcher{padding:1rem}.passport-switcher ul{grid-template-columns:1fr}.shell{width:min(calc(100% - 28px), var(--shell))}.header-inner{min-height:68px}.brand-mark{flex-basis:26px;width:26px;height:26px}.wordmark{font-size:1.35rem}h1{font-size:3rem}.hero{min-height:76svh}.hero-content{padding-top:7.5rem;padding-bottom:2.5rem}.hero h1{max-width:13ch;font-size:clamp(2.45rem,12vw,3.3rem);line-height:1.08}.section{padding-top:44px;padding-bottom:44px}.page-shell{padding-bottom:72px}.page-hero h1,.guide-hero h1,.not-found h1{font-size:clamp(2.5rem,12vw,3.2rem)}.narrow-copy>p:last-child,.guide-hero .hero-lede{font-size:1.05rem}.section-heading{margin-bottom:28px}.checklist,.correction-builder,.fallback-block,.tax-calculator{padding:20px}.button-row,.button-row .button{width:100%}.trust-bar-grid,.rules-grid,.rules-change-list article{grid-template-columns:1fr}.rules-change-list article{gap:10px}.rule-card dl{grid-template-columns:1fr}.trust-bar p{border-top:1px solid var(--line);border-left:0;min-height:0;padding:1.35rem 0}.trust-bar p:first-child{border-top:0}.problem-grid,.guide-grid,.method-grid,.context-link-grid,.field-grid,.generated-plan-grid{grid-template-columns:1fr}.home-priority-section .problem-grid,.home-featured-section .guide-grid{overscroll-behavior-inline:contain;scroll-snap-type:inline mandatory;scrollbar-width:thin;grid-template-columns:none;grid-auto-columns:min(84vw,330px);grid-auto-flow:column;width:calc(100% + 28px);margin-inline:-14px;padding:0 14px 16px;display:grid;overflow-x:auto}.home-priority-section .problem-card,.home-featured-section .guide-card{scroll-snap-align:start}.problem-grid .problem-card:last-child,.method-grid article:last-child{grid-column:auto}.problem-card{min-height:0;display:flex}.problem-card-media{aspect-ratio:16/9;min-height:0}.problem-card-body{min-height:188px;padding-block:24px 28px}.checklist-heading,.footer-grid,.sample-plan-header{flex-direction:column;align-items:flex-start}.readiness-builder{gap:1.25rem}.planner-preview{gap:1.75rem}.planner-intro h2{margin-bottom:.8rem;font-size:clamp(2.15rem,10vw,2.8rem)}.planner-toggle{margin-top:1.1rem}.sample-plan ol{padding-inline:1.15rem}.sample-plan li{min-height:0;padding-block:1rem}.readiness-builder.is-expanded .sample-plan{display:none}.planner-full{padding-top:0;scroll-margin-top:76px}.profile-panel,.plan-card,.plan-actions{padding:20px}.field-grid,.generated-plan-grid,.planner-full{gap:16px}.profile-panel .local-note{margin-top:16px}.plan-card h3{margin-bottom:18px;font-size:1.65rem}.plan-card pre,.plan-actions pre{margin-top:18px;padding:16px}.plan-card li{padding-bottom:12px}.checklist{border-radius:20px;padding:18px}.checklist-heading{gap:8px}.checklist-heading h2{font-size:2rem}.progress-track{height:8px;margin:18px 0 6px}.checklist-items{margin-top:10px}.check-item{grid-template-columns:44px 1fr;gap:12px;padding:14px 0}.check-item .check-phase{letter-spacing:.08em;margin-bottom:4px;font-size:10px}.check-item h3{letter-spacing:-.015em;margin-bottom:2px;font-size:1.05rem;line-height:1.28}.check-item-details summary,.check-item a{font-size:.88rem}.check-item-details p{font-size:.9rem;line-height:1.55}.all-guides .guide-card,.china-travel-page .guide-grid .guide-card{grid-template-rows:auto auto auto minmax(44px,auto);grid-template-columns:104px minmax(0,1fr);align-items:start;gap:6px 14px;min-height:0;padding:16px;display:grid}.all-guides .guide-card-media,.china-travel-page .guide-grid .guide-card-media{grid-area:1/1/5;margin:0}.all-guides .guide-card-cover,.china-travel-page .guide-grid .guide-card-cover{aspect-ratio:4/3;border-radius:12px}.all-guides .guide-card-credit,.china-travel-page .guide-grid .guide-card-credit{overflow-wrap:anywhere;border:0;padding:6px 0 0;font-size:9px;line-height:1.35}.all-guides .guide-card-credit a,.china-travel-page .guide-grid .guide-card-credit a{justify-content:flex-start;align-items:center;min-width:44px;min-height:44px;margin:0;padding:0;display:flex}.all-guides .guide-card-credit>span,.china-travel-page .guide-grid .guide-card-credit>span{display:none}.all-guides .guide-card-topline,.all-guides .guide-card>h3,.all-guides .guide-card>p,.all-guides .guide-card>.text-link,.china-travel-page .guide-grid .guide-card-topline,.china-travel-page .guide-grid .guide-card>h3,.china-travel-page .guide-grid .guide-card>p,.china-travel-page .guide-grid .guide-card>.text-link{grid-column:2;margin:0}.all-guides .guide-card-topline,.china-travel-page .guide-grid .guide-card-topline{gap:6px}.all-guides .guide-card .eyebrow,.china-travel-page .guide-grid .guide-card .eyebrow{letter-spacing:.07em;margin-bottom:0;font-size:9px}.all-guides .guide-card h3,.china-travel-page .guide-grid .guide-card h3{font-size:1.08rem;line-height:1.25}.all-guides .guide-card>p,.china-travel-page .guide-grid .guide-card>p{color:var(--ink-soft);font-size:.88rem;line-height:1.45}.all-guides .guide-card .text-link,.china-travel-page .guide-grid .guide-card .text-link{align-self:end;font-size:.9rem}.topic-nav{gap:8px;margin:-10px 0 32px}.guide-breadcrumbs+.guide-hero{margin-top:16px}.guide-hero-grid{gap:32px}.byline{margin-top:18px}.verification-card,.sticky-card{padding:20px}.verification-card dl>div{padding:12px 0}.answer-block{padding:24px}.answer-block>p:last-child{font-size:1.2rem}.article-section h2,.two-column h2,.prose-section h2{font-size:1.9rem}.longform-section p,.guide-bullets li,.guide-table,.prose-section p,.prose-section li{font-size:1rem;line-height:1.68}.context-link-grid a{gap:8px;min-height:0;padding:16px}.step-list{margin-top:24px}.step-list li{padding:18px 0}.fallback-block{margin-top:48px}.faq-list summary{min-height:56px;padding:12px 0;font-size:1rem}.faq-list p{padding:0 2rem 16px 0;font-size:.94rem;line-height:1.6}.plain-list li,.source-list li{padding-block:12px}.guide-table-wrap,.guide-image,.guide-image-placeholder{margin-top:26px}.guide-table caption,.guide-table th,.guide-table td,.guide-image figcaption{padding:12px 14px}.method-grid article{min-height:0;padding:20px}.method-grid h2{margin-top:16px;font-size:1.5rem}.rule-card{padding:18px}.rule-card h3{margin:12px 0 16px;font-size:1.2rem}.rule-card dl{grid-template-columns:repeat(3,minmax(0,1fr));gap:8px;margin-bottom:10px}.breadcrumbs a{min-height:44px;margin-inline:-3px;padding-inline:3px}.source-list li{padding-block:4px}.rules-change-list article{padding:20px 0}.site-footer{padding:48px 0}.footer-brand{margin-bottom:14px}.page-hero{padding:56px 0 44px}.guide-hero{padding:58px 0 46px}.guide-hero h1{margin-top:18px}.guide-card-topline{flex-direction:column;align-items:flex-start}.article-layout{padding-top:32px;padding-bottom:64px}.article-section{padding-top:44px}.step-list li{grid-template-columns:38px 1fr;gap:12px}.check-item{grid-template-columns:44px 1fr;gap:12px}.content-section,.prose-section{margin-top:48px;padding-top:48px}.footer-grid{gap:38px;display:flex}}@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}.guide-card-cover img{transition:none}.guide-card:hover .guide-card-cover img,.button:active,.problem-card:active,.guide-card a:active{transform:none}}@media (prefers-contrast:more){:root{--line:#0f172a8c}}@media (prefers-reduced-transparency:reduce){.site-header{background:var(--paper);-webkit-backdrop-filter:none;backdrop-filter:none}.button-hero-secondary{-webkit-backdrop-filter:none;backdrop-filter:none;background:#0f172ad1}}
