.cpa-irs-page{--cpa-irs-blue:var(--cpa-blue,#1f5dc6);--cpa-irs-dark:var(--cpa-blue-dark,#032ba5);--cpa-irs-pale:#edf5ff;--cpa-irs-line:#cbdcf1}.cpa-irs-page [hidden]{display:none!important}.cpa-irs-page .cpa-irs-intro,.cpa-irs-page .cpa-irs-note{background:var(--cpa-irs-pale);border:1px solid var(--cpa-irs-line);border-left:4px solid var(--cpa-irs-blue);border-radius:8px;padding:1.25em;margin:1.25em 0}.cpa-irs-page a{color:var(--cpa-irs-dark);text-decoration:underline;text-underline-offset:.15em}.cpa-irs-page a:hover{color:var(--cpa-irs-blue)}.cpa-irs-page .cpa-irs-button,.cpa-irs-page button{display:inline-block;font:inherit;color:#fff;background:var(--cpa-irs-blue);border:1px solid var(--cpa-irs-blue);border-radius:5px;padding:.6em .9em;text-decoration:none;cursor:pointer}.cpa-irs-page .cpa-irs-button:hover,.cpa-irs-page button:hover{background:var(--cpa-irs-dark);color:#fff}.cpa-irs-page button:disabled{background:#e4eaf2;border-color:#cbd5e1;color:#475569;cursor:default}.cpa-irs-page a:focus-visible,.cpa-irs-page button:focus-visible,.cpa-irs-page input:focus-visible,.cpa-irs-page select:focus-visible,.cpa-irs-page .cpa-irs-table-wrap:focus-visible{outline:3px solid var(--cpa-irs-blue);outline-offset:3px}.cpa-irs-page .cpa-irs-cards{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:1em;margin:1.25em 0}.cpa-irs-page .cpa-irs-card{border:1px solid var(--cpa-irs-line);border-radius:8px;padding:1em;background:#fff}.cpa-irs-page .cpa-irs-card h3{margin-top:0}.cpa-irs-page .cpa-irs-card p:last-child{margin-bottom:0}.cpa-irs-page .cpa-irs-controls{display:flex;flex-wrap:wrap;align-items:end;gap:.8em;background:var(--cpa-irs-pale);border-radius:8px;padding:1em}.cpa-irs-page .cpa-irs-controls label{display:flex;flex-direction:column;gap:.35em;flex:1 1 10em;font-weight:600}.cpa-irs-page .cpa-irs-controls label:first-child{flex:2 1 16em}.cpa-irs-page input,.cpa-irs-page select{box-sizing:border-box;width:100%;min-width:0;font:inherit;font-weight:400;padding:.55em;color:#172b4d;background:#fff;border:1px solid #8da5c5;border-radius:4px}.cpa-irs-page .cpa-irs-table-wrap{overflow-x:auto;border:1px solid var(--cpa-irs-line);border-radius:6px;margin:1em 0}.cpa-irs-page .cpa-irs-table{border-collapse:collapse;width:100%;min-width:44em;margin:0;font:inherit}.cpa-irs-page .cpa-irs-table caption{text-align:left;font-weight:600;padding:.8em;background:#fff}.cpa-irs-page .cpa-irs-table th,.cpa-irs-page .cpa-irs-table td{text-align:left;vertical-align:top;padding:.75em;border:0;border-bottom:1px solid var(--cpa-irs-line)}.cpa-irs-page .cpa-irs-table thead th{background:var(--cpa-irs-blue);color:#fff}.cpa-irs-page .cpa-irs-table tbody tr:nth-child(even){background:#f5f9ff}.cpa-irs-page .cpa-irs-table tbody th{font-weight:600}.cpa-irs-page .cpa-irs-table td:last-child{min-width:8em}.cpa-irs-page .cpa-irs-pagination{display:flex;justify-content:center;align-items:center;flex-wrap:wrap;gap:1em;margin:1em 0}.cpa-irs-page .cpa-irs-updated{color:inherit}@media(max-width:600px){.cpa-irs-page .cpa-irs-cards{grid-template-columns:1fr}.cpa-irs-page .cpa-irs-controls label{flex-basis:100%}}@media(prefers-reduced-motion:reduce){.cpa-irs-page *{scroll-behavior:auto}}@media print{.cpa-irs-page .cpa-irs-controls,.cpa-irs-page .cpa-irs-pagination{display:none!important}.cpa-irs-page .cpa-irs-table-wrap{overflow:visible}.cpa-irs-page .cpa-irs-table{min-width:0}}