hr,img,legend{border:0}body,pre{font-size:1rem;font-family:"Proxima Nova",Arial}pre,textarea{overflow:auto}#tax-container,body{margin:0 auto;background-color:#fff}#tax-container h4,#tax-container h5,#tax-container h6,address{letter-spacing:.02rem}#tax-content .row-right-icon .tax-cols.icon p,#tax-content .search-bar h2,#tax-content table.no-p-margin td p,#tax-content table.no-p-margin th p,#tax-content.pdf-to-html .logo-heading p,figure,form{margin:0}#tax-container,#tax-content select,body{background-color:#fff}#st-1 .st-btn,body,pre{font-family:"Proxima Nova",Arial}#tax-container .maxi,#tax-container .medi,#tax-container .micro,#tax-container .mini,#tax-container .mixi,#tax-container .tiny{margin-left:auto;margin-right:auto}html{height:100%;width:100%;text-size-adjust:100%;-webkit-text-size-adjust:100%;scroll-behavior:smooth}body{color:#000;line-height:1.5}a{color:#00f}a:visited{color:purple}a:hover{color:#333}a:active{color:maroon}button,input[type=button],input[type=reset],input[type=submit]{cursor:pointer;-webkit-appearance:button}button[disabled],input[disabled]{cursor:default}button::-moz-focus-inner,input::-moz-focus-inner{border:0;padding:0}fieldset{border:1px solid #ddd;margin:0 2px;padding:.35rem .625rem .75rem}#gnav-menu .gnav-menu-side li,#tax-content table.no-padding td,#tax-content table.no-padding th,#tax.tax-nopadding #tax-content,form,legend{padding:0}hr{background-color:#ddd;color:#ddd;height:1px;margin:1px 0}input{line-height:normal}input[type=checkbox],input[type=radio]{box-sizing:border-box;padding:0}input[type=search]{box-sizing:content-box;-moz-box-sizing:content-box;-webkit-appearance:textfield;-webkit-box-sizing:content-box}input[type=search]::-webkit-search-cancel-button,input[type=search]::-webkit-search-decoration{-webkit-appearance:none}#gnav .gnav-heading a span,#tax-content a.img-link img,#tax-footer h2 span,#unav .unav-header a,figure img{display:block}address{font-weight:600;text-transform:uppercase;font-style:normal;margin-left:2rem}sub,sup{font-size:.75rem;line-height:0;position:relative;vertical-align:baseline}sub{bottom:-.25rem}#gnav .gnav-menu-toggle .gnav-menu-icon:before,sup{top:-.5rem}table{border-collapse:collapse;border-spacing:0}#tax-container{word-spacing:0.1rem}#tax-container *{box-sizing:border-box}html:not([lang=en]) .tax-content-wrap *{letter-spacing:normal!important}#gnav,#tax-container .tax-main-content{max-width:120rem;margin:auto}#tax-content{outline:0;padding:1rem}#tax-container .largetext,#tax-container .tax-main-content li,#tax-container .tax-main-content p{font-size:1.035rem}#tax-container .tax-main-content p{margin:1.5rem 0}#tax-container .tax-main-content p:has(+ ol),#tax-container .tax-main-content p:has(+ ul){margin-bottom:0}#tax-container .tax-main-content ol,#tax-container .tax-main-content ul{margin:1rem 0}#tax-container .tax-main-content li,#tax-container .tax-main-content ol li ol,#tax-container .tax-main-content ul li ul,#tax-footer .gfooter-social-menu ul li{margin:.25rem 0}#tax-content ol+h2,#tax-content ol+h3,#tax-content ol+h4,#tax-content ol+h5,#tax-content p+h2,#tax-content p+h3,#tax-content p+h4,#tax-content p+h5,#tax-content ul+h2,#tax-content ul+h3,#tax-content ul+h4,#tax-content ul+h5{margin-top:3.5rem}#tax-container h1,#tax-container h2,#tax-container h3,#tax-container h4,#tax-container h5,#tax-container h6{margin:1.5rem 0;font-weight:600;line-height:1.2}#tax-container h1{font-size:2.5rem}#tax-container h2,#tax-content .normal-header .multi-header h2{font-size:2rem}#tax-container h3{font-size:1.5rem;color:#005e5e}#tax-container h4{font-size:1.33rem;color:#545454}#tax-container h5{font-size:1.25rem;color:#7d4f0f}#tax-container h6{font-size:1.1rem}#tax-container h2 strong,#tax-container h3 strong,#tax-container h4 strong,#tax-container h5 strong,#tax-container th strong,#tax-content .extrabold,#tax-content .semibold{font-weight:600}#tax-container figure,#tax-footer .gfooter-menu-col ul li{padding:.5rem 0}#tax-container table caption{font-weight:600;padding:.5rem 0;text-align:left;background-color:#fff;font-size:1.33rem;letter-spacing:.03rem;color:#545454}#tax-container table td,#tax-container table th{padding:.5rem;text-align:left;vertical-align:top;font-size:1.035rem}#tax-container table th{font-weight:600;letter-spacing:.05rem;font-size:1.1rem}#tax-content[dir=rtl] .subscribe-form,#tax-content[dir=rtl] table td{text-align:initial}#tax-content[dir=rtl] table th{text-align:right}#tax-container table th p{font-size:1.1rem}#tax-content table.tableborder,#tax-content table.tableborder td,#tax-content table.tableborder th,#tax-content table.tablebordertwo{border-color:#bbb;border-style:solid}#tax-content table.tableborder{border-width:0 0 1px 1px}#tax-content input,#tax-content select,#tax-content table.tableborderfour,#tax-content table.tableborderthree{border:1px solid #aaa}#tax-content table.tableborder td,#tax-content table.tableborder th{border-width:1px 1px 0 0}#tax-content table.tablebordertwo{background:#eff5f5;border:1px solid #aaa;padding:0 1rem}#tax-content table.tablebordertwo a,#tax-content table.tablebordertwo a:visited{color:#004071}#tax-content table.tablebordertwo a:hover{color:#306}#tax-content .memos-ao td,#tax-content .memos-ao th,#tax-content .notices td,#tax-content .notices th,#tax-content table.tableborderfour td,#tax-content table.tableborderfour th{border-bottom:1px solid #eee}#gnav-menu .gnav-menu-main li:last-child a,#gnav-menu .gnav-menu-side li:last-child a,#tax-content .memos-ao tr:last-child td,#tax-content .news-columns .tax-cols:last-child,#tax-content .notices tr:last-child td,#tax-content table.tableborderfour tr:last-child td{border-bottom:0}#tax-content table.tableborderin{border-color:#999;border-width:0 0 1px 1px;border-style:solid}#tax-content table.tableborderin td{border-color:#999;border-width:1px 0 0;border-style:solid}#tax-content table.cell-spacing{border-collapse:separate;border-spacing:1rem}#tax-content .frm-prvfrm,#tax-content .memos-ao,#tax-content .notices{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 td:first-child,#tax-content .memos-ao th:first-child{width:30%}#tax-content .memos-ao td:last-child,#tax-content .memos-ao th:last-child{width:70%}#tax-content .notices td:first-child,#tax-content .notices th:first-child{width:16%}#tax-content .notices td:last-child,#tax-content .notices th:last-child{width:84%}#tax-content table.legal{border:1px solid #ccc}#tax-content table.legal td,#tax-content table.legal th{border-left:1px solid #ccc;padding:.5rem 2rem}#tax-content table.legal td:first-child,#tax-content table.legal th:first-child,#tax-content[dir=rtl] .forms-year-select li:first-child,#tax-content[dir=rtl] .tax-list-select li:first-child{border-left:0}#tax-content .scrollable-table{overflow-x:auto}#tax-content .scrollable-message:after{content:"The table below may contain content too wide for the screen. To view all of its content, please use the scrollbar at the bottom of the table, or scroll the table itself if using a touch device."}#tax-container .breadcrumbs ol li:last-child:after,#tax-container .hide-content,#tax-container .icons-columns .card-link-select:after,#tax-container .noscript,#tax-container .print,#tax-container .tax-alert.collapse .alert-expanded-content,#tax-content .scrollable-message.hide,#tax-content a.img-link:after{display:none}#tax-content td.thick-bottom-border,#tax-content th.thick-bottom-border{border-bottom:4px solid #333!important}#tax-content img{height:auto;max-width:100%!important}#tax-container button,#tax-container input,#tax-container select,#tax-container textarea{font:1.035rem/1.5 "Proxima Nova",Arial;margin:0;word-spacing:0.1rem}#gnav .gnav-heading a,#leftnav-menu-header,#tax-footer h2{font-family:"D Sari Bold",Arial,sans-serif}#tax-content select{margin:0 1rem;padding:.5rem;color:#222}#tax-content input{padding:.5rem}#tax-content input[readonly]{background-color:#f7f7f7}#tax-container strong{letter-spacing:.05rem}#tax-container .skip-content,#tax-content .skip-header .multi-header{height:1px;position:absolute;width:1px;-webkit-clip-path:inset(0px 0px 99.9% 99.9%);clip-path:inset(0px 0px 99.9% 99.9%);overflow:hidden}#tax-container .focus-show:focus{background-color:#eee;color:#000;-webkit-clip-path:none;clip-path:none;display:block;height:auto;left:0;padding:1rem 0;position:fixed;overflow:auto;text-align:center;top:0;width:100%;z-index:500}#tax-content .tax-page-title{margin-top:0;margin-bottom:2rem;font-size:2.5rem}#tax.tax-nopadding .tax-page-title:not(.skip-content){margin:1rem 1rem 2rem}#tax-content .tax-page-title+.tax-rows-wrap.padding{padding-top:0}#tax-content .tax-page-sub-title{color:#545454;margin-bottom:0;font-weight:600;font-size:1.33rem;display:block}#tax-content .mod-date{color:#545454;font-size:1.1rem;font-weight:600}#tax-container .tax-modified{padding:2rem 0 1rem;color:#555;border-top:1px solid #ddd;margin-top:4rem;text-align:center}#tax-container .page-share{margin-bottom:3rem}#st-1 .st-btn{font-size:1rem!important}#st-1 .st-btn[data-network=twitter]{background-color:#444!important}#st-1 .st-btn[data-network=facebook]{background-color:#344d83!important}#st-1 .st-btn[data-network=linkedin]{background-color:#1f5e7f!important}#tax-container .maxi{max-width:100rem}#tax-container .mixi{max-width:90rem}#tax-container .medi{max-width:80rem}#tax-container .mini{max-width:64rem}#tax-container .micro{max-width:48rem}#tax-container .tiny{max-width:35rem}#tax-container .flex .tax-cols,#tax-content .row-separate,#tax-footer .gfooter-menu-col{margin-bottom:2rem}#tax-content .flex.align-m{align-items:center}#tax-content .flex.align-b{align-items:flex-end}#tax-content .flex .align-m{align-self:center}#tax-content .flex.row-reverse{flex-direction:row-reverse}#tax-content .row-right-icon .tax-cols:last-child{flex:0 0 25rem}#tax-container .icons-columns p,#tax-content .expanded-content :first-child,#tax-content .no-margin-top,#tax-content .row-right-icon h2:first-of-type{margin-top:0}#tax-content .row-right-icon .tax-cols:first-child{padding-top:2rem}#tax-content .row-right-icon .youtube-video{width:400px;max-width:100%}#tax-content .row-right-icon .tax-cols.icon{width:18rem}#tax-content .expand-content .tax-cols:last-child .expandable,#tax-content.row-borders .tax-rows{border-bottom:1px solid #ddd}#tax-container .card-columns.borders .tax-cols,#tax-content .col-border,#tax-content .row-border{border:1px solid #ddd}#tax-content .no-margin{margin-left:0;margin-right:0}#tax-content .tax-rows-wrap.padding,#tax-content .tax-rows.padding{padding:2rem 1rem}#tax-content .hero-columns .tax-cols:first-child,#tax-content .tax-cols.padding,#tax-footer,#ufooter{padding:2rem}#tax-content .spacing .tax-cols{padding-bottom:2rem}#tax-content .vspacing{padding-top:1rem;padding-bottom:1rem}#tax-content .col-hpad,#tax.tax-nopadding .lang .tax-list-select,#tax.tax-nopadding .tax-list-select.lang-bar{padding-left:2rem;padding-right:2rem}#tax-content .col-vpad{padding-bottom:2rem;padding-top:2rem}#tax-content .tax-selectbox,#tax-footer .gfooter-initiatives,#tax-footer .gfooter-social-menu{padding:1rem 0}#tax-content .center,#tax-content .tax-center-content{text-align:center;margin-left:auto;margin-right:auto;justify-content:center}#tax-content[dir=rtl] p[style="padding-left: 30px;"]{padding-left:0!important;padding-right:30px}#tax-content .multi-header>h1,#tax-content .multi-header>h2,#tax-content h2.multi-header{font-size:2.5rem;text-align:center;padding:0;margin-bottom:2rem}#tax-content h2.multi-header{text-align:left;margin-left:0}#tax-content .multi-header>h1 span,#tax-content .multi-header>h2 span,#tax-content h2.multi-header span{color:#005e5e;display:block;font-size:1.5rem;font-family:Oswald-Bold,sans-serif;letter-spacing:.3rem;margin-bottom:.33rem}#tax-container .button,#tax-container a.button{background-color:#005e5e;background-image:none;display:block;padding:1rem;text-align:center;text-decoration:none;border:0;transition:.4s;letter-spacing:.15rem;box-shadow:2px 2px 2px #aaa;color:#fff;max-width:30rem}#tax-footer,#unav{max-width:120rem;margin:auto}#tax-container .button:hover,#tax-container .icons-columns .tax-cols:focus .button,#tax-container .icons-columns .tax-cols:hover .button,#tax-container a.button:hover{background-color:#333;box-shadow:2px 2px 2px #333}#tax-container .clear-button,#tax-container a.clear-button{background-color:#eee;color:#000;box-shadow:2px 2px 2px #444}#tax-container .clear-button:hover,#tax-container a.clear-button:hover{background-color:#bbb;box-shadow:2px 2px 2px #111}#tax-content .forms-year-select,#tax-content .tax-list-select{list-style-type:none;margin:1rem 0;padding:0;display:flex;align-items:center;flex-wrap:wrap}#tax-content .forms-year-select li,#tax-content .tax-list-select li{margin:0;padding:.33rem;flex:0 0 50%}#tax-content .arrowlist li,#tax-content .checklist li,#tax-content .nobullets li,#tax-footer h3{margin:.5rem 0}#tax-content .forms-year-select li.no-link,#tax-content .tax-list-select li.no-link{flex:0 0 100%;margin-bottom:.33rem}#tax-content .tax-list-select li.no-link{flex:0 0 100%;background:url(/images/icons/globe-icon-svg.svg) left center/15px 15px no-repeat;padding-left:1.5rem;border-right:0;padding-right:0}#tax-content[dir=rtl] .tax-list-select li.no-link{padding-right:1.5rem;padding-left:initial;background-position:right center}#tax-content .forms-year-select li:last-child,#tax-content .tax-list-select li:last-child{border-right:0;border-left:0!important}#tax-content .tax-list-horizontal{list-style-type:none;padding:0;margin:1rem 0;display:flex;align-items:center;flex-wrap:wrap;gap:1rem}#tax-content .tax-list-horizontal .button{min-width:12rem}#tax-content .external-link:not(.img-link):not(.button){padding-right:1.5rem;background:url(/images/icons/external-link-svg.svg) center right/18px 18px no-repeat;vertical-align:middle}#tax-content[dir=rtl] .external-link{padding-left:1.5rem;background-position:center left;padding-right:initial}#tax-content .primarycolor .external-link{background-image:url(/images/icons/external-link-white-svg.svg)!important}#leftnav ul li a.active[href="#"],#tax-content .expand-link.active{background-image:url(/images/icons/arrow-up-svg.svg)}#tax-content a[href^=http],#tax-content a[href^=www]{overflow-wrap:break-word}#tax-content .bgliteal a,#tax-content .bgnyblue a,#tax-content .bgoffteal a,#tax-content .primarycolor *,#tax-content a.button:not(.clear-button).external-link:after{color:#fff}#tax-content a[href="#top"]:after{content:'\2191';color:#000;display:inline-block;padding-left:.33rem}#tax-content a.img-link,#unav .unav-header,#unav-menu{display:inline-block}#tax-container .sticky-button{position:fixed;bottom:3rem;right:3rem;display:none}#tax-container .sticky-button a{background-color:rgba(230,230,230,.7);padding:1rem;text-decoration:none;color:#000;border:1px solid #888}#tax-content .comingSoon:not(.expand-link):after,#tax-content .newItem:not(.expand-link):after,#tax-content .updatedItem:not(.expand-link):after{font-size:1rem;background-color:#ffcf62;margin-left:.5rem;border-radius:1rem;padding:0 .5rem;display:inline-block;text-decoration:none;letter-spacing:.02rem}#tax-container .sticky-button a:hover{background-color:#e6e6e6}#tax-content .arrowlist{list-style-type:none;padding-left:2rem}#tax-content .arrowlist li,#tax-content .checkbox li{position:relative}#tax-content .arrowlist li:before{content:'\27A4';color:#333;position:absolute;left:-1.5rem;top:50%;transform:translateY(-50%);font-size:.75rem}#tax-content[dir=rtl] .arrowlist li:before{content:'\2B9C';right:-1.5rem;left:auto}#tax-content .arrowlist.col-count-2 li,#tax-content .arrowlist.col-count-3 li,#tax-content .arrowlist.col-count-4 li{display:inline-block;width:100%}#tax-content .checklist{list-style-type:none;padding:0}#tax-content .checklist li:before{content:'\2713';font-size:1.5rem;padding-right:.75rem;vertical-align:middle;font-weight:600}#tax-content[dir=rtl] .checklist li:before{padding-right:0;padding-left:.75rem}#tax-content .nobullets{list-style-type:none;margin:0;padding-left:0}#tax-content .checkbox,#tax-content .checkbox ul{list-style-type:none;padding:0 0 0 2rem}#tax-content .checkbox li:before{content:'\25A1';font-size:1.5rem;line-height:1;position:absolute;left:-1rem;top:0}#tax-content[dir=rtl] .checkbox li:before{right:-1rem;left:auto}#tax-content .newItem:not(.expand-link):after{content:'New';color:#000}body[class*=smartling-es] #tax-content .newItem:not(.expand-link):after,html[lang=es] #tax-content .newItem:not(.expand-link):after{content:'Nuevo'}body[class*=smartling-zh] #tax-content .newItem:not(.expand-link):after,html[lang=zh] #tax-content .newItem:not(.expand-link):after{content:'\65B0\589E'}body[class*=smartling-ru] #tax-content .newItem:not(.expand-link):after,html[lang=ru] #tax-content .newItem:not(.expand-link):after{content:'Ho\0432oe'}#tax-content .updatedItem:not(.expand-link):after{content:'Updated';color:#000}body[class*=smartling-es] #tax-content .updatedItem:not(.expand-link):after,html[lang=es] #tax-content .updatedItem:not(.expand-link):after{content:'Actualizado'}body[class*=smartling-zh] #tax-content .updatedItem:not(.expand-link):after,html[lang=zh] #tax-content .updatedItem:not(.expand-link):after{content:'\66F4\65B0'}body[class*=smartling-ru] #tax-content .updatedItem:not(.expand-link):after,html[lang=ru] #tax-content .updatedItem:not(.expand-link):after{content:'O\0411\043Do\0432\041B e\043Do'}#tax-content .comingSoon:not(.expand-link):after{content:'Coming soon';color:#000}#tax-container .breadcrumbs{padding:1rem 1rem 0;font-size:1.035rem;max-width:120rem;margin:auto}#tax-container .card-columns,#tax-content .expand-content{margin-bottom:2rem;margin-top:2rem}#tax-container .breadcrumbs ol{list-style-type:none;padding:0 0 1rem;margin:0;display:flex;flex-wrap:wrap;align-items:center;border-bottom:1px solid #ddd}#tax-container .breadcrumbs ol li,#ufooter .ufooter-wrap{display:flex;align-items:center}#tax-container .breadcrumbs ol li:after{content:"\203A";padding:0 .5rem}#tax-container .breadcrumbs+.tax-main-content .pretitle-content-wrap{padding-top:1rem}#tax-content .hero-columns{background-color:#fafafa;gap:0!important;min-height:400px}#tax-content .hero-columns .tax-cols:first-child h2{font-size:2.5rem;margin:0 0 .5rem}#tax-content .hero-columns .tax-cols:last-child{padding:0 2rem 2rem}#tax-content .hero-columns img{display:block;margin:auto}#tax-container .card-columns{justify-content:center}#tax-container .card-columns .tax-cols{position:relative;padding:2rem 2rem 4rem;max-width:25rem;margin-left:auto;margin-right:auto;background-color:#fafafa}#tax-container .card-columns .card-img{margin:-2rem -2rem 0}#tax-container .card-columns .card-img+h2,#tax-container .card-columns .card-img+h3{margin-top:1.5rem;color:#000}#tax-container .card-columns .card-img img{display:block;width:auto!important;height:auto!important}#tax-container .card-columns .card-link{position:absolute;bottom:0;width:100%;margin:0;left:0}#tax-container .card-columns h2,#tax-content .header-text-large{font-size:1.5rem}#tax-container .card-columns .card-link a{padding:1rem 2rem;display:block;transition:.4s;text-decoration:none;background-image:none!important;background-color:#eee}#tax-container .card-columns .card-link a:after{content:'\2794';padding-left:.75rem;display:inline-block;font-size:1.1rem;vertical-align:middle}#tax-container #tax-content[dir=rtl] .card-columns .card-link a:after{padding-right:.75rem;content:'\1F878';padding-left:0}#tax-content .card-icons .card-img{text-align:center;background-color:#f6f8f8;padding:.75rem}#tax-content .card-columns.card-icons .card-img img{height:75px!important;margin:auto}#tax-container .icons-columns{text-align:center;justify-content:center}#tax-container .icons-columns .tax-cols{padding:1rem;border:2px solid transparent;position:relative;max-width:25rem;margin-left:auto;margin-right:auto;transition:.4s}#tax-container .icons-columns .tax-cols:focus,#tax-container .icons-columns .tax-cols:hover{background-color:#eee;cursor:pointer;border:2px solid #bbb}#tax-container .icons-columns.tiles .tax-cols{box-shadow:2px 2px 2px #aaa}#tax-container .icons-columns.tiles .tax-cols:focus,#tax-container .icons-columns.tiles .tax-cols:hover{box-shadow:2px 2px 2px #333;background-color:#bbb}#tax-container .icons-columns h2:first-of-type,#tax-container .icons-columns h3:first-of-type{margin-top:1rem;color:#000;font-weight:400}#tax-container .icons-columns .button{margin:auto}#tax-container .icons-columns .card-link-select{position:absolute;top:0;left:0;width:100%;height:100%;z-index:3;color:transparent}#tax-content .news-columns.flex{gap:0}#tax-content .news-columns .tax-cols{text-align:center;border-bottom:1px solid #ddd;padding:0 2rem 2rem}#tax-content .news-featured .tax-cols{margin:2rem 0;padding:3rem;background-color:#fafafa;text-align:left;border-bottom:0}#tax-content .news-featured .tax-cols.col-transparent{background-color:transparent;padding-top:1rem;padding-bottom:1rem}#tax-content .news-featured h3{margin-top:0;color:#000}#tax-content .expandable{max-width:80rem;border-top:1px solid #ddd;background-color:#fff}#tax-content .expand-link{background:url(/images/icons/arrow-down-svg.svg) right center/12px 12px no-repeat;padding-right:1.5rem}#tax-content a[href^="#"].expand-link:after{content:''}#tax-content .expand-content .expand-link{background-color:transparent;border-top:0;cursor:pointer;display:block;padding:1rem 3rem 1rem 1rem;text-align:left;transition:.4s;background-image:none;position:relative;text-decoration:none;font-size:1.33rem;border:1px solid transparent;color:#005e5e}#tax-content[dir=rtl] .expand-content .expand-link{text-align:right;padding:1rem 1rem 1rem 3rem}#tax-content .expand-content .expand-link:after{content:'\002B'!important;right:1rem;position:absolute;top:50%;transform:translateY(-50%);color:#000;font-size:2rem}#tax-content[dir=rtl] .expand-content .expand-link:after{right:auto;left:1rem}#tax-content .expand-content .expand-link.active,#tax-content .expand-content .expand-link:hover{background-color:#fafafa;color:#000}#tax-content .expand-content .expand-link.active{border-left-color:#ddd;border-right-color:#ddd}#tax-content .expand-content .expand-link.active:after{content:'\2212'!important}#tax-content .expanded-content{display:none;padding:1rem;border:1px solid #ddd;border-top-color:transparent;border-bottom-color:transparent;background-color:#fafafa}#tax-content .expanded-content.boxed{border-left:1px dotted #ccc;border-bottom:1px dotted #ccc}#tax-content .expandable>h3,#tax-content .expandable>h4{margin:0;font-size:1.33rem}#tax-content .expandable h3,#tax-content .expandable h4,#tax-content .expandable h5{font-weight:400;color:#000}#tax-container .tax-alert{margin:2rem 0;padding:.5rem 1rem 1rem 3rem;position:relative}#tax-container .tax-alert.announcement,#tax-container .tax-alerts.announcement,#tax-content .light-blue{background-color:#e0e9ff}#tax-container .tax-alert.announcement:before{content:url(/images/icons/info-icon.png);position:absolute;top:1.5rem;left:.75rem}#tax-container .tax-alert.reminder,#tax-container .tax-alerts.reminder,#tax-content .light-yellow{background-color:#fdf5e3}#tax-container .tax-alert.reminder:before{content:url(/images/icons/exclamation-icon.png);position:absolute;top:1.5rem;left:.75rem}#tax-container .tax-alert.success,#tax-container .tax-alerts.success,#tax-content .light-green,#tax-content .secondary-teal{background-color:#e3fafd}#tax-container .tax-alert.success:before{content:url(/images/icons/success-icon.png);position:absolute;top:1.5rem;left:.75rem}#tax-container .tax-alert.stop{background-color:#fdd}#tax-container .tax-alert.stop:before{content:url(/images/icons/stop-icon.png);position:absolute;top:1.5rem;left:.75rem}#tax-container .tax-alert>h2{font-size:1.1em;margin:0;font-weight:600;padding:1em 0;color:#00272a}#tax-container .tax-alert.collapse>h2{color:#444;text-decoration:none;display:block;padding:0}#tax-container .tax-alert.collapse>h2>a{color:#00272a;text-decoration:none;display:block;padding:1em 2em 1em 0;position:relative}#tax-container .tax-alert.collapse>h2>a:after{content:'\25BC';margin:0 1em;position:absolute;right:0;font-size:.9em;top:50%;transform:translateY(-50%)}#tax-container .tax-alert.collapse h2>a.active:after{content:'\25B2'}#tax-container .tax-alert>p:first-child{margin:.67em 0}#tax-container .tax-alert .alert-expanded-content{padding:0 2em 1em 0}#tax-container .tax-site-message .tax-alert{margin-top:0;margin-bottom:0}#tax-container .pretitle-content .tax-alert,#tax-container .tax-alert-snap .tax-alert,#tax.tax-nopadding .page-message .tax-alert{margin:0;padding-left:3.66em;background-position:1em 1.25em}#tax-container .pretitle-content .tax-alert.collapse>h2>a:after,#tax-container .tax-alert-snap .tax-alert.collapse>h2>a:after,#tax.tax-nopadding .page-message .tax-alert.collapse>h2>a:after{right:1em}#tax-container .pretitle-content .tax-alerts,#tax-container .tax-alert-snap .tax-alerts,#tax.tax-nopadding .page-message .tax-alerts{margin:0;padding:0 1rem}#tax-container .tax-alerts{margin:2rem 0}#tax-container .tax-alerts summary{display:block;position:relative;padding:1.5rem 3rem;font-size:1.035rem;list-style:none}#tax-container .tax-alerts summary::-webkit-details-marker{display:none}details summary::-webkit-details-marker{display:none}#tax-container .tax-alerts:not(.lite) summary{cursor:pointer}#tax-container .tax-alerts .tax-alerts-content{padding:0 3rem 1rem}#tax-container [dir=rtl] .tax-alerts .tax-alerts-content{padding:0 1rem 1rem 3rem}#tax-container .tax-alerts.announcement summary:before{content:url(/images/icons/info-icon.png)}#tax-container .tax-alerts.reminder summary:before{content:url(/images/icons/exclamation-icon.png)}#tax-container .tax-alerts.success summary:before{content:url(/images/icons/success-icon.png)}#tax-container .tax-alerts.stop,#tax-content .light-pink{background-color:#f7dded}#tax-container .tax-alerts.stop summary:before{content:url(/images/icons/stop-icon.png)}#tax-container .tax-alerts summary:before{position:absolute;top:1.5rem;left:.75rem}#tax-container [dir=rtl] .tax-alerts summary:before{right:.75rem;left:auto}#tax-container .tax-alerts:not(.lite) summary:after{content:'\002B';position:absolute;right:1.5rem;font-size:2rem;top:50%;transform:translateY(-50%)}#tax-container [dir=rtl] .tax-alerts:not(.lite) summary:after{left:1.5rem;right:auto}#tax-container .tax-alerts:not(.lite) details[open] summary:after{content:'\2212'}#tax-content.pdf-to-html hr{color:#666;background-color:#666;height:2px}#tax-content.pdf-to-html .inner hr{margin:.25em 0;color:#333;height:1px}#tax-content.pdf-to-html .logo-heading{padding-bottom:.5em}#tax-content.pdf-to-html.pubs .logo-heading{padding-bottom:0}#tax-content.pdf-to-html .logo-heading .tax-rows{align-items:center;gap:1em}#tax-content.pdf-to-html .logo-heading .tax-cols{flex-basis:auto}#tax-content.pdf-to-html .nys-logo{height:75px}#tax-content.pdf-to-html.pubs .nys-logo{height:auto}#tax-content.pdf-to-html .logo-heading .first{font-weight:600;font-size:1.1em}#tax-content.pdf-to-html .logo-heading h1{margin:.2em 0;font-weight:800;line-height:1;color:#333}#tax-content.pdf-to-html.pubs .logo-heading h1{margin:.5em auto 0;max-width:600px;text-align:center;font-weight:700;line-height:normal;color:#111}#tax-content.pdf-to-html .logo-heading.st h1{max-width:6em;text-align:right;border-right:2px solid #555;padding-right:.5em;font-size:2.5em;line-height:1.25}#tax-content.pdf-to-html .logo-heading h1 span{display:block;font-size:.75em}#tax-content.pdf-to-html.pubs .logo-heading h1 span{margin-top:.25em;font-weight:600}#tax-content.pdf-to-html .logo-heading .second{font-weight:700;font-size:1.25em;margin:0}#tax-content.pdf-to-html .logo-heading.st .inner .tax-cols:first-child{flex-grow:0}#tax-content.pdf-to-html .draft1,#tax-content.pdf-to-html .draft2,#tax-content.pdf-to-html .draft3,#tax-content.pdf-to-html .draft4,#tax-content.pdf-to-html .draft5,#tax-content.pdf-to-html .draft6{display:inline-block;padding:.25em;font-weight:700}#tax-content.pdf-to-html .draft1{background-color:#cfe1d8;color:#11683d;border:2px solid #11683d}#tax-content.pdf-to-html .draft2{background-color:#e6e6f4;color:#000093;border:2px solid #000093}#tax-content.pdf-to-html .draft3{background-color:#efd4bd;color:#b15b10;border:2px solid #b15b10}#tax-content.pdf-to-html .draft4{background-color:#eaecff;color:#2a3fff;border:2px solid #2a3fff}#tax-content.pdf-to-html .draft5{background-color:#fce6e6;color:#e00000;border:2px solid #e00000}#tax-content.pdf-to-html .draft6{background-color:#8080ff;color:#fff}#tax-content.pdf-to-html .flex .tax-cols{margin-bottom:.5em}#tax-content.pdf-to-html.pubs .flex .tax-cols{margin-bottom:0}#tax-content.pdf-to-html .worksheet{border-color:#666;border-width:2px}#tax-content .subscribe-form{margin:1rem auto 2rem;max-width:25rem;width:100%;text-align:left;border:1px solid #ddd}#tax-content .subscribe-form h2{background:url(/images/icons/mail-icon-white-svg.svg) left 1rem center/25px 25px no-repeat #005e5e;color:#fff;font-size:1.25rem;font-weight:400;margin:0!important;padding:1rem 1rem 1rem 3.5rem;letter-spacing:.1rem}#gnav .gnav-heading a,#ufooter-menu a{text-decoration:none;letter-spacing:.05rem}#tax-content[dir=rtl] .subscribe-form h2{background-position:right 1rem center;padding:1rem 3.5rem}#tax-content .subscribe-form .subscribe-content{background-color:#fafafa;padding:1rem;border-top:3px solid #ffcf62}#tax-content .subscribe-form label{display:block;margin-bottom:1rem}#tax-content .subscribe-form .email-id{width:100%;margin:1rem auto;border:1px solid #aaa}#tax-container .subscribe-form .button{padding:1rem 2rem;margin:1rem auto;display:block}#tax-content .ads .card-columns,#tax-content .ads .gdw_widget,#tax-content .card-columns.ads{padding-top:0;max-width:25rem;margin:auto}#tax-content .news-article{margin:0 auto;max-width:25rem}#tax-content .youtube-video{padding:1rem 0 2rem}#tax-content .opendata-graph object,#tax-content .youtube-video object{max-width:100%}#tax-content .youtube-video:not(.multi-header) h2{font-size:1.33rem;text-align:center;padding:0}#tax-content .comp-content{padding:1rem}#tax-content .search-bar{padding:1.5rem;text-align:center}#tax-content .search-bar .search-box-home-wrap{width:40rem;max-width:100%;margin:1rem auto}#tax-content .search-box-home-wrap form{border:1px solid #aaa;height:3rem;display:flex;justify-content:right}#tax-content #search_input1-home{height:100%;border:0;width:100%;background-color:#fff;padding:1rem}#search_button1-help,#search_button1-home{background:url(/images/icons/search-icon-svg.svg) center center/25px 25px no-repeat #fff;border:0;height:100%;width:3.5rem}#tax-content .blacktext{color:#000!important}#tax-content .redtext{color:#900!important}#tax-content .whitetext{color:#fff!important}#tax-content a.whitetext:hover{color:#ddd}#tax-content .graytext{color:#545454!important}#tax-content .tealtext{color:#005e5e!important}#tax-content .libluetext{color:#0033c3!important}#tax-content .orangetext{color:#7d4f0f!important}#tax-content .primarycolor .orangetext{color:#f7bb4e!important}#tax-content .announcement .orangetext{color:#653e0b!important}#tax-container .smalltext{font-size:.9rem}#tax-container .head4text{font-size:1.33rem!important;letter-spacing:.03rem}#tax-container .head3text,#tax-container .xlargetext{font-size:1.5rem!important}#tax-container .xxltext{font-size:2rem!important}#tax-container .head1text,#tax-container .supertext{font-size:2.5rem!important}#tax-content .normal{font-weight:400}#tax-content .primarycolor{background-color:#003d3d}#tax-content .primarycolor .multi-header span{color:#f7bb4e}#tax-content .bgliteal a:not(.button):hover,#tax-content .bgnyblue a:not(.button):hover,#tax-content .bgoffteal a:not(.button):hover,#tax-content .primarycolor a:hover{color:#f3dd6d}#tax-content .primaryaccentcolor{background-color:#f4a71c}#tax-content .bgdkgray a:not(.button):hover,#tax-content .bglilteal a:not(.button):hover,#tax-content .primaryaccentcolor *,#tax-content .primaryaccentcolor .multi-header span{color:#222}#tax-content .primaryaccentcolor a:hover{color:#000}#tax-content .bgligray{background:#fafafa}#tax-content .graybg{background-color:#fafafa}#tax-content .bgdkgray,#tax-content .bggray{background:#eee}#tax-content .bgnyblue{background:#128ec3}#tax-content .bglilteal,#tax-content .bgoffteal{background:#e3fafd}#tax-content .bgliteal{background:#005e5e}#tax-content .bgliblue{background:#eff5f5}#tax-content .bgblue{background:#dbe8ff}#tax-content .bgyellow{background:#fdf5e3}#tax-content .white-bg{background-color:#fff}#tax-content .light-purple{background-color:#f7efff}#tax-content .light-orange{background-color:#fde7e1}#leftnav .leftnav-menu-toggle.active,#tax-content .light-gray{background-color:#eee}#gnav .gnav-menu-toggle,#tax-container .gnav-wrap{background-color:#0b5d66}#tax-content .header-text-normal{font-size:1.25rem}#tax-content .header-text-xlarge{font-size:1.75rem}#ny-universal-navigation{display:none}#unav{display:flex;align-items:center}#unav .unav-header{padding:.5rem}#unav .unav-header a img{vertical-align:middle;height:30px;width:50px}#unav-menu .unav-menu-main{display:flex;list-style-type:none;padding:0;margin:0}#unav-menu .unav-menu-main li{margin:0 .25rem}#unav-menu .unav-menu-main li a{font-size:.8rem;color:#000;text-decoration:none}#unav-menu .unav-menu-main li a:hover{color:#0f739d}#gnav .gnav-heading{display:flex;justify-content:space-between;align-items:center}#gnav .gnav-menu-toggle,#gnav .gnav-search-toggle,#gnav .gnav-side-menu-toggle{border:0;width:3rem;height:4rem;padding:0}#gnav .gnav-menu-toggle{transition:.4s}#gnav .gnav-menu-toggle .gnav-menu-icon{display:block;position:relative;width:1.25rem;height:.15rem;background-color:#fff;transform:translateX(-50%);left:50%}#gnav .gnav-menu-toggle .gnav-menu-icon:after,#gnav .gnav-menu-toggle .gnav-menu-icon:before{content:" ";position:absolute;width:1.25rem;height:.15rem;background-color:#fff;left:0;transition:.4s}#gnav .gnav-menu-toggle .gnav-menu-icon:after{top:.5rem}#gnav .gnav-menu-toggle.active .gnav-menu-icon,#leftnav .leftnav-menu-toggle.active .leftnav-menu-icon{background-color:transparent}#gnav .gnav-menu-toggle.active .gnav-menu-icon:after,#gnav .gnav-menu-toggle.active .gnav-menu-icon:before{border-left:4px solid #fff;position:absolute;transform:rotate(45deg);left:-.15rem;top:auto}#gnav .gnav-menu-toggle.active .gnav-menu-icon:after,#leftnav .leftnav-menu-toggle.active .leftnav-menu-icon:after{transform:rotate(-45deg)}#gnav .gnav-sa-controls{margin-left:auto;display:flex}#gnav .gnav-search-toggle{background:url(/images/icons/search-icon-white-svg.svg) 50%/25px no-repeat}#gnav .gnav-side-menu-toggle{background:url(/images/icons/icon-login.svg) 50%/25px no-repeat}#gnav button.active,#gnav-menu .gnav-search{background-color:#06383d}#gnav .gnav-heading a{font-size:1.25rem;color:#fff;padding:0 .5rem}#gnav-menu .gnav-menu-toggle-wrap,#gnav-menu .gnav-search-toggle-wrap,#gnav-menu .gnav-side-menu-toggle-wrap{display:none;position:absolute;z-index:10;width:75%;background-color:#06383d}#gnav-menu .gnav-search-toggle-wrap,#gnav-menu .gnav-side-menu-toggle-wrap{right:0}#gnav-menu .gnav-menu-main,#gnav-menu .gnav-menu-side,#tax-footer .gfooter-menu-col ul{list-style-type:none;padding:0;margin:0}#gnav-menu .gnav-menu-main>li{position:relative;margin-right:0;padding:0}#gnav-menu .gnav-menu-main>li>a[href="#"]{position:relative;background:url(/images/icons/arrow-down-white-svg.svg) right 1.25rem center/12px 12px no-repeat}#gnav-menu .gnav-menu-main>li>a.active[href="#"]{text-decoration:none;border-bottom:0;background-image:url(/images/icons/arrow-up-white-svg.svg);background-color:#042326}#gnav-menu .gnav-menu-main li a,#gnav-menu .gnav-menu-side li a{color:#fff;text-decoration:none;padding:1.5rem 2rem;display:block;border-bottom:1px solid #555;font-size:1.035rem;letter-spacing:.02rem}#gnav-menu .gnav-menu-main li a:hover,#gnav-menu .gnav-menu-side li a:hover,#leftnav ul li a:hover,#tax-footer a:hover{text-decoration:underline}#gnav-menu .gnav-menu-main li ul{padding:0;margin:0;list-style-type:none;display:none}#gnav-menu .gnav-menu-main li ul.active{background-color:#042326}#gnav-menu .gnav-menu-main li ul li{display:block;margin:0}#gnav-menu .gnav-menu-main li ul li a{text-align:left;margin-right:0;border-bottom:0;padding:1rem 2rem}#gnav-menu .gnav-menu-side{justify-content:right}#gnav-menu .gnav-search{height:3rem;display:flex;justify-content:right;padding:.25rem}#gnav-menu .gnav-search-input{padding:1rem;height:100%;border:0;width:100%;background-color:#fff}#gnav-menu .gnav-search-submit{background:url(/images/icons/search-icon-svg.svg) center center/25px 25px no-repeat #fff;border:0;height:100%;width:4rem}#leftnav{position:relative;background-color:#fafafa}#leftnav .leftnav-heading{display:flex;align-items:center;gap:.5rem}#leftnav-menu-header{font-weight:600;font-size:1.33rem;letter-spacing:.03rem}#leftnav .leftnav-menu-toggle{background-color:#fafafa;border:0;width:3rem;height:4rem;transition:.4s}#leftnav ul li a,#leftnav ul li.active{border-top:1px solid #ddd}#leftnav .leftnav-menu-toggle .leftnav-menu-icon{display:block;position:relative;width:.75rem;height:.15rem;background-color:#000;left:.5rem}#leftnav .leftnav-menu-toggle .leftnav-menu-icon:after,#leftnav .leftnav-menu-toggle .leftnav-menu-icon:before{content:" ";position:absolute;height:.15rem;background-color:#000;left:0}#leftnav .leftnav-menu-toggle .leftnav-menu-icon:before{width:1rem;top:-.5rem}#leftnav .leftnav-menu-toggle .leftnav-menu-icon:after{top:.5rem;width:1.25rem}#leftnav .leftnav-menu-toggle.active .leftnav-menu-icon:after,#leftnav .leftnav-menu-toggle.active .leftnav-menu-icon:before{border-left:4px solid #000;position:absolute;transform:rotate(45deg);left:-.15rem;top:auto;width:1.25rem}#leftnav .leftnav-menu-toggle-wrap{display:none;position:absolute;width:75%;z-index:20;background-color:#eee}#leftnav ul{list-style-type:none;margin:0;padding:0}#leftnav ul li{margin:0!important}#leftnav ul li a{text-decoration:none;color:#000;display:block;padding:1.5rem 2rem;font-size:1.035rem}#leftnav ul li:first-child a{border-top:0}#leftnav ul li a[href="#"]{position:relative;padding-right:2rem;background:url(/images/icons/arrow-down-svg.svg) center right 1rem/12px 12px no-repeat}#leftnav ul li a.active[href="#"]{background-color:#fafafa}#leftnav ul li ul{background-color:#fafafa;display:none;padding-left:1rem}#leftnav ul li ul li a{display:block;border:0}#tax-container .gfooter-wrap{background-color:#e5eeee}#tax-footer{font-size:1.035rem}#tax-footer h2{font-size:1.33rem;margin-top:0!important}#tax-footer h3{font-size:1.15rem;color:#000}#tax-footer a{color:#000;text-decoration:none;display:flex;align-items:center}#tax-footer .gfooter-social-menu{border-top:1px solid #ddd;border-bottom:1px solid #ddd;margin:3rem 0 2rem}#tax-footer .gfooter-social-menu ul{display:flex;padding:0;list-style-type:none;flex-direction:column;justify-content:center}#tax-footer .gfooter-social-menu ul li a{padding-left:2rem}#tax-footer .gfooter-social-menu a.facebook{background:url(/images/icons/facebook-icon-svg.svg) left center/20px 20px no-repeat}#tax-footer .gfooter-social-menu a.subscribe{background:url(/images/icons/mail-icon-white-svg.svg) left center/25px 25px no-repeat}#tax-footer .gfooter-social-menu a.twitter{background:url(/images/icons/twitter-x-icon-svg.svg) left center/20px 20px no-repeat}#tax-footer .gfooter-social-menu a.youtube{background:url(/images/icons/youtube-icon-svg.svg) left center/20px 20px no-repeat}#ufooter{background:#333}#ufooter .ufooter-logo{margin-right:5rem}#ufooter-menu .ufooter-menu-main{display:flex;padding:0;margin:0;list-style-type:none;flex-wrap:wrap;align-items:center}#ufooter-menu .ufooter-menu-main li{padding-right:2.5rem;flex:0 0 50%}#ufooter-menu a{color:#fff}#ufooter-menu a:hover{color:#d5820d}@media only screen and (min-width:30rem){#tax-content.pdf-to-html .pitct .flex .tax-cols{text-align:center}#unav .unav-header a img{height:48px;width:80px}#unav-menu .unav-menu-main li a{font-size:1rem}}@media only screen and (min-width:48rem){#tax-container .flex{display:flex;flex-wrap:wrap;gap:2rem}#tax-container .flex .tax-cols{flex:1 1 0px;margin-bottom:0;flex-basis:calc(50% - 2rem)}#tax-container .card-columns .tax-cols:not(:only-child),#tax-container .icons-columns .tax-cols:not(:only-child){margin-left:unset;margin-right:unset}#tax-container .icons-columns .button{min-width:16rem}#tax-content .news-columns .tax-cols{border-bottom:0;border-right:1px solid #ddd}#tax-content[dir=rtl] .news-columns .tax-cols{border-left:1px solid #ddd;border-right:0}#tax-content .news-columns .tax-cols:last-child{border-right:0;border-left:0}#tax-container .button,#tax-container a.button{display:inline-block;margin-top:0}#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:2.5rem}#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:30rem}#tax-content .forms-year-select li,#tax-content .tax-list-select li{flex:0 0 33%}#tax-content.pdf-to-html .tlt{padding-left:8em;margin-bottom:.5em}#tax-content.pdf-to-html .pitct .flex .tax-cols{text-align:left}#unav .unav-header{padding:1rem;border-right:1px solid #d9e2e2}#unav .unav-header a img{height:auto;width:auto}#unav-menu .unav-menu-main{margin:0 0 0 1rem}#unav-menu .unav-menu-main li{margin:0 .75rem}#unav-menu .unav-menu-main li a{font-size:1.25rem;padding:.5rem}#gnav .gnav-heading a span,#tax-footer h2 span{display:inline-block}#gnav-menu .gnav-search-toggle-wrap,#gnav-menu .gnav-side-menu-toggle-wrap{width:50%}#gnav .gnav-heading a *{font-size:1.5rem}#tax-footer .gfooter-menu{display:flex;flex-wrap:wrap;gap:3rem;justify-content:space-between}#tax-footer .gfooter-menu-col{flex:0 0 50%;flex-basis:calc(50% - 3rem);margin-bottom:0}#tax-footer .gfooter-menu-col ul{margin-right:1rem}#tax-footer .gfooter-social-menu h3{text-align:center;color:#000}#tax-footer .gfooter-social-menu ul{flex-direction:row}#tax-footer .gfooter-social-menu ul li{margin:0 1.5rem}#tax-footer .gfooter-initiatives-items{display:flex}#tax-footer .gfooter-initiatives-items article{flex:1 1 0px;text-align:center}#ufooter-menu .ufooter-menu-main li{flex-basis:auto}}@media only screen and (min-width:64rem){#leftnav,#tax-content,#tax-content .tax-rows-wrap.padding,#tax-content .tax-rows.padding{padding:2rem}#tax-container .tax-main-content{display:flex}#gnav-menu .gnav-menu-toggle-wrap,#tax-container .tax-main-content.no-flex,#tax-content .no-flex,#tax-content .no-flex .tax-cols{display:block}#tax.tax-nopadding .tax-page-title:not(.skip-content){margin:2rem}#tax-container .grid-col-wrap{display:flex;flex-wrap:wrap;gap:2rem}#leftnav+#tax-content,#leftnav+.pretitle-content-wrap{flex:1 1 0px;width:75%}#tax-container .grid-col-wrap .grid-col{flex:1 1 0px;margin-bottom:0;flex-basis:calc(50% - 2rem)}#tax-container .twocolumn-7030 .grid-col-wrap .grid-col:first-child{flex-basis:calc(70% - 2rem);flex-grow:0;flex-shrink:0}#tax-container .twocolumn-7030 .grid-col-wrap .grid-col:last-child{flex:0 0 30%}#tax-container .twocolumn-6535 .grid-col-wrap .grid-col:first-child{flex-basis:calc(65% - 2rem);flex-grow:0;flex-shrink:0}#tax-container .twocolumn-6535 .grid-col-wrap .grid-col:last-child{flex:0 0 35%}#tax-content .spacing .tax-cols{padding-right:2rem;padding-bottom:0}#tax-content .spacing .tax-cols:last-child{padding-right:0}#tax-container .pretitle-content .tax-alert,#tax-container .tax-alert-snap .tax-alert,#tax.tax-nopadding .page-message .tax-alert{margin:0;padding-left:4rem;background-position:2rem 1.25rem}#tax-container .breadcrumbs{padding:1rem 2rem 0}#tax-content .hero-columns .tax-cols:last-child{flex:0 0 400px;padding:0}#tax-content .hero-columns img{width:100%;height:100%;margin-right:0}#tax-content .news-featured .tax-cols{padding:3rem 30rem 3rem 5rem;position:relative;border-right:0}#tax-content .news-featured .tax-cols .button{position:absolute;right:5rem;top:50%;transform:translateY(-50%);min-width:20rem}#tax-content .forms-year-select li,#tax-content .tax-list-select li{flex:0 1 auto;padding:0 .75rem;border-right:1px solid #ddd;text-align:center}#tax-content[dir=rtl] .forms-year-select li,#tax-content[dir=rtl] .tax-list-select li{border-right:0;border-left:1px solid #ddd}#tax-content .forms-year-select li.no-link,#tax-content .tax-list-select li.no-link{flex:0 1 auto;margin-bottom:0}#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:2.5rem}#tax-content.pdf-to-html .nys-logo{height:100px}#tax-content.pdf-to-html.pubs .nys-logo{height:auto}#tax-content.pdf-to-html .logo-heading .tax-cols:first-child{flex-basis:225px;flex-grow:0}#tax-content.pdf-to-html.pubs .logo-heading .tax-cols:first-child{flex-basis:auto}#tax-content.pdf-to-html .logo-heading .tax-cols:last-child{text-align:right;padding-right:3em}#tax-content.pdf-to-html .logo-heading .inner .tax-cols:last-child{text-align:left;padding-right:0}#tax-content.pdf-to-html .logo-heading.st>.tax-rows>.tax-cols:first-child,#tax-content.pdf-to-html .logo-heading.st>.tax-rows>.tax-cols:last-child{align-self:start}#unav{padding-bottom:0}#unav .unav-header a{margin-left:.65rem}#gnav{position:relative;padding-top:1rem}#gnav .gnav-search-toggle,#gnav .gnav-side-menu-toggle{width:2.5rem;height:3.5rem}#gnav .gnav-menu-toggle-wrap{background-color:transparent;position:static;width:auto}#leftnav,#leftnav ul li a,#leftnav ul li a[href="#"].active,#leftnav ul li ul{background-color:#fff}#gnav-menu .gnav-menu-main li ul,#gnav-menu .gnav-search-toggle-wrap{width:20rem;position:absolute;z-index:10}#gnav .gnav-heading{display:block;margin-left:2rem}#gnav .gnav-heading .gnav-menu-toggle,#leftnav .leftnav-menu-toggle{display:none}#gnav .gnav-sa-controls{position:absolute;right:2rem;top:0;display:block}#gnav .gnav-heading a{padding:0}#gnav-menu{margin-top:.5rem}#gnav-menu .gnav-menu-main{display:flex;margin-left:1.5rem}#gnav-menu .gnav-menu-main>li>a[href="#"]{position:static;background-position:right .25rem center}#gnav-menu .gnav-menu-main li ul.active,#gnav-menu .gnav-menu-main>li>a[href="#"].active{background-color:#06383d}#gnav-menu .gnav-menu-main li a{font-size:1.025rem}#gnav-menu .gnav-menu-main>li>a{padding:.75rem 1.25rem .75rem .5rem;margin-right:0;display:block;border-bottom:0;letter-spacing:-.01rem}#gnav-menu .gnav-menu-main li ul{padding:.5rem 1rem;background-color:#06383d}#gnav-menu .gnav-menu-main li ul li a{padding:.5rem 0;display:inline-block}#gnav-menu .gnav-side-menu-toggle-wrap{position:absolute;z-index:10;width:auto}#gnav-menu .gnav-menu-side{width:20rem}#gnav-menu .gnav-menu-side li a{padding:.5rem 1rem}#tax-footer .gfooter-menu-col{flex-basis:calc(25% - 3rem)}#ufooter-menu{width:80%}#ufooter-menu .ufooter-menu-main{justify-content:space-between}#leftnav{width:25%;margin-bottom:0;position:static;min-width:18rem;max-width:26rem}#leftnav .leftnav-menu-toggle-wrap{display:block;position:static;background-color:#fff;width:auto;border-right:1px solid #ddd;padding-right:2rem}#leftnav-menu-header{padding:.5rem 0}#leftnav ul li.active{padding:1rem 0;border-top:0}#leftnav ul li a{padding:.66rem 2.5rem .66rem 0}#leftnav ul li a[href="#"]{background-position:center right}#leftnav ul li:first-child a{border-top:0}}@media only screen and (min-width:80rem){#tax-content .hero-columns .tax-cols:last-child{flex:0 0 500px}#gnav-menu .gnav-menu-main{margin-left:1rem}#gnav-menu .gnav-menu-main li a{font-size:1.035rem}#gnav-menu .gnav-menu-main>li>a{padding:.75rem 1.75rem .75rem 1rem;letter-spacing:.02rem}#gnav-menu .gnav-menu-main>li>a[href="#"]{background-position:right .75rem center}#leftnav ul li a[href="#"]{background-position:center right .5rem}#tax-container .flex:not(.cols3x3):not(.cols4x4){flex-wrap:nowrap}#tax-container .flex.cols3x3 .tax-cols{flex-basis:calc(33% - 2rem)}#tax-container .flex.cols4x4 .tax-cols{flex-basis:calc(25% - 2rem)}}@media only screen and (min-width:90rem){#tax-content .hero-columns .tax-cols:last-child{flex:0 0 600px}#gnav .gnav-heading .gnav-search-toggle,#gnav .gnav-heading .gnav-side-menu-toggle{display:none}#gnav-menu .gnav-search-toggle-wrap,#gnav-menu .gnav-side-menu-toggle-wrap{display:block;background-color:transparent}#gnav-menu .gnav-search-toggle-wrap{width:15rem}#gnav-menu .gnav-side-menu-toggle-wrap{top:1rem;right:2rem;bottom:auto}#gnav-menu .gnav-menu-side{display:flex;width:auto}#gnav-menu .gnav-menu-side li{margin-left:.5rem;padding-left:.5rem}#gnav-menu .gnav-menu-side li a{border-bottom:0;display:inline;height:auto;line-height:normal;padding:0}#gnav-menu .gnav-menu-side li:last-child{border-left:1px solid #aaa}#gnav-menu .gnav-search-toggle-wrap{bottom:1rem;right:2rem;padding:0}#gnav-menu .gnav-search{height:2.5rem;padding:0}#gnav-menu .gnav-search-input{padding:.5rem}#gnav-menu .gnav-search-submit{width:3rem}}@media only screen and (min-width:120rem){#tax-content .hero-columns .tax-cols:last-child{flex:0 0 800px}#gnav-menu .gnav-search-toggle-wrap{width:20rem}#gnav-menu .gnav-menu-main>li>a[href="#"]{background-position:right 1.5rem center}#gnav-menu .gnav-menu-main>li>a{padding:.75rem 2.5rem .75rem 1rem}}@media only screen and (max-width:89.99rem){#leftnav+#tax-content.pdf-to-html .logo-heading .tax-rows{flex-direction:column}#leftnav+#tax-content.pdf-to-html .logo-heading .flex .tax-cols{text-align:center;flex-basis:auto}#leftnav+#tax-content.pdf-to-html .logo-heading .flex .tax-cols:nth-child(2){order:3}#leftnav+#tax-content.pdf-to-html .logo-heading .flex .tax-cols:nth-child(3){order:2}#gnav-menu .gnav-menu-main li:last-child ul{right:0}}@media only screen and (max-width:63.99rem){#tax-content .tax-rows .tax-cols,#tax-content table td,#tax-content table th{width:auto!important}#tax-content img{float:none!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:48rem}#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 caption,#tax-content .stacked tr{border-bottom:1px dotted #bbb}#tax-content .stacked{border:1px solid #bbb!important;margin-top:2rem}#tax-content .stacked caption{display:inline-block;padding:.5rem;width:90%}#tax-content .stacked thead tr{position:absolute;top:-9999px;left:-9999px}#tax-content .stacked tr:nth-child(odd){background-color:#fafafa}#tax-content .stacked td{position:relative;padding-left:50%;overflow-wrap:anywhere;border:0!important}#tax-content .stacked td a{word-break:break-all}#tax-content .stacked td:before{position:absolute;left:.5rem;width:45%;padding-right:.5rem;white-space:nowrap;font-weight:600}#tax-container .hero-columns{display:block}#tax-content .hero-columns .tax-cols{flex:none!important}.hero-columns .hero-columns .tax-cols:last-child{margin-bottom:0!important}}@media print{#tax-container h1,#tax-container h2,#tax-container h3,#tax-container h4,#tax-content .hero-columns h2{font-weight:600!important;font-family:"Proxima Nova",Arial!important}#tax-container,#tax-content,#tax-content li,#tax-content p,#tax-content td,#tax-content th,body{font-size:11pt!important;background:#fff!important;color:#000!important;font-family:"Proxima Nova",Arial!important}body *{color:#000!important;background-color:transparent!important}#tax-container h1,#tax-content .hero-columns h2{font-size:16pt!important}#tax-container h2{font-size:15pt!important}#tax-container h3{font-size:14pt!important}#tax-container h4,#tax-content .multi-header>h1 span,#tax-content .multi-header>h2 span{font-size:13pt!important}#tax-content a{text-decoration:underline!important}#tax-container .tax-cols,#tax-content .tax-rows,#tax-content .tax-rows-wrap{background:#fff!important}#tax-content .hero-columns .tax-cols{padding:0!important}#tax-content ol li,#tax-content table tr td,#tax-content table tr th,#tax-content ul li{break-inside:avoid}#tax-content.print-special{min-width:64rem;margin:0;padding:0}#tax-content .flex{display:flex;flex-wrap:wrap;gap:1rem}#tax-content .card-columns.flex .tax-cols,#tax-content .icons-columns.flex .tax-cols,#tax-content .news-columns.flex .tax-cols{flex:1 1 0px;margin-bottom:0;flex-basis:calc(50% - 2rem)}#tax-content .news-columns .tax-cols{border:0!important}#tax-content .news-featured .tax-cols{padding:1rem 0;margin:1rem 0}#tax-content .boxed-icons .tax-cols{padding-top:1rem!important}#tax-content .button{background-color:transparent!important;border:1px solid #ddd!important;display:inline-block!important;padding:1rem!important;text-decoration:none!important;box-shadow:none!important}#tax-content .forms-year-select li,#tax-content .tax-list-select li{flex:0 0 33%}#tax-content .expand-content .expand-link{text-decoration:none!important;padding:0!important;margin-bottom:1rem}#tax-content .expanded-content{padding:0 0 1rem!important}#tax-content .expandable{border:0!important;margin-bottom:1rem}#tax-container .tax-alert{background-image:none!important;padding:2.5rem 1rem .25rem!important;border:1px dotted #ddd!important}#tax-container .tax-alert:before{top:.5rem!important}#footer-translate,#leftnav,#nys-nav-notification,#tax-container #related-results,#tax-container #search-ads,#tax-container .breadcrumbs,#tax-container .gnav-wrap,#tax-container .noprint,#tax-container .page-share,#tax-container .skip-content,#tax-container .tax-alert .alert-expand:after,#tax-container nav#filters,#tax-content .gd-signup,#tax-content .search-bar,#tax-content .sticky-button,#tax-content .subscribe-form,#tax-content .youtube-video,#tax-footer,#ufooter,#unav-wrap,.oda-chat-wrapper,aside .bubble{display:none!important}#tax-content .row-separate{margin-bottom:1rem!important}#tax-content .padding,#tax-content .tax-rows-wrap.padding,#tax-content .tax-rows.padding{padding:1rem!important}#tax-container .card-columns .card-link a:before,#tax-content .arrowlist li:before{display:none}#tax-container .tax-alert.collapse .alert-expanded-content,#tax-content .expand-content,#tax-content .expanded-content{display:block!important}#tax-content .tax-page-title.skip-content,#tax-content h1.skip-content{display:block;position:static;width:auto;height:auto;overflow:visible;-webkit-clip-path:none;clip-path:none}#tax-content a:after{content:""!important}#tax-container .print{display:block}#tax-content img{float:none!important}#tax-content table[style*=width],#tax-content table[width]{width:auto!important}#tax-content table[style*=height]{height:auto!important}#tax-content .graytext,#tax-content .libluetext,#tax-content .orangetext,#tax-content .primarycolor .orangetext,#tax-content .redtext,#tax-content .tealtext,#tax-content .whitetext{color:#222!important}#tax-content.pdf-to-html .logo-heading .tax-rows{display:flex}#tax-content .site-message{margin-bottom:1em}}