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a[href="#"]:not:(.expand-link):after{content:''!important;padding-left:0!important}#tax-content a.img-link{display:inline-block}#tax-content a.img-link img{display:block}#tax-content a.img-link img.newIcon{display:inline-block}#tax-content table th{font-weight:400;font-size:105%}#tax-content table td,#tax-content table th{padding:.5em;text-align:left;vertical-align:top;line-height:1.25}#tax-content .col-border,#tax-content .row-border{border:1px solid #ccc}#tax-content .row-separate{margin-bottom:2em}#tax-content .col-separate .tax-col{margin-bottom:1em}#tax-content .col-separate .tax-cols{margin-bottom:2em}#tax-content .tax-col{box-sizing:border-box}#tax-content .col-hpad{padding-left:1em;padding-right:1em}#tax-content .col-vpad{padding-bottom:1em;padding-top:1em}#tax-content .tax-col[style*=background-image]{background-position:center center;background-repeat:no-repeat;background-size:100%}#tax-content .bgdkgray:not(.tax-row):not(.tax-col),#tax-content 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#ddd;padding:0 .5em;margin:.25em 0}#tax-content .tax-list-horizontal{list-style-type:none;padding:0;margin:0}#tax-content .tax-list-horizontal li{display:inline;margin:0 .5em}#tax-content .tax-list-horizontal li:first-child{margin-left:0}#tax-content .blacktext{color:#222!important}#tax-content .redtext{color:#900!important}#tax-content .whitetext{color:#fff!important;letter-spacing:.01em}#tax-content a.whitetext:hover{color:#333}#tax-content .graytext{color:#444!important}#tax-content .tealtext{color:#00444a!important}#tax-content .libluetext{color:#0033c3!important}#tax-content .orangetext{color:#7d4f0f!important}#tax-content .primarycolor .orangetext{color:#f4a71c!important}#tax-container .largetext{font-size:115%}#tax-container .xlargetext{font-size:140%}#tax-container .xxltext{font-size:175%}#tax-container .supertext{font-size:300%}#tax-container .smalltext{font-size:90%}#tax-content .normal{font-weight:400}#tax-content .semibold{font-weight:600}#tax-content 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.5em;text-decoration:underline;font-size:90%;background-color:#ffce5f;margin-left:.5em}#tax-content .updatedItem:after{text-decoration:none}#tax-content .comingSoon:after{content:'Coming soon';color:#f4a71c;display:inline-block;font-weight:700;padding:0 .5em;text-decoration:underline;font-style:italic;font-size:90%}#tax-content .comingSoon:after{text-decoration:none}#tax-content table.tableborder,#tax-content table.tableborder td,#tax-content table.tableborder th,#tax-content table.tablebordertwo{border-color:#ccc;border-style:solid}#tax-content table.tableborder{border-width:0 0 1px 1px}#tax-content table.tableborder td,#tax-content table.tableborder th{border-width:1px 1px 0 0}#tax-content table.tableborderfour{border:1px solid #ccc}#tax-content table.tableborderfour td,#tax-content table.tableborderfour th{border-bottom:1px solid #eee}#tax-content table.tableborderfour tr:last-child td{border-bottom:0}#tax-content table.tablebordertwo{border-width:1px 1px 1px 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.card-img{text-align:center;background-color:#f6f8f8;margin:-1em!important;padding:.75em}#tax-content .card-columns.card-icons .card-img img{height:75px!important;margin:auto}#tax.tax-nopadding .tax-content-wrap{padding:0}#tax.tax-nopadding .breadcrumbs{padding:1.5em 1.5em 0}#tax.tax-nopadding .tax-page-title{padding:.75em .75em 0}#tax.tax-nopadding .page-message .tax-alert{margin:0;padding:.5em .75em;border:0}#tax-content .featured-news-columns>.tax-cols{margin:2em 0;padding:3em;position:relative;background-color:#f6f8f8}#tax-content .featured-news-columns>.tax-cols h3{font-size:175%;margin-top:0}#tax-content .news-featured .tax-cols{margin:2em 0;padding:3em;position:relative;background-color:#f6f8f8;text-align:left;border:0!important}#tax-content .news-featured .tax-cols h3{font-size:175%;margin-top:0}#tax-content .news-featured .col-transparent{background-color:transparent;padding-top:1em!important;padding-bottom:1em!important}#tax-content 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.tax-cols{background:linear-gradient(to left,rgba(255,255,255,.75) 0,rgba(255,255,255,.65) 20%,rgba(255,255,255,.55) 40%,rgba(255,255,255,.4) 75%,rgba(0,0,0,0) 100%)}#tax-content .hero-column .tax-cols h2{font-size:300%;margin-top:.5em}#tax-content .hero-column.dark .tax-cols h2{color:#fff}#tax-content .hero-column.dark .tax-cols .button{background-color:#fff;color:#111;min-width:12em}#tax-content .hero-column.dark .tax-cols .button:hover{background-color:#ccc}#tax-content .hero-column.dark .tax-cols a{color:#f4a71c}#tax-content .hero-column.dark .tax-cols a:not(.button):hover{color:#f3dd6d}#tax-content .news-columns .tax-cols{border-right:1px solid #888;border-bottom:0;padding:0 2.5em}#tax-content .news-columns .tax-cols:last-child{border-right:0}#tax-content .card-columns .tax-cols{margin-left:0;margin-right:0}#tax-content .news-featured .tax-cols{padding:3em 26em 3em 5em}#tax-content .news-featured .tax-cols .button{position:absolute;right:5em;top:50%;transform:translateY(-50%);min-width:20em}#tax-content .featured-news-columns>.tax-cols{padding:3em 26em 3em 5em}#tax-content .featured-news-columns>.tax-cols .button{position:absolute;right:5em;top:50%;transform:translateY(-50%);min-width:20em}#tax-content .row-right-icon .tax-cols:first-child{padding-right:3em}}@media only screen and (min-width:80em){#tax-content .hero-column>.tax-cols{max-width:60%;padding-right:10em}#tax-content[dir=rtl] .hero-column>.tax-cols{max-width:60%;padding-left:10em;padding-right:2em}}@media only screen and (min-width:48em){#tax-content img.left-wrap{float:left!important;padding:0 1em 1em 0}#tax-content p.left-wrap img{float:left!important;padding:0 1em 1em 0}}#tax-content .ads .box-link{margin:0!important}#tax-content .ads .action-items,#tax-content .ads .card-columns,#tax-content .ads .gdw_widget{padding-top:0;max-width:25em;margin:auto}#tax-content .ads .cards .tax-row,#tax-content .ads .tax-row{border-spacing:0!important}#tax-content .ads .card-columns .tax-cols{padding-bottom:1em}#tax-content .ads .card-columns h2{font-weight:800;margin-top:.5em}#tax-content .multi-header>h1,#tax-content .multi-header>h2,#tax-content h2.multi-header{font-size:300%;font-weight:800;margin:.5em;text-align:center;padding:0}#tax-content h2.multi-header{text-align:left;font-size:200%;margin-left:0}#tax-content .multi-header>h1 span,#tax-content .multi-header>h2 span,#tax-content h2.multi-header span{color:#09464c;display:block;font-weight:700;text-transform:uppercase;font-size:35%;font-family:Oswald-Bold,sans-serif;letter-spacing:4px}#tax-content h2.multi-header span{font-size:75%}#tax-content .action-items{padding:1em 0}#tax-content .action-items .tax-row{list-style-type:none;margin:0;padding:0}#tax-content .action-items .tax-row .tax-col{padding:0}#tax-content .action-items.icons,#tax-content .icons-column{text-align:center}#tax-content .icons-column .tax-cols{padding:.5em;border:2px solid transparent;position:relative}#tax-content .icons-column .tax-cols:hover{border-color:#09464c;background-color:#f7f7f7;cursor:pointer;transition:.3s}#tax-content .icons-column .tax-cols:hover .button{background-color:#333}#tax-content .action-items.icons .tax-row{table-layout:fixed;width:100%}#tax-content .action-items.icons p,#tax-content .icons-column p{margin-top:0}#tax-content .cards .tax-row{border-collapse:separate;border-spacing:2em 0;table-layout:fixed;width:100%}#tax-content .cards .tax-row .tax-col{margin-bottom:2em}#tax-content .cards .box-link{border:1px solid #ddd;margin-left:5%;margin-right:5%}#tax-content .cards .wrap,#tax-content .cards .wrap-text{padding:.5em 1em}#tax-content .cards .box-link h2,#tax-content .cards .box-link h3{font-size:140%;padding:0;margin-top:.5em;font-weight:700}#tax-content .cards .box-link img{display:block}#tax-content .cards .box-link .link-text{border-top:1px solid #ddd;color:#222;font-size:90%;text-transform:uppercase;margin:0;font-weight:700}#tax-content .cards .box-link .link-text a{background-color:#f6f8f8;padding:1em 1em 1em 2.5em;display:block;position:relative;transition:.4s;text-decoration:none;background-image:none!important}#tax-content .cards .box-link .link-text a:before{content:'\27A4';color:#f4a71c;font-size:90%;position:absolute;left:1em;transform:translateY(-50%);top:50%}#tax-content .cards .box-link .link-text a:hover{background-color:#d1edfd}#tax-content .cards .multi-link{border:1px solid #ddd;text-align:left}#tax-content .cards .multi-link .wrap,#tax-content .cards .multi-link .wrap-item{background-color:#f6f8f8}#tax-content .cards .multi-link .wrap-text{background-color:#fff}#tax-content .cards .multi-link img{display:block}#tax-content .cards .multi-link h2{padding:0;margin-top:.5em}#tax-content .cards .multi-link h3{font-size:140%}#tax-content .cards .multi-link ul{list-style-type:none;margin:0;padding:0 0 1em 0}#tax-content .cards .multi-link ul li a,#tax-content .cards .multi-link ul li>span{display:inline-block;padding:.25em .25em .25em 2em;position:relative}#tax-content .cards .multi-link ul li a:before,#tax-content .cards .multi-link ul li>span:before{content:'\27A4';color:#f4a71c;font-size:75%;position:absolute;left:1em;transform:translateY(-50%);top:50%}#tax-content .cards.icons .multi-link{text-align:left}#tax-content .cards.icons .multi-link img,#tax-content .cards.icons .multi-link>img{height:70px;margin:0 auto;padding:.5em 0;text-align:center}#tax-content .hero-content .tax-row[style*=background-image]{background-color:#ceddde;background-position:75% 0;background-repeat:no-repeat;background-size:200% 175px;padding-top:175px}#tax-content .hero-content .set-tax-col{box-sizing:border-box;padding:1em 2em}#tax-content .hero-content h1,#tax-content .hero-content h2{font-weight:800;margin-top:0;padding-top:.25em;padding-bottom:0}#tax-content .hero-section{background-color:transparent;background-size:100% 175px;background-position:100% 0;background-repeat:no-repeat;padding-top:175px}#tax-content .hero-section .tax-cols{padding:1em 2em}#tax-content .hero-section h2{margin-top:0;color:#111}#tax-content .hero-column.liblue,#tax-content .hero-section.liblue{background-color:#c1cae2}@media only screen and (min-width:64em){#tax-content .hero-column.liblue,#tax-content .hero-section.liblue{background-color:transparent}#tax-content .hero-section{background-size:cover;min-height:450px;padding-top:0}#tax-content .hero-section .tax-cols{max-width:50%;height:100%;min-height:450px}#tax-content .hero-column.liblue .tax-cols,#tax-content .hero-section.liblue .tax-cols{background:linear-gradient(to right,rgba(193,202,226,.95) 0,rgba(193,202,226,.85) 20%,rgba(193,202,226,.75) 40%,rgba(193,202,226,.7) 75%,rgba(193,202,226,0) 100%)}#tax-content[dir=rtl] .hero-column.liblue .tax-cols,#tax-content[dir=rtl] .hero-section.liblue .tax-cols{background:linear-gradient(to left,rgba(193,202,226,.95) 0,rgba(193,202,226,.85) 20%,rgba(193,202,226,.75) 40%,rgba(193,202,226,.7) 75%,rgba(193,202,226,0) 100%)}#tax-content .hero-section h2{font-size:300%}}#tax-content .news-items{padding:1em}#tax-content .news-items .block-link{display:block;padding:1em 1em .5em 1em;text-decoration:none}#tax-content .news-items time{color:#222;font-weight:800}#tax-content .news-items .block-link p{color:#222}#tax-content .news-items.news-vertical{padding:1em 0}#tax-content .news-items.news-vertical .ni-list-row{background-color:#f6f8f8}#tax-content .news-items.news-vertical .ni-list-col{border-bottom:1.5em solid #fff;padding:3em}#tax-content .news-items.news-vertical .ni-list-col h3{font-size:175%;font-weight:800;margin-bottom:.5em;margin-top:0}#tax-container .news-items.news-vertical .button{margin:1em 0}#tax-content .news-items.news-new{color:#333;font-weight:600;text-align:center}#tax-content .news-items.news-new .ni-list-col{border-top:1px solid #fff}#tax-content .news-items.news-new .ni-list-col:first-child{border-top:0}#tax-content .news-items.news-new .ni-list-col .wrap{margin:0 auto;max-width:20em;padding:0 1em}#tax-content .news-items.news-new .ni-list-col h3{color:#222;font-weight:800;margin-top:.5em}#tax-content .news-article{margin:0 auto;max-width:25em}#tax-content .youtube-video{padding:1em 0 2em 0}#tax-content .youtube-video object{max-width:100%}#tax-content .youtube-video:not(.multi-header) h2{font-size:130%;text-align:center;padding:0;font-weight:600}#tax-content .comp-content{padding:1em}#tax-content .biography img{max-width:none!important}#tax-content.row-borders .tax-rows{overflow:hidden;border-bottom:1px solid #ddd}@media only screen and (min-width:64em){#tax-content .biography{border-spacing:2em 1em!important}}#tax-container .breadcrumbs{padding-bottom:1em}#tax-container .breadcrumbs ol{list-style-type:none;padding:0;margin:0}#tax-container .breadcrumbs ol 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.button{margin:0;min-width:20em;position:absolute;right:5em;top:50%;transform:translateY(-50%)}#tax-content .news-items.news-new .ni-list-row{display:table;margin:0 auto;table-layout:fixed;width:90%}#tax-content .news-items.news-new.no-button .ni-list-row{width:auto}#tax-content .news-items.news-new .ni-list-col{display:table-cell;border-top:0;border-left:1px solid #fff}#tax-content .news-items.news-new .ni-list-col:first-child{border-left:0}}@media only screen and (min-width:80em){#tax-content .hero-content .set-tax-col{max-width:60%}#tax-content .cards .tax-row{border-spacing:2em 1em}}#tax-content .search-bar{padding:1em;text-align:center}#tax-content .search-bar h2{margin:0;color:#09464c;font-size:175%}#tax-content .search-bar .search-box-home-wrap{width:40em;max-width:100%;margin:1em auto}#tax-content .search-box-home{background-color:#fff;height:3em;margin:0;width:100%;position:relative;text-align:left;border:1px solid #aaa}#tax-content #search_input1-home{background:0 0;border:0;height:100%;margin:0;padding:.5em 3em .5em 1em;width:100%;box-sizing:border-box;font-size:110%}#search_button1-help,#search_button1-home{background-color:transparent;background-image:url(/images/icons/search.svg);background-position:center center;background-repeat:no-repeat;background-size:28px 28px;border:0;color:transparent;cursor:pointer;float:right;height:100%;width:3em;text-shadow:none;-webkit-box-shadow:none;box-sizing:border-box;position:absolute;right:0}#tax-content h2.col-header,#tax-content h2.row-header{background-color:#0b5d66;color:#fff;margin:0;padding:.5em;text-align:center;font-weight:600}#tax-content h2.row-header span{display:block;font-size:80%;font-weight:400}#oscar-header{border-top:1px solid #fff;padding:1em}#oscar-header-title{margin:0}#oscar-header .oscar-linkstripe{background-color:#d6d6d6;list-style-type:none;margin:1em 0 0 0;padding:.5em}#oscar-header .oscar-linkstripe li{display:inline-block}#oscar-header .oscar-linkstripe li a{border-left:2px solid #31295a;color:#31295a;display:block;font-weight:700;padding:0 .5em}#oscar-header .oscar-linkstripe li:first-child a{border-left:0}#oscar-header .oscar-linkstripe li a:hover{text-decoration:none}#oscar-content{outline:0}#oscar-content .oscar-page-title{margin-top:0}#oscar-content a{text-decoration:underline}#tax-content .outreachevent caption{border-bottom:1px solid #ccc;color:#444;font-size:140%;font-style:italic;font-weight:600;margin-bottom:.5em;padding-bottom:.5em;text-align:left}#tax-content .outreachindex caption{color:#444;font-size:140%;font-style:italic;font-weight:600;margin-bottom:.5em;padding-bottom:.5em;text-align:left}#slideshow{background:#eee;border:1px solid #ccc;margin-bottom:.5em;position:relative}#slide-images{list-style-type:none;height:16.875em;margin:0;max-height:270px;overflow:hidden;padding:0;position:relative;width:100%}#slide-images div.slide-num-c{display:none}#slide-images .slide{background-position:75% 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button:hover{color:#f3dd6d}#tax-portal-news{padding-top:1em}#tax-portal-news .tax-portal-news-cards h2{margin:0 2em 0 0}#tax-content .tax-recent-add{border-bottom:1px dotted #ccc;margin:0 2em;padding:0 0 1em 0}#tax-content .tax-recent-add li{list-style-type:none}#tax-content .tax-recent-add li h3{font-size:110%;margin-top:2em}#tax-content .tax-recent-add li h3:first-child{margin-top:0}#tax-container .tax-tg-pdf{display:block;padding:.5em 0}#tax-content .tax-contentbox{background:#dbe8ff url(/images/icons/info-icon.svg) 1em 1em/20px 20px no-repeat;padding:1em 1em 1em 3em}#tax-content .tax-contentbox h2{color:#333;font-size:130%;margin-top:0;padding:0}#tax-content.tax-webhelp .tax-webtitle{background:url(/images/Help24.gif) no-repeat 0 25%;border-bottom:1px dotted #8a9fb3;font-size:160%;font-weight:700;margin:0;padding:0 2em .5em 2em}#tax-content.tax-webhelp .tax-webclose{text-align:center}#tax-content.tax-webhelp .webbutton{background:#ddeaf9 url(/images/ButtonBg.png) repeat-x 0 0;border:1px solid #576f86;color:#333;height:1.9em;margin:.4em .3em 0 0;padding:.2em .5em}#tax-content.tax-pro-portal .boxed-icons{border-spacing:1em;margin-top:3em}#tax-content.tax-pro-portal .boxed-icons .tax-col{background-color:#fff;border-bottom:2px solid #f57f22;box-shadow:1px 1px 1px #aaa;position:relative;text-align:center;padding:2.5em 1em 1em 1em}#tax-content.tax-pro-portal .boxed-icons img{left:50%;position:absolute;text-align:center;top:-50px;-webkit-transform:translate(-50%);transform:translateX(-50%)}#tax-content.tax-pro-portal .boxed-icons ul{background-color:#fff;margin-bottom:0;min-height:16em;padding:.5em 1em 1em 2em;text-align:left}#tax-content.tax-pro-portal .boxed-icons ul li{border-top:1px dotted #ddd;padding:0}#tax-content.tax-pro-portal .boxed-icons ul li:first-child{border-top:0}#tax-content.tax-pro-portal .boxed-icons ul li a{display:block;font-weight:600;padding:.5em;text-decoration:none}#tax-content.tax-pro-portal .row-separate{margin-bottom:4em}@media only 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.col-count-2:first-child,#tax-content .grid.col-separate .col-count-4:first-child #tax-content .grid.col-separate .col-count-4:nth-child(3){margin-right:2%}#tax-content .grid.col-separate .col-count-2:last-child,#tax-content .grid.col-separate .col-count-4:last-child,#tax-content .grid.col-separate .col-count-4:nth-child(2){margin-left:2%}#tax-content .grid.col-fake-3 .tax-col:not([style*=width]){width:auto!important}}@media only screen and (max-width:63.99em){#tax-content img{float:none!important}#tax-content .grid .col-count-2{margin-left:0!important;margin-right:0!important;width:50%!important}#tax-content .grid .col-count-3[style*=width]{width:auto!important}#tax-content table{margin-left:0!important;margin-right:0!important}#tax-content table[style*=width],#tax-content table[width]{width:100%!important}#tax-content table[style*=height]{height:auto!important}#tax-content table.scroll{min-width:48em}#tax-content .stacked,#tax-content .stacked tbody,#tax-content .stacked td,#tax-content .stacked th,#tax-content .stacked thead,#tax-content .stacked tr{display:block;border:0}#tax-content .stacked{border:1px solid #bbb!important;margin-top:2em}#tax-content .stacked caption{display:inline-block;padding:.5em;border-bottom:1px dotted #bbb;width:90%}#tax-content .stacked thead tr{position:absolute;top:-9999px;left:-9999px}#tax-content .stacked tr{border-bottom:1px dotted #bbb}#tax-content .stacked tr:nth-child(odd){background-color:#fafafa}#tax-content .stacked td{position:relative;padding-left:50%;word-break:break-word;border:0!important}#tax-content .stacked td a{word-break:break-all}#tax-content .stacked td:before{position:absolute;left:.5em;width:45%;padding-right:.5em;white-space:nowrap;font-weight:600}#tax-content .hero-content .tax-col[style*=width]{width:auto!important}}@media only screen and (max-width:47.99em){#tax-content .tax-row{width:auto!important}#tax-content .grid .col-count-2,#tax-content .grid .col-count-2:not([style*=width]),#tax-content .grid .col-count-4,#tax-content .grid .col-count-4:not([style*=width]),#tax-content .tax-col{width:auto!important}#tax-content .tax-rows .tax-cols{width:auto!important}#tax-content .grid.col-separate .col-count-2,#tax-content .grid.col-separate .col-count-2:not([style*=width]),#tax-content .grid.col-separate .col-count-4,#tax-content .grid.col-separate .col-count-4:not([style*=width]){margin-left:0!important;margin-right:0!important;width:auto!important}#tax-content .tax-col[style*=padding-left]{padding-left:0!important}#tax-content .tax-col.col-hpad[style*=padding-left]{padding-left:1em!important}#tax-content .supertext{font-size:200%}#tax-content .cards .box-link{margin-left:0;margin-right:0}#tax-content.home-page .action-items{padding:0}#tax-content .cards .tax-row{border-spacing:0}}@media only screen and (min-width:37.5em){#tax-content .hero-content .tax-row[style*=background-image]{background-size:150% 200px;padding-top:200px}}@media only screen and (min-width:48em){#tax-content img{max-width:none}#tax-container .button,#tax-container a.button{display:inline-block;margin-top:0}#tax-content .tax-row.grid{overflow:hidden}#tax-content .grid .col-count-2,#tax-content .grid .col-count-4{float:left}#tax-content .hero-content .tax-row[style*=background-image]{background-size:125% 250px;padding-top:250px}#slideshow{background:0 0;border:0}#slide-images{max-height:270px}#slide-images .slide{background-size:auto}#slide-images .slide-text{top:1em;left:2em;bottom:auto;width:22em;font-size:110%;background:#fff;background:rgba(247,247,247,.75);padding:1em}#slide-images .slide-text p{padding:0;margin:auto}#slide-num{position:absolute;bottom:2em;right:0;padding:0;z-index:1;background:#0b5d66;background:rgba(0,118,128,.7);display:block;float:none}#slides{background:rgba(0,118,128,.7);position:absolute;bottom:0;width:100%;z-index:1}#slides li button{font-size:100%}#tax-portal-news .tax-portal-news-cards{box-sizing:border-box;float:left;padding-right:1em;width:33.33%}form[name=fs] input,form[name=fs] label,form[name=fs] select{display:inline-block;margin:0 .5em!important;max-width:90%}form[name=fs] span{display:block;margin-bottom:1em}#tax-content ol.col-count-2,#tax-content ul.col-count-2{-webkit-column-count:2;-moz-column-count:2;column-count:2;-webkit-column-gap:40px;-moz-column-gap:40px;column-gap:40px;margin-bottom:2.5em}#tax-content ol.col-count-2 li,#tax-content ul.col-count-2 li{padding:.5em .3em}#tax-container .column-count-2{-webkit-column-count:2;-moz-column-count:2;column-count:2;-webkit-column-gap:0;-moz-column-gap:0;column-gap:0}#tax-container .thin-col-list{max-width:30em}}@media only screen and (min-width:64em){#tax-content .grid{display:table}#tax-content .grid .col-count-2,#tax-content .grid .col-count-3{display:table-cell;float:none;vertical-align:top}#tax-content .grid.col-fixed{table-layout:fixed;width:100%}#tax-content .grid .tax-col-2,#tax-content .grid .tax-col-3{display:table-cell;float:none;vertical-align:top;width:auto}#tax-content .grid.col-fake-3{text-align:center;margin:0 auto}#tax-content .grid.col-fake-3 .tax-col:not([style*=width]){display:inline-block;width:33%!important;margin-right:2em;text-align:left}#tax-content .col-separate{border-collapse:separate;border-spacing:1em}#tax-content .grid.col-separate .tax-col{margin-bottom:0}#tax-content .grid .tax-col.valign-m{vertical-align:middle}#tax-content .grid .tax-col.valign-b{vertical-align:bottom}#tax-content .hero-content .tax-row[style*=background-image]{background-color:transparent;background-size:cover;min-height:450px;padding-top:0}#tax-content .hero-content .tax-col{padding-left:2em}#tax-content .hero-content .tax-col.gradient-teal{background:-moz-linear-gradient(left,#007680 0,rgba(0,0,0,0) 100%);background:-webkit-gradient(left top,right top,color-stop(0,#007680),color-stop(100%,rgba(0,0,0,0)));background:-webkit-linear-gradient(left,#007680 0,rgba(0,0,0,0) 100%);background:-o-linear-gradient(left,#007680 0,rgba(0,0,0,0) 100%);background:-ms-linear-gradient(left,#007680 0,rgba(0,0,0,0) 100%);background:linear-gradient(to right,#007680 0,rgba(0,0,0,0) 100%);height:100%;min-height:450px}#tax-content .tooltip-content{position:absolute;right:0;top:1.5em;z-index:5}#tax-content .tax-pressrelease li{padding:.3em}#tax-content .tax-pressrelease li a{display:inline;padding:0}#tax-content .frm-prvfrm{border:1px solid #ccc;width:100%}#tax-content .frm-prvfrm tbody td,#tax-content .frm-prvfrm tbody th{border-bottom:1px solid #eee;width:20%}#tax-content .frm-prvfrm tbody td:last-child,#tax-content .frm-prvfrm tbody th:last-child{text-align:left;width:60%}#tax-content .pub-bull td:first-child,#tax-content .pub-bull th:first-child{width:20%}#tax-content .forms-updates{border-color:#aaa;border-style:solid;border-width:0 0 1px 1px;width:100%}#tax-content .forms-updates td,#tax-content .forms-updates th{border-color:#aaa;border-style:solid;border-width:1px 1px 0 0;width:10%}#tax-content .forms-updates td:nth-of-type(2),#tax-content .forms-updates th:nth-of-type(2){width:15%}#tax-content .forms-updates td:last-child,#tax-content .forms-updates th:last-child{width:65%}#tax-content .memos-ao{border:1px solid #ccc;width:100%}#tax-content .memos-ao td,#tax-content .memos-ao th{border-bottom:1px solid #eee}#tax-content .memos-ao td:first-child,#tax-content .memos-ao th:first-child{width:30%}#tax-content .memos-ao tr:last-child td{border-bottom:0}#tax-content .memos-ao td:last-child,#tax-content .memos-ao th:last-child{width:70%}#tax-content .notices{border:1px solid #ccc;width:100%}#tax-content .notices td,#tax-content .notices th{border-bottom:1px solid #eee}#tax-content .notices td:first-child,#tax-content .notices th:first-child{width:16%}#tax-content .notices tr:last-child td{border-bottom:0}#tax-content .notices td:last-child,#tax-content .notices th:last-child{width:84%}#tax-content ol.col-count-3,#tax-content ul.col-count-3{-webkit-column-count:3;-moz-column-count:3;column-count:3;-webkit-column-gap:40px;-moz-column-gap:40px;column-gap:40px;margin-bottom:2.5em}#tax-content ol.col-count-3 li,#tax-content ul.col-count-3 li{padding:.5em .3em}}@media only screen and (min-width:80em){#tax-content .tax-row.grid{overflow:visible}#tax-content .grid .col-count-4{display:table-cell;float:none;vertical-align:top}#tax-content .col-separate .tax-cols{margin-bottom:0}}@media only screen and (min-width:90em){form[name=fs] span{display:inline-block;margin-bottom:0}}#tax-content .tax-rows-wrap.padding,#tax-content .tax-rows.padding{padding:1em 1.5em}#tax-content .tax-cols{box-sizing:border-box}#tax-content .spacing .tax-cols{padding-bottom:2em}#tax-content .vspacing{padding-top:1em;padding-bottom:1em}#tax-content .tax-cols.padding{padding:1em}@media only screen and (max-width:63.99em){#tax-content .tax-rows{width:auto!important}}@media only screen and (min-width:48em){#tax-content .flex.four-cols{overflow:hidden}#tax-content .flex.four-cols .tax-cols{float:left;width:50%}#tax-content .flex.card-columns.four-cols .tax-cols{margin-left:1%;margin-right:1%;width:48%}}@media only screen and (min-width:64em){#tax-content .flex{display:table;table-layout:fixed;box-sizing:border-box}#tax-content .flex .tax-cols{display:table-cell;vertical-align:top;float:none;width:auto}#tax-content .flex .tax-cols.align-m{vertical-align:middle}#tax-content .no-flex{display:block}#tax-content .no-flex .tax-cols{display:block}#tax-content .spacing .tax-cols{padding-right:2em;padding-bottom:0}#tax-content .spacing .tax-cols:last-child{padding-right:0}#tax-content .swap-cols>.tax-cols{display:block}#tax-content .swap-cols.spacing>.tax-cols{padding-right:0;padding-left:2em}#tax-content .swap-cols.spacing>.tax-cols:last-child{padding-right:0;padding-left:0}#tax-content .swap-cols{display:block}#tax-container .two-column73 .tax-cols:first-child:nth-last-child(2){width:70%}#tax-container .two-column73 .swap-cols,#tax-container .two-column73.swap-cols{overflow:hidden}#tax-container .two-column73 .swap-cols>.tax-cols:last-child,#tax-container .two-column73.swap-cols>.tax-cols:last-child{width:70%}#tax-container .two-column73 .swap-cols>.tax-cols:first-child,#tax-container .two-column73.swap-cols>.tax-cols:first-child{float:right;left:70%;width:30%}#tax-container .grid-col{float:left;width:50%;box-sizing:border-box;padding-right:2em}#tax-container .rtl .grid-col{float:right;padding-right:0;padding-left:2em}#tax-container .grid-col~.grid-col{margin-left:50%;width:auto;float:none;padding-right:0}#tax-container .rtl .grid-col~.grid-col{padding-left:0}#tax-container .rtl .grid-col~.grid-col{margin-right:50%}#tax-container .twocolumn-7030 .grid-col{width:70%}#tax-container .twocolumn-7030 .grid-col~.grid-col{margin-left:70%;width:30%}#tax-container .twocolumn-7030.rtl .grid-col~.grid-col{margin-left:0;margin-right:70%}#tax-container .twocolumn-6535 .grid-col{width:65%}#tax-container .twocolumn-6535 .grid-col~.grid-col{margin-left:65%;width:35%}#tax-container .twocolumn-6535.rtl .grid-col~.grid-col{margin-left:0;margin-right:65%}}@media only screen and (min-width:80em){#tax-content .flex.four-cols{overflow:visible}#tax-content .flex.four-cols .tax-cols{float:none!important;width:auto!important;margin-left:auto!important;margin-right:auto!important}}#tax-content .subscribe-form{margin:1em auto 2em auto;max-width:25em;border:1px solid #ddd;width:100%;text-align:left}#tax-content .subscribe-form h2{background-color:#00606b;color:#fff;font-size:135%;font-weight:400;margin:0;padding:.75em 3em;background-image:url(/images/icon-social-mail-white.svg);background-position:.75em center;background-repeat:no-repeat;background-size:35px 30px}#tax-content .subscribe-form .subscribe-content{background-color:#eee;padding:1em;color:#2b2b2b;border-top:3px solid #f7ca02}#tax-content .subscribe-form label{display:block;margin-bottom:1em}#tax-content .subscribe-form #email{width:100%;box-sizing:border-box;margin:0 auto;border:1px solid #ccc;display:block}#tax-container .subscribe-form .button{padding:1em 2em;margin:1em auto;display:block}@media print{#leftnav,#nys-nav-notification,#tax-container .gnav-wrap,#tax-container .skip-content,#tax-footer,#ufooter,#unav-wrap{display:none}#tax-content .tax-page-title.skip-content,#tax-content h1.skip-content{display:block;position:static;width:auto;height:auto;overflow:visible;clip:auto;-webkit-clip-path:none;clip-path:none}#tax-content a:after{content:""!important}#tax-container .print{display:block}#tax-container .noprint{display:none!important}#oscar-content .expand-content,#tax-content .expand-content{display:block!important}#tax-content img{float:none!important}#tax-content .tax-col,#tax-content .tax-row{width:auto!important}#tax-content table[style*=width],#tax-content table[width]{width:auto!important}#tax-content table[style*=height]{height:auto!important}#oscar-header{display:none}#tax-container .box-max{max-height:none;overflow:visible}#slideshow{border:0!important}#slides{display:none}#slide-images .slide-text,#slide-images .slide.current{position:static;padding:0}#slide-images{height:auto}#tax-content .graytext,#tax-content .libluetext,#tax-content .orangetext,#tax-content .redtext,#tax-content .tealtext,#tax-content .whitetext{color:#222}#tax-content .button{background-color:transparent!important;color:#0033c3!important}#tax-content .hero-content .tax-row,#tax-content .tax-alert{-webkit-print-color-adjust:exact}#tax-content .action-items .wrap-text{height:auto!important}#tax-container .tax-alert.collapse .alert-expanded-content{display:block}#tax-content .youtube-video{display:none}#tax-content .sticky-button{display:none}}