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.external-link:after{content: " \279A";text-decoration: none;display: inline-block;color: #222;padding-left: 0.25em;font-weight: 600;}#tax-content .primarycolor .external-link:after{color: #fff;}#tax-content a.button:not(.clear-button).external-link:after{color: #fff;}#tax-content a[href^="#"]:after{content: '\2798';color: #222;text-decoration: none;padding-left: 0.25em;display: inline-block;}#tax-content a.button:not(.clear-button)[href^="#"]:after{color: #fff;}#tax-content a[href="#top"]:after{content: '\2191';}#tax-content a.img-link{display: inline-block;}#tax-content a.img-link:after{display: none;}#tax-content a.img-link img{display: block;}#tax-container .sticky-button{position: fixed;bottom: 3em;right: 3em;display: none;}#tax-container .sticky-button a{background-color: rgba(230,230,230,.7);padding: 1em;text-decoration: none;color: #000;border: 1px solid #888;}#tax-container .sticky-button a:hover{background-color: #e6e6e6;}#tax-content .arrowlist{list-style-type: none;margin: 0;padding: 0.5em 0.5em 0.5em 1.5em;}#tax-content .arrowlist li:before{content: '\27A4';color: #F4A71C;font-size: .7em;position: absolute;left: -1em;top: 50%;transform: translateY(-50%);}#tax-content .arrowlist li{padding: 0.3em;position: relative;}#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: 1.25em;line-height: 90%;padding-right: 0.33em;}#tax-content .nobullets{list-style-type: none;margin: 0;padding-left: 0;}#tax-content .nobullets li{padding-bottom: 0.3em;padding-top: 0.3em;}#tax-content .checkbox, #tax-content .checkbox ul{list-style-type: none;padding: 0 0 0 2em;}#tax-content .checkbox li{position: relative;}#tax-content .checkbox li:before{content: '\25A1';font-size: 1.5em;line-height: 90%;position: absolute;left: -1em;top: 0;}#tax-content .no-margin-top{margin-top: 0;}#tax-content .lang{padding: 0 0.33em!important;}#tax-content .newItem:after{content: 'New';color: #111;display: inline-block;font-weight: 600;padding: 0 0.5em;text-decoration: underline;font-size: .9em;background-color: #F3DD6D;margin-left: 0.5em;border-radius: 0.5em;}#tax-content .newItem:after{text-decoration: none;}#tax-content .updatedItem:after{content: 'Updated';color: #000;display: inline-block;font-weight: 600;padding: 0 0.5em;text-decoration: underline;font-size: .9em;background-color: #FFCE5F;margin-left: 0.5em;border-radius: 0.5em;}#tax-content .updatedItem:after{text-decoration: none;}#tax-content .comingSoon:after{content: 'Coming soon';color: #F4A71C;display: inline-block;font-weight: bold;padding: 0 0.5em;text-decoration: underline;font-style: italic;font-size: .9em;border-radius: 0.5em;}#tax-content .comingSoon:after{text-decoration: none;}#tax-container .breadcrumbs{padding: 1em 1em 0;}#tax-container .breadcrumbs ol{list-style-type:none;padding: 0;margin: 0;display: flex;flex-wrap: wrap;align-items: center;}#tax-container .breadcrumbs ol li:after{content: "\00BB";padding: 0 0.5em;font-weight: bold;}#tax-container .breadcrumbs ol li:last-child:after{display:none;}#tax-container .breadcrumbs + .tax-main-content .pretitle-content-wrap{padding-top: 1em;}#tax-container .hero-column{background-color: #ceddde;background-position: 75% 0;background-repeat: no-repeat;background-size: 200% 175px;padding-top: 175px;}#tax-container .hero-column .tax-cols{padding: 2em;}#tax-container .hero-column .tax-cols h2{font-size: 2em;margin-top: 0;padding-bottom: 0;font-weight: 800;}#tax-content .hero-columns{background-color: #eee;gap: 0!important;min-height: 400px;}#tax-content .hero-columns .tax-cols:first-child{padding: 2em;}#tax-content .hero-columns .tax-cols:first-child h2{font-size: 2em;margin: 0 0 0.5em;}#tax-content .hero-columns .tax-cols:last-child{padding: 0 2em 2em;}#tax-content .hero-columns img{display: block;margin: auto;}#tax-content .hero-columns a:not(.button){font-weight: 600;}#tax-container .card-columns{justify-content: center;margin-bottom: 2.5em;}#tax-container .card-columns .tax-cols{position: relative;padding: 2em 2em 3.5em;box-sizing: border-box;max-width: 25em;margin-left: auto;margin-right: auto;background-color: #fafafa;border-radius: 1.5em;}#tax-container .card-columns.borders .tax-cols{border: 1px solid #ddd;}#tax-container .card-columns h2, #tax-container .card-columns h3{font-weight: 600;}#tax-container .card-columns .card-img{margin: -2em -2em 0;}#tax-container .card-columns .card-img img{display: block;width: auto!important;height: auto!important;border-radius: 1.5em;}#tax-container .card-columns .card-link{position: absolute;bottom: 0;width: 100%;margin: 0;box-sizing: border-box;left: 0;}#tax-container .card-columns .card-link a{padding: 1em 2em;display: block;transition: .4s;text-decoration: none;font-size: .9em;text-transform: 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.tax-cols{background-color: transparent;}#tax-container .icons-columns .tax-cols:hover, #tax-container .icons-columns .tax-cols:focus{border-color: #09464c;background-color: #f7f7f7;cursor: pointer;transition: .3s;}#tax-container .icons-columns p{margin-top: 0;}#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 #aaa;padding: 0 2em 2em;}#tax-content .news-columns .tax-cols:last-child{border-bottom: 0;}#tax-content .secondary-teal .news-columns .tax-cols{border-color: #fff;}#tax-content .news-columns h3{font-weight: 800;}#tax-content .news-columns li{font-weight: 600;}#tax-content .news-featured .tax-cols{margin: 2em 0;padding: 3em;background-color: #f6f8f8;text-align: left;border-bottom: 0;}#tax-content .news-featured .tax-cols.col-transparent{background-color: transparent;padding-top: 1em;padding-bottom: 1em;}#tax-content .news-featured h3{font-size: 1.75em;margin-top: 0;}#tax-content .expand-content{margin-bottom: 2em;}#tax-content .expandable{max-width: 80em;border-bottom: 1px solid #ccc;border-top: 0;background-color: #fff;}#tax-content .expand-content h3, #tax-content .expand-content h4{margin: 0;font-size: 1.1em;}#tax-content .expand-link{background-image: url(/images/chevron-down.svg);background-position: 98% 50%;background-repeat: no-repeat;background-size: 10px 10px;padding-right: 1.25em;text-decoration: none;}#tax-content .expand-link.active{background-image: url(/images/chevron-up.svg);}#tax-content .expand-content .expand-link{background-color: transparent;border-top: 0;cursor: pointer;display: block;padding: 1em 2.5em 1em 1em;text-align: left;transition: 0.4s;color: #00353a;font-weight: normal;box-sizing: border-box;background-image: none;position: relative;font-weight: 600;}#tax-content[dir="rtl"] .expand-content .expand-link{text-align: right;padding: 1em 1em 1em 2.5em;}#tax-content .expand-content .expand-link:after{content: '\002B';right: 1em;position: absolute;font-size: 1.25em;top: 50%;transform: translateY(-50%);}#tax-content[dir="rtl"] .expand-content .expand-link:after{right: auto;left: 1em;}#tax-content .expand-content .expand-link.active, #tax-content .expand-content .expand-link:hover{background-color: #f7f7f7;}#tax-content .expand-content .expand-link.active:after{content: '\2212';}#tax-content .expanded-content{display: none;padding: 1em;}#tax-content .expanded-content.boxed{border-left: 1px dotted #ccc;border-bottom: 1px dotted #ccc;}#tax-content .expanded-content > h4, #tax-content .expanded-content > h5{margin: 0;}#tax-container .tax-alert{margin: 2em 0;padding: 0.5em 1em 1em 3em;border-radius: 1em;position: relative;}#tax-container .tax-alert.announcement{background-color: #dbe8ff;}#tax-container .tax-alert.announcement:before{background-color: #dbe8ff;content: url(/images/icons/info-icon.png);position: absolute;top: 1.5em;left: 0.75em;}#tax-container .tax-alert.reminder{background-color: #fff2d5;}#tax-container .tax-alert.reminder:before{content: url(/images/icons/exclamation-icon.png);position: absolute;top: 1.5em;left: 0.75em;}#tax-container .tax-alert.success{background-color: #d4ffda;}#tax-container .tax-alert.success:before{content: url(/images/icons/success-icon.png);position: absolute;top: 1.5em;left: 0.75em;}#tax-container .tax-alert.stop{background-color: #ffdddd;}#tax-container .tax-alert.stop:before{content: url(/images/icons/stop-icon.png);position: absolute;top: 1.5em;left: 0.75em;}#tax-container .tax-alert > h2{font-size: 1.1em;margin: 0;font-weight: 600;padding: 0.66em 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: 0.9em;top: 50%;transform: translateY(-50%);}#tax-container .tax-alert.collapse h2 > a.active:after{content: '\25B2';}#tax-container .tax-alert > p:first-child{margin: 0.67em 0;}#tax-container .tax-alert .alert-expanded-content{padding: 0 2em 1em 0;box-sizing: border-box;}#tax-container .tax-alert.collapse .alert-expanded-content{display: none;}#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;border-radius: 0;}#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-content.pdf-to-html hr{color:#666;background-color: #666;height:2px;}#tax-content.pdf-to-html .inner hr{margin: 0.25em 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 .logo-heading p{margin: 0;}#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: 0.2em 0;font-weight:800;line-height:1;color: #333;}#tax-content.pdf-to-html.pubs .logo-heading h1{margin: 0.5em auto 0;max-width: 600px;text-align: center;font-weight: bold;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: 0.5em;box-sizing: border-box;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: 0.25em;font-weight: 600;}#tax-content.pdf-to-html .logo-heading .second{font-weight:bold;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: 0.25em;border-radius: 0.5em;font-weight: bold;}#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: 0.5em;}#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-container .user-track{display: none;}#tax-container .user-track .tax-alert{position: relative;padding-right: 2.5em;}#tax-container .user-track .tax-alert .close{position: absolute;top: 0.75em;right: 0.5em;text-decoration: none;font-size: 1.1em;color: #222;padding: 0.5em 0.75em;}#tax-container .user-track .tax-alert .close:after{content: "\2715";}#tax-content .subscribe-form{margin: 1em auto 2em auto;max-width: 25em;width: 100%;text-align: left;}#tax-content .subscribe-form h2{background-color: #00606B;color: #fff;font-size: 1.25em;font-weight: normal;margin: 0;padding: 0.75em;display: flex;}#tax-content .subscribe-form h2:before{content: url(/images/icon-social-mail-white-s.png);margin: 0.1em 0.75em 0 0;}#tax-content .subscribe-form .subscribe-content{background-color: #eee;padding: 0.5em 1em;color: #2b2b2b;border-top: 3px solid #f7ca02;}#tax-content .subscribe-form label{display: block;margin-bottom: 1em;}#tax-content .subscribe-form .email-id{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;}#tax-content .ads .card-columns, #tax-content .card-columns.ads, #tax-content .ads .gdw_widget{padding-top: 0;max-width: 25em;margin: auto;}#tax-content .ads .card-columns .tax-cols, #tax-content .ads .card-columns .card-img img{border-radius: 0;}#tax-content .news-article{margin: 0 auto;max-width: 25em;}#tax-content .youtube-video{padding: 1em 0 2em 0;}#tax-content .youtube-video object, #tax-content .opendata-graph object{max-width: 100%;}#tax-content .youtube-video:not(.multi-header) h2{font-size: 1.3em;text-align: center;padding: 0;font-weight: 600;}#tax-content .comp-content{padding: 1em;}#tax-content .search-bar{padding: 1em;text-align: center;}#tax-content .search-bar h2{margin: 0;color: #09464c;font-size: 1.75em;}#tax-content .search-bar .search-box-home-wrap{width: 40em;max-width: 100%;margin: 1em auto;}#tax-content .search-box-home-wrap form{border: 1px solid #aaa;height: 3em;display: flex;justify-content: right;}#tax-content #search_input1-home{box-sizing: border-box;height: 100%;border: 0;width: 100%;background-color: #fff;border-radius: 0;font-size: 1.1em;padding: 0.5em 1em;}#search_button1-home, #search_button1-help{background-color: #eee;background-image: url(/images/icons/search.svg);background-position: center center;background-repeat: no-repeat;background-size: 25px 25px;border: 0;height: 100%;width: 3.5em;}#tax-content .blacktext{color: #222!important;}#tax-content .redtext{color: #900!important;}#tax-content .whitetext{color: #FFF!important;letter-spacing: 0.01em;}#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: 1.15em;}#tax-container .xlargetext{font-size: 1.4em;}#tax-container .xxltext{font-size: 1.75em;}#tax-container .supertext{font-size: 3em;}#tax-container .smalltext{font-size: .9em;}#tax-content .normal{font-weight: normal;}#tax-content .semibold{font-weight: 600;}#tax-content .extrabold{font-weight: 800;}#tax-content .primarycolor{background-color: #0d2925;}#tax-content .primarycolor .multi-header span{color: #F4A71C }#tax-content .primarycolor *{color: #fff;}#tax-content .primarycolor a:hover{color: #F3DD6D;}#tax-content .primaryaccentcolor{background-color: #F4A71C;}#tax-content .primaryaccentcolor .multi-header span{color: #222 }#tax-content .primaryaccentcolor *{color: #222;}#tax-content .primaryaccentcolor a:hover{color: #000;}#tax-content .secondary-teal{background-color: #CEDDDE;}#tax-content .bgligray{background: #F6F8F8;}#tax-content .graybg{background-color: #F6F8F8;}#tax-content .bggray{background: #EDEDED;}#tax-content .bgnyblue{background: #128EC3;}#tax-content .bglilteal{background: #B6CED0;}#tax-content .bgliteal{background: #005961;}#tax-content .bgoffteal{background: #7FA9AE;}#tax-content .bgliblue{background: #EFF5F5;}#tax-content .bgdkgray{background: #D9E1E2;}#tax-content .bgblue{background: #dbe8ff;}#tax-content .bgyellow{background: #fff2d5;}#tax-content .light-green{background-color: #defcff;}#tax-content .light-blue{background-color: #dde6ff;}#tax-content .light-yellow{background-color: #fff2d5;}#tax-content .light-purple{background-color: #f7efff;}#tax-content .light-orange{background-color: #fde7e1;}#tax-content .light-gray{background-color: #eee;}#tax-content .light-pink{background-color: #f7dded;}#tax-content .header-text-normal{font-size: 1.25em;}#tax-content .header-text-large{font-size: 1.5em;}#tax-content .header-text-xlarge{font-size: 1.75em;}#tax-content .bglilteal a:not(.button):hover, #tax-content .bgdkgray a:not(.button):hover{color: #222;}#tax-content .bgliteal a, #tax-content .bgoffteal a, #tax-content .bgnyblue a{color: #EEE;}#tax-content .bgliteal a:not(.button):hover, #tax-content .bgoffteal a:not(.button):hover, #tax-content .bgnyblue a:not(.button):hover{color: #F3DD6D;}@media only screen and (min-width: 30em){#unav .unav-header{height: 60px;line-height: 60px;}#unav .unav-header a img{height: 48px;width: 80px;}#unav-menu .unav-menu-main li a{font-size: 1em;}#tax-content.pdf-to-html .pitct .flex .tax-cols{text-align: center;}}@media only screen and (min-width: 48em){#unav .unav-header{min-width: 125px;width: 18%;height: 86px;line-height: 86px;padding: 0;}#unav .unav-header a{border-right: 1px solid #d9e2e2;}#unav .unav-header a img{height: auto;width: auto;}#unav-menu .unav-menu-main{margin: 0 0 0 1em;}#unav-menu .unav-menu-main li{margin: 0 0.75em;}#unav-menu .unav-menu-main li a{font-size: 1.25em;padding: 0.5em;}#gnav .gnav-heading a span{display: inline-block;}#gnav-menu .gnav-search-toggle-wrap, #gnav-menu .gnav-side-menu-toggle-wrap{width: 50%;}#tax-footer .gfooter-menu{display: flex;flex-wrap: wrap;gap: 3em;justify-content: space-between;}#tax-footer .gfooter-menu-col{flex: 0 0 50%;flex-basis: calc(50% - 3em);}#tax-footer .gfooter-menu-col ul{margin-right: 1em;}#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;}#tax-container .flex{display: flex;flex-wrap: wrap;gap: 2em;}#tax-container .flex .tax-cols{flex: 1 1 0px;margin-bottom: 0;flex-basis: calc(50% - 2em);}*::-ms-backdrop, #tax-container .flex .tax-cols{margin-left: 0.75em;margin-right: 0.75em;flex-basis: calc(50% - 4.5em);margin-bottom: 2em;}#tax-container .hero-column{background-size: 125% 250px;padding-top: 250px;}#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: 16em;}#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:2.5em;}#tax-content ol.col-count-2 li, #tax-content ul.col-count-2 li{padding: 0.5em 0.3em;}#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;}#tax-content img{max-width: none;}#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: 0.5em;}#tax-content.pdf-to-html .pitct .flex .tax-cols{text-align: left;}}@media only screen and (min-width: 64em){#unav{padding-bottom: 0;}#unav .unav-header a{margin-left: 0.65em;}#tax-container .gnav-wrap{padding: 1em 0 0;position: relative;}#gnav .gnav-search-toggle, #gnav .gnav-side-menu-toggle{width: 2.5em;height: 3.5em;}#gnav .gnav-menu-toggle-wrap{background-color: transparent;position: static;width: auto;}#gnav .gnav-heading{display: block;margin-left: 2em;}#gnav .gnav-heading .gnav-menu-toggle{display: none;}#gnav .gnav-sa-controls{position: absolute;right: 2em;top: 0;}#gnav .gnav-heading a{padding: 0;}#gnav-menu{margin-top: 0.5em;}#gnav-menu .gnav-menu-toggle-wrap{display: block;}#gnav-menu .gnav-menu-main{display: flex;margin-left: 1.5em;}#gnav-menu .gnav-menu-main > li > a[href="#"]{position: static;}#gnav-menu .gnav-menu-main > li > a[href="#"].active{background-color: #06383D;}#gnav-menu .gnav-menu-main > li > a[href="#"]:after{vertical-align: middle;padding-left: 0.33em;position: static;transform: none;}#gnav-menu .gnav-menu-main > li > a{padding: 0.75em 0.5em;margin-right: 0;display: block;border-bottom: 0;}#gnav-menu .gnav-menu-main li ul{padding: 0.5em 1em;position: absolute;z-index: 10;width: 15em;background-color: #06383D;}#gnav-menu .gnav-menu-main li ul.active{background-color: #06383D;}#gnav-menu .gnav-menu-main li ul li a{padding: 0.25em 0;display: inline-block;}#gnav-menu .gnav-search-toggle-wrap{z-index: 10;position: absolute;bottom: -3em;right: 0;width: 18em;box-sizing: border-box;}#gnav-menu .gnav-search{height: 2.5em;}#gnav-menu .gnav-side-menu-toggle-wrap{position: absolute;bottom: -5.0625em;right: 0;box-sizing: border-box;z-index: 10;width: auto;}#gnav-menu .gnav-menu-side{width: 15em;}#gnav-menu .gnav-menu-side li a{line-height: 2.5;padding: 0 1em;height: 2.5em;}#tax-container .tax-main-content{display: flex;}#tax-container .tax-main-content.no-flex{display: block;}#tax-content{padding: 1em 2em;}#tax-footer .gfooter-menu-col{flex-basis: calc(25% - 3em);}#ufooter-menu{width: 80%;}#ufooter-menu .ufooter-menu-main{justify-content: space-between;}#leftnav{width: 22.5%;margin-bottom: 0;position: static;background-color: #f4f4f4;padding: 1em 2em;box-sizing: border-box;}#leftnav .leftnav-menu-toggle{display: none;}#leftnav .leftnav-menu-toggle-wrap{display: block;}#leftnav .leftnav-menu{font-size: 1em;position: static;background-color: #f4f4f4;}#leftnav-menu-header{background-color: transparent;font-size: 1.5em;height: auto;font-weight: 600;padding: 0.25em 0;position: static;width: auto;color: #00353a;}#leftnav ul li.active{padding: 1em 0;border-top: 0;}#leftnav ul li a{padding: 1em 1.5em 1em 0;}#leftnav ul li a[href="#"]:after{right: 0.5em;}#leftnav ul li a:hover{background-color: transparent;text-decoration: underline;}#leftnav ul li a[href="#"].active{padding-bottom: 0.5em;}#leftnav ul li a[href="#"].active, #leftnav ul li ul li a:hover{background-color: transparent;}#leftnav ul li:first-child a{border-top: 0;}#leftnav ul li ul{background-color: transparent;padding-bottom: 0.5em;}#leftnav ul li ul li a{color: #222;padding: 0.5em 0;}#leftnav + #tax-content, #leftnav + .pretitle-content-wrap{width: 77.5%;}#tax-container .breadcrumbs{padding: 1em 2em 0;}#tax.tax-nopadding .tax-page-title:not(.skip-content){padding: 0.5em 1em 0;}#tax-content .no-flex{display: block;}#tax-content .no-flex .tax-cols{display: block;}#tax-container .grid-col-wrap{display: flex;flex-wrap: wrap;gap: 2em;}#tax-container .grid-col-wrap .grid-col{flex: 1 1 0px;margin-bottom: 0;flex-basis: calc(50% - 2em);}#tax-container .twocolumn-7030 .grid-col-wrap .grid-col:first-child{flex-basis: calc(70% - 2em);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% - 2em);flex-grow: 0;flex-shrink: 0;}#tax-container .twocolumn-6535 .grid-col-wrap .grid-col:last-child{flex: 0 0 35%;}#tax-container .hero-column {background-color: transparent;background-size: cover;min-height: 450px;padding-top: 0;}#tax-container .hero-column .tax-cols{max-width: 75%;height: 100%;min-height: 450px;}#tax-container .hero-column.dark .tax-cols{background: linear-gradient(to right,rgba(0,0,0,.95) 0, rgba(0,0,0,.85) 20%, rgba(0,0,0,.75) 40%, rgba(0,0,0,.7) 75%, rgba(0,0,0,0) 100%);color: #fff;}#tax-container .hero-column .tax-cols h2{font-size: 3em;margin-bottom: 0.5em;}#tax-container .hero-column.dark .tax-cols h2{color: #fff;}#tax-container .hero-column.dark .tax-cols a, #tax-container .hero-column.dark .tax-cols a:not(.button):after{color: #f4a71c;}#tax-container .hero-column.dark .tax-cols .button{background-color: #fff;color: #111;}#tax-container .hero-column.dark .tax-cols .button:hover, #tax-container .hero-column.dark .tax-cols .button:focus{background-color: #ccc;}#tax-content .hero-column.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{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-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-columns .tax-cols {border-right: 1px solid #888;border-bottom: 0;}#tax-content .news-columns .tax-cols:last-child{border-right: 0;}#tax-content .news-featured .tax-cols{padding: 3em 25em 3em 5em;position: relative;border-right: 0;}#tax-content .news-featured .tax-cols .button{position: absolute;right: 5em;top: 50%;transform: translateY(-50%);min-width: 20em;}#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: 0.5em 0.3em;}#tax-content .tax-rows-wrap.padding, #tax-content .tax-rows.padding{padding: 2em;}#tax-content .lang{padding: 0 1.33em!important;}#tax-content .spacing .tax-cols{padding-right: 2em;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: 4em;background-position: 2em 1.25em;border-radius: 0;}#tax-content .forms-year-select li, #tax-content .tax-list-select li{flex: 0 1 auto;padding: 0 0.75em;border-right: 1px solid #ccc;text-align: center;}#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.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;}}@media only screen and (min-width: 70em){#gnav .gnav-sa-controls{position: absolute;right: 2em;top: auto;bottom: 0;}}@media only screen and (min-width: 80em){#gnav-menu .gnav-menu-main > li > a{padding: 0.75em 1em;}#gnav-menu .gnav-menu-main > li > a[href="#"]:after{padding-left: 0.5em;}#tax-container .flex:not(.cols3x3):not(.cols4x4){flex-wrap: nowrap;}#tax-container .flex.cols3x3 .tax-cols{flex-basis: calc(33% - 2em);}#tax-container .flex.cols4x4 .tax-cols{flex-basis: calc(25% - 2em);}#tax-container .hero-column .tax-cols {max-width: 60%;padding-right: 10em;}#tax-content .hero-columns .tax-cols:last-child{flex: 0 0 500px;}}@media only screen and (min-width:90em) {#gnav .gnav-heading .gnav-side-menu-toggle, #gnav .gnav-heading .gnav-search-toggle{display: none;}#gnav-menu .gnav-side-menu-toggle-wrap, #gnav-menu .gnav-search-toggle-wrap{display: block;background-color: transparent;}#gnav-menu .gnav-menu-main{margin-left: 1em;}#gnav-menu .gnav-side-menu-toggle-wrap{top: 1.25em;right: 2em;bottom: auto;}#gnav-menu .gnav-menu-side{display: flex;width: auto;}#gnav-menu .gnav-menu-side li{margin-left: 0.5em;padding-left: 0.5em;}#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: 1em;right: 2em;padding: 0;}#gnav-menu .gnav-search{margin-top: 0.5em;height: 2em;padding: 0;}#gnav-menu .gnav-search-input{padding: 0.5em;}#gnav-menu .gnav-search-submit{width: 3em;}#tax-content .hero-columns .tax-cols:last-child{flex: 0 0 600px;}}@media only screen and (min-width:120em) {#tax-content .hero-columns .tax-cols:last-child{flex: 0 0 800px;}}@media only screen and (max-width: 79.99em){#gnav-menu .gnav-menu-main li:last-child ul{right: 0;}#tax-container .hero-columns .largetext{font-size: 1em;}}@media only screen and (max-width: 63.99em){#tax-content .tax-rows .tax-cols{width: auto!important;}#tax-content img{float: none!important;}#tax-content table{margin-left: 0!important;margin-right: 0!important;}#tax-content table[width], #tax-content table[style*="width"]{width: 100%!important;}#tax-content table[style*="height"]{height: auto!important;}#tax-content table th, #tax-content table td{width: 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: 0.5em;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%;overflow-wrap: anywhere;border: 0 !important;}#tax-content .stacked td a {word-break: break-all;}#tax-content .stacked td:before {position: absolute;left: 0.5em;width: 45%;padding-right: 0.5em;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 only screen and (max-width: 47.999em){#tax-content .supertext{font-size: 2em;}#tax-content.pdf-to-html .worksheet td{display: block;}}@media print{body, #tax-container, #tax-content, #tax-content p, #tax-content td, #tax-content th, #tax-content li{font-size: 11pt!important;background: #fff!important;color: #000!important;font-family: "Proxima Nova", Arial!important;}body *{color: #000!important;border-radius: 0!important;background-color: transparent!important;}#tax-container h1, #tax-content .hero-columns h2{font-size: 16pt!important;font-weight: 600!important;font-family: "Proxima Nova", Arial!important;}#tax-container h2 {font-size: 14pt!important;font-weight: 600!important;font-family: "Proxima Nova", Arial!important;}#tax-container h3{font-size: 13pt!important;font-weight: 600!important;font-family: "Proxima Nova", Arial!important;}#tax-container h4{font-size: 12pt!important;font-weight: 600!important;font-family: "Proxima Nova", Arial!important;}#tax-content a{text-decoration: underline!important;}#tax-content .multi-header > h1 span, #tax-content .multi-header > h2 span{font-size: 14pt!important;}#tax-content .tax-rows-wrap, #tax-content .tax-rows, #tax-container .tax-cols{background: #fff!important;}#tax-content .hero-columns .tax-cols{padding: 0!important;}#tax-content .card-columns{display: flex;flex-wrap: wrap;gap: 2em;}#tax-content .card-columns .tax-cols{flex: 1 1 0px;margin-bottom: 0;flex-basis: calc(50% - 2em);border: 1px solid #ddd!important;}#tax-content .news-columns .tax-cols{border: 0!important;}#tax-content .news-featured .tax-cols{padding: 1em 0;margin: 1em 0;}#tax-content .button{background-color: transparent!important;border: 1px solid #ddd!important;display: inline-block!important;padding: 1em!important;text-decoration: 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: 1em;}#tax-content .expanded-content{padding: 0!important;}#tax-content .expandable{border: 0!important;}#tax-container .tax-alert{background-image: none!important;padding: 1em!important;border: 1px solid #ddd!important;}#tax-container .tax-alert .alert-expand:after{display: none!important;}#unav-wrap, #tax-container .gnav-wrap, #tax-footer, #leftnav, #ufooter, #tax-container .skip-content, #nys-nav-notification, #tax-content .search-bar, #tax-content .youtube-video, #tax-content .sticky-button, #tax-content .subscribe-form, #tax-container .breadcrumbs, #tax-container .page-share{display: none!important;}#tax-container .card-columns .card-link a:before, #tax-content .arrowlist li:before{display: none;}#tax-content .expand-content, #tax-content .expanded-content, #tax-container .tax-alert.collapse .alert-expanded-content{display: block;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-container .noprint{display: none!important;}#tax-content img{float: none!important;}#tax-content table[width], #tax-content table[style*="width"]{width: auto!important;}#tax-content table[style*="height"]{height: auto!important;}#tax-content .redtext, #tax-content .whitetext, #tax-content .graytext, #tax-content .tealtext, #tax-content .libluetext, #tax-content .orangetext{color: #222!important;}#tax-content.pdf-to-html .logo-heading .tax-rows{display: flex;}}