/* Layout: one narrow reading column; boxes styled like cells on the W-2 form itself (small label top-left, value below). */
:root {
  --paper: #f5f6f3;      /* page */
  --sheet: #ffffff;      /* form cells */
  --ink: #1b2230;        /* body text */
  --ink-soft: #4a5466;   /* secondary text */
  --rule: #c9cfd6;       /* form lines */
  --pen: #2b4c9b;        /* accent: ballpoint blue, links and box numbers */
  --pen-wash: #e6ecf8;   /* light fill behind accent */
  --drop: #a8322a;       /* form red, used only for the box-number tabs */
  --note: #fff6d9;       /* "new for 2026" highlight */
  --font-display: "Schibsted Grotesk", "Helvetica Neue", Arial, sans-serif;
  --font-body: "Source Sans 3", "Segoe UI", Roboto, Arial, sans-serif;
  --font-mono: "IBM Plex Mono", ui-monospace, "SFMono-Regular", Menlo, Consolas, monospace;
  --step--1: 0.875rem;
  --step-0: 1.0625rem;
  --step-1: 1.25rem;
  --step-2: 1.6rem;
  --step-3: 2.15rem;
  color-scheme: light;
}
@media (prefers-color-scheme: dark) {
  :root:not([data-theme="light"]) {
    --paper: #12161d; --sheet: #1a2029; --ink: #e6e9ee; --ink-soft: #a9b2c0;
    --rule: #333c4a; --pen: #8fb0ff; --pen-wash: #1f2b45; --drop: #ef8a80; --note: #3a3216;
    color-scheme: dark;
  }
}
:root[data-theme="dark"] {
  --paper: #12161d; --sheet: #1a2029; --ink: #e6e9ee; --ink-soft: #a9b2c0;
  --rule: #333c4a; --pen: #8fb0ff; --pen-wash: #1f2b45; --drop: #ef8a80; --note: #3a3216;
  color-scheme: dark;
}

*, *::before, *::after { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; scroll-padding-top: 4.5rem; }
body {
  margin: 0;
  background: var(--paper);
  color: var(--ink);
  font-family: var(--font-body);
  font-size: var(--step-0);
  line-height: 1.55;
}
img { max-width: 100%; }
a { color: var(--pen); text-underline-offset: 0.18em; }
a:focus-visible, button:focus-visible, input:focus-visible, summary:focus-visible {
  outline: 3px solid var(--pen); outline-offset: 2px; border-radius: 4px;
}
h1, h2, h3 { font-family: var(--font-display); line-height: 1.2; text-wrap: balance; margin: 0; }
h1 { font-size: var(--step-3); letter-spacing: -0.01em; }
h2 { font-size: var(--step-2); }
h3 { font-size: var(--step-1); }
p { margin: 0; }
code, .mono { font-family: var(--font-mono); font-size: 0.92em; }

.wrap {
  max-width: 46rem;
  margin: 0 auto;
  padding-left: max(16px, env(safe-area-inset-left, 0px));
  padding-right: max(16px, env(safe-area-inset-right, 0px));
}

/* Header */
.site-head {
  position: sticky; top: 0; z-index: 5;
  background: var(--paper);
  border-bottom: 1px solid var(--rule);
}
.site-head .wrap { display: flex; align-items: center; gap: 12px; padding-block: 10px; }
.brand {
  font-family: var(--font-mono); font-weight: 600; font-size: 1.05rem;
  color: var(--ink); text-decoration: none; display: flex; align-items: center; gap: 8px;
}
.brand-mark {
  display: inline-grid; place-items: center; width: 2rem; height: 2rem;
  border: 1.5px solid var(--ink); border-radius: 3px; font-size: 0.72rem; line-height: 1;
}
.site-nav { display: flex; gap: 14px; margin-left: auto; flex-wrap: wrap; font-size: var(--step--1); }
.site-nav a { text-decoration: none; color: var(--ink-soft); }
.site-nav a[aria-current="page"] { color: var(--ink); font-weight: 600; }
.theme-toggle {
  border: 1px solid var(--rule); background: var(--sheet); color: var(--ink);
  border-radius: 999px; font: inherit; font-size: var(--step--1); padding: 4px 10px; cursor: pointer;
}

/* Disclaimer band */
.disclaimer {
  background: var(--pen-wash); color: var(--ink);
  font-size: var(--step--1);
}
.disclaimer .wrap { padding-block: 8px; }

main .wrap { padding-block: 28px 48px; display: grid; gap: 40px; }
.lede { display: grid; gap: 12px; }
.lede p { color: var(--ink-soft); font-size: var(--step-1); max-width: 36rem; }
.eyebrow {
  font-family: var(--font-mono); font-size: var(--step--1); letter-spacing: 0.06em;
  text-transform: uppercase; color: var(--drop);
}

section { display: grid; gap: 16px; }
.section-head { display: grid; gap: 6px; }
.section-head p { color: var(--ink-soft); }

/* Source line shown under every section */
.source {
  font-size: var(--step--1); color: var(--ink-soft);
  border-top: 1px dashed var(--rule); padding-top: 8px;
}
.source strong { color: var(--ink); font-weight: 600; }

/* Form cells: the core visual unit */
.cells { display: grid; gap: 10px; }
.cell {
  background: var(--sheet); border: 1px solid var(--rule); border-radius: 2px;
  padding: 10px 14px 14px; display: grid; gap: 6px; min-width: 0;
}
.cell-label { display: flex; align-items: baseline; gap: 10px; flex-wrap: wrap; }
.boxno {
  font-family: var(--font-mono); font-weight: 600; font-size: 0.85rem;
  color: var(--drop); border: 1px solid currentColor; border-radius: 2px;
  padding: 0 6px; min-width: 2.2rem; text-align: center; flex: none;
}
.cell-name { font-family: var(--font-display); font-weight: 600; font-size: 1.05rem; }
.cell p + p { margin-top: 4px; }
.cell ul { margin: 0; padding-left: 1.2em; }
.tag-new {
  font-family: var(--font-mono); font-size: 0.72rem; text-transform: uppercase; letter-spacing: 0.05em;
  background: var(--note); color: var(--ink); padding: 1px 6px; border-radius: 2px;
}

/* Mini W-2 map on the decoder page */
.formmap {
  display: grid; grid-template-columns: repeat(4, minmax(0, 1fr)); gap: 0;
  border: 1.5px solid var(--ink); background: var(--sheet);
  font-family: var(--font-mono); font-size: 0.78rem;
}
.formmap a {
  display: block; padding: 6px 6px 10px; border-right: 1px solid var(--rule); border-bottom: 1px solid var(--rule);
  color: var(--ink); text-decoration: none; min-width: 0; overflow-wrap: anywhere; line-height: 1.25;
}
.formmap a:hover { background: var(--pen-wash); }
.formmap a b { display: block; color: var(--drop); font-weight: 600; }
.formmap .wide2 { grid-column: span 2; }
.formmap .wide4 { grid-column: span 4; }
.formmap-caption { font-size: var(--step--1); color: var(--ink-soft); }

/* Box 12 code list */
.filter { display: grid; gap: 6px; }
.filter label { font-size: var(--step--1); color: var(--ink-soft); }
.filter input {
  font: inherit; padding: 10px 12px; border: 1px solid var(--rule); border-radius: 4px;
  background: var(--sheet); color: var(--ink); width: 100%;
}
.codes { display: grid; gap: 0; border: 1px solid var(--rule); background: var(--sheet); }
.code { display: grid; grid-template-columns: 3.4rem minmax(0, 1fr); gap: 12px; padding: 10px 12px; border-bottom: 1px solid var(--rule); }
.code:last-child { border-bottom: 0; }
.code dt { font-family: var(--font-mono); font-weight: 600; color: var(--drop); }
.code dd { margin: 0; min-width: 0; }
.code .plain { display: block; color: var(--ink-soft); font-size: var(--step--1); margin-top: 2px; }
.no-match { color: var(--ink-soft); font-style: italic; }

/* Callouts and lists */
.callout { background: var(--note); padding: 12px 14px; border-radius: 2px; display: grid; gap: 6px; }
.qa { display: grid; gap: 10px; }
.qa details { background: var(--sheet); border: 1px solid var(--rule); border-radius: 2px; padding: 10px 14px; }
.qa summary { cursor: pointer; font-weight: 600; font-family: var(--font-display); }
.qa details[open] summary { margin-bottom: 8px; }
.qa details p + p { margin-top: 8px; }

.toc { display: flex; flex-wrap: wrap; gap: 8px; padding: 0; margin: 0; list-style: none; font-size: var(--step--1); }
.toc a {
  display: inline-block; padding: 4px 10px; border: 1px solid var(--rule); border-radius: 999px;
  text-decoration: none; background: var(--sheet);
}

/* Calendar timeline */
.timeline { list-style: none; margin: 0; padding: 0; display: grid; gap: 0; }
.when {
  display: grid; grid-template-columns: 5.2rem minmax(0, 1fr); gap: 14px;
  padding: 14px 0; border-bottom: 1px solid var(--rule);
}
.when:first-child { border-top: 1px solid var(--rule); }
.date {
  font-family: var(--font-mono); line-height: 1.2; text-align: center;
  border: 1.5px solid var(--ink); background: var(--sheet); padding: 6px 4px; align-self: start;
}
.date .mon { display: block; font-size: 0.72rem; text-transform: uppercase; letter-spacing: 0.08em; color: var(--drop); }
.date .day { display: block; font-size: 1.6rem; font-weight: 600; }
.date .dow { display: block; font-size: 0.72rem; color: var(--ink-soft); }
.when-body { display: grid; gap: 4px; min-width: 0; }
.when-body h3 { font-size: 1.1rem; }
.who { font-family: var(--font-mono); font-size: 0.75rem; text-transform: uppercase; letter-spacing: 0.06em; color: var(--ink-soft); }
.steps { margin: 0; padding-left: 1.3em; display: grid; gap: 10px; }
.steps li::marker { font-family: var(--font-mono); color: var(--drop); }

/* Home page section list */
.sections { display: grid; gap: 10px; }
.sec {
  display: grid; grid-template-columns: 2.6rem minmax(0, 1fr); gap: 12px; align-items: start;
  background: var(--sheet); border: 1px solid var(--rule); border-radius: 2px; padding: 14px;
  text-decoration: none; color: var(--ink);
}
a.sec:hover { border-color: var(--pen); }
.sec .boxno { min-width: 0; padding: 2px 0; }
.sec-body { display: grid; gap: 4px; min-width: 0; }
.sec-title { font-family: var(--font-display); font-weight: 600; font-size: var(--step-1); }
.sec-status { font-family: var(--font-mono); font-size: 0.75rem; text-transform: uppercase; letter-spacing: 0.06em; }
.sec-status.live { color: var(--pen); }
.sec-status.soon { color: var(--ink-soft); }
.sec.soon { background: transparent; border-style: dashed; }

.site-foot { border-top: 1px solid var(--rule); font-size: var(--step--1); color: var(--ink-soft); }
.site-foot .wrap { padding-block: 20px 32px; display: grid; gap: 8px; }

@media (min-width: 640px) {
  .formmap { font-size: 0.85rem; }
  .when { grid-template-columns: 6rem minmax(0, 1fr); gap: 20px; }
}
@media (prefers-reduced-motion: reduce) { html { scroll-behavior: auto; } }
@media (prefers-reduced-motion: no-preference) { html { scroll-behavior: smooth; } }

/* State list */
.states { list-style: none; margin: 0; padding: 0; display: grid; border: 1px solid var(--rule); background: var(--sheet); }
.state { border-bottom: 1px solid var(--rule); }
.state:last-child { border-bottom: 0; }
.state a { display: flex; flex-wrap: wrap; align-items: baseline; gap: 4px 10px; padding: 10px 12px; text-decoration: none; color: var(--ink); }
.state a:hover { background: var(--pen-wash); }
.state-name { font-family: var(--font-display); font-weight: 600; color: var(--pen); }
.state-agency { flex-basis: 100%; font-size: var(--step--1); color: var(--ink-soft); }
.tag-none {
  font-family: var(--font-mono); font-size: 0.72rem; text-transform: uppercase; letter-spacing: 0.05em;
  border: 1px solid var(--rule); color: var(--ink-soft); padding: 0 6px; border-radius: 2px;
}