html{height:100%;width:100%;text-size-adjust:100%;-webkit-text-size-adjust:100%;scroll-behavior:smooth}body{background-color:#FFF;color:#000;font-family:"Proxima Nova",Arial;font-size:1rem;margin:0 auto;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 #aaa;margin:0;padding:.5rem 1.5rem;display:inline-block}legend{border:0;padding:0 .5rem;font-weight:600;font-size:1.035rem}form{margin:0;padding:0}hr{background-color:#ddd;border:0;color:#ddd;height:1px;margin:1px 0}img{border: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}figure{margin:0}figure img{display:block}pre{font-family:"Proxima Nova",Arial;font-size:1rem;overflow:auto}address{font-weight:600;text-transform:uppercase;font-style:normal;margin-left:2rem;letter-spacing:.02rem}sub,sup{font-size:.75rem;line-height:0;position:relative;vertical-align:baseline}sub{bottom:-0.25rem}sup{top:-0.5rem}table{border-collapse:collapse;border-spacing:0}textarea{overflow:auto}#tax-container{background-color:#fff;margin:0 auto;word-spacing:.1rem}#tax-container *{box-sizing:border-box}html:not([lang='en']) .tax-content-wrap *{letter-spacing:normal !important}#tax-container .tax-main-content{max-width:120rem;margin:auto}#tax-content{outline:0;padding:1rem}#tax.tax-nopadding #tax-content{padding:0}#tax-container .tax-main-content p,#tax-container .tax-main-content li{font-size:1.035rem}#tax-container .tax-main-content p{margin:1.5rem 0}#tax-container .tax-main-content p:has(+ul),#tax-container .tax-main-content p:has(+ol){margin-bottom:0}#tax-container .tax-main-content ul,#tax-container .tax-main-content ol{margin:1rem 0}#tax-container .tax-main-content ul li ul,#tax-container .tax-main-content ol li ol,#tax-container .tax-main-content ul li ol,#tax-container .tax-main-content ol li ul{margin:0 0 .5rem}#tax-container .tax-main-content li{margin:.25rem 0}#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,#tax-content ol+h2,#tax-content ol+h3,#tax-content ol+h4,#tax-content ol+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{font-size:2rem}#tax-container h3{font-size:1.5rem;color:#005e5e}#tax-container h4{font-size:1.33rem;color:#4e4e4e;letter-spacing:.02rem}#tax-container h5{font-size:1.25rem;color:#7d4f0f;letter-spacing:.02rem}#tax-container h6{font-size:1.1rem;letter-spacing:.02rem}#tax-container h2 strong,#tax-container h3 strong,#tax-container h4 strong,#tax-container h5 strong,#tax-container th strong{font-weight:600}#tax-container figure{padding:.5rem 0}#tax-container table caption{font-weight:600;padding:.5rem 0;text-align:left;background-color:transparent;font-size:1.33rem;letter-spacing:.03rem;color:#4e4e4e;max-width:90vw}#tax-container table th,#tax-container table td{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"] 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;background-color:#fff}#tax-content table.tableborder th,#tax-content table.tableborder td{border-width:1px 1px 0 0}#tax-content table.tablebordertwo{border-width:1px 1px 1px 1px;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 table.tableborderthree{border-width:1px 1px 1px 1px;border:1px solid #aaa}#tax-content table.tableborderfour{border:1px solid #aaa}#tax-content table.tableborderfour th,#tax-content table.tableborderfour td{border-bottom:1px solid #EEE}#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 0;border-style:solid}#tax-content table.no-padding th,#tax-content table.no-padding td{padding:0}#tax-content table.cell-spacing{border-collapse:separate;border-spacing:1rem}#tax-content table.no-p-margin th p,#tax-content table.no-p-margin td p{margin: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 th:first-child,#tax-content .pub-bull td: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 th,#tax-content .memos-ao td{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 th,#tax-content .notices td{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 table.legal{border:1px solid #CCC}#tax-content table.legal th,#tax-content table.legal td{border-left:1px solid #CCC;padding:.5rem 2rem}#tax-content table.legal th:first-child,#tax-content table.legal td:first-child{border-left:0}#tax-content .scrollable-table{overflow-x:auto}#tax-content .scrollable-message{padding:.5rem;background-color:#fdf5e3;display:block;margin-bottom:.5rem}#tax-content .scrollable-message:after{content:"Use the scrollbar at the bottom of the table below to view content too wide for the screen."}#tax-content .scrollable-message.hide{display:none !important}#tax-content th.thick-bottom-border,#tax-content td.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 "Proxima Nova",Arial;margin:0;line-height:1.5;word-spacing:.1rem}#tax-content select{border:1px solid #aaa;margin:0 1rem;padding:.5rem;background-color:#fff;color:#222}#tax-content input{padding:.5rem;border:1px solid #aaa}#tax-content input[readonly]{background-color:#f7f7f7}#tax-container strong{letter-spacing:.05rem}#tax-container .skip-content{height:1px;position:absolute;width:1px;-webkit-clip-path:inset(0 0 99.9% 99.9%);clip-path:inset(0 0 99.9% 99.9%);overflow:hidden;min-width:unset !important}#tax-container .hide-content{display:none}#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-container .noscript{display:none}#tax-container .print{display:none}#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 1rem}#tax-content .tax-page-title+.tax-rows-wrap.padding{padding-top:1rem}#tax-content .tax-page-sub-title{color:#4e4e4e margin-bottom:0;font-weight:600;font-size:1.33rem;display:block}#tax-content .mod-date{color:#4e4e4e;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;font-family:"Proxima Nova",Arial}#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{margin-left:auto;margin-right:auto;max-width:100rem}#tax-container .mixi{margin-left:auto;margin-right:auto;max-width:90rem}#tax-container .medi{margin-left:auto;margin-right:auto;max-width:80rem}#tax-container .mini{margin-left:auto;margin-right:auto;max-width:64rem}#tax-container .micro{margin-left:auto;margin-right:auto;max-width:48rem}#tax-container .tiny{margin-left:auto;margin-right:auto;max-width:35rem}#tax-container .flex .tax-cols{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-content .row-right-icon .youtube-video{width:400px;max-width:100%}#tax-content .row-right-icon .tax-cols.icon{width:18rem}#tax-content .row-right-icon .tax-cols.icon p{margin:0}#tax-content.row-borders .tax-rows{border-bottom:1px solid #ddd}#tax-content .row-border,#tax-content .col-border{border:1px solid #ddd}#tax-content .row-separate{margin-bottom:2rem}#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 .spacing .tax-cols{padding-bottom:2rem}#tax-content .vspacing{padding-top:1rem;padding-bottom:1rem}#tax-content .tax-cols.padding{padding:2rem}#tax-content .col-hpad{padding-left:2rem;padding-right:2rem}#tax-content .col-vpad{padding-bottom:2rem;padding-top:2rem}#tax-content .tax-selectbox{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;margin-top: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-content .skip-header .multi-header{height:1px;position:absolute;width:1px;-webkit-clip-path:inset(0 0 99.9% 99.9%);clip-path:inset(0 0 99.9% 99.9%);overflow:hidden}#tax-content .normal-header .multi-header h2{font-size:2rem}#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-container .button:hover,#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 .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[dir="rtl"] .forms-year-select li:first-child,#tax-content[dir="rtl"] .tax-list-select li:first-child{border-left:0}#tax.tax-nopadding .lang .tax-list-select,#tax.tax-nopadding .tax-list-select.lang-bar{padding-left:2rem;padding-right:2rem}#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}#tax-content a[href^="http"],#tax-content a[href^="www"]{overflow-wrap:break-word}#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{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: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-container .sticky-button a:hover{background-color:#e6e6e6}#tax-content .arrowlist{list-style-type:none;padding-left:2rem}#tax-content .arrowlist li{margin:.5rem 0;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{position:relative}#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 .arrowlist li,#tax-content .nobullets li,#tax-content .checklist li{margin:.5rem 0}#tax-content .no-margin-top{margin-top:0}#tax-content .newItem:not(.expand-link):after{content:'New';color:#000;display:inline-block;text-decoration:underline;font-size:1rem;background-color:#ffcf62;margin-left:.5rem;color:#000;letter-spacing:.02rem;padding:0 .5rem;border-radius:1rem}#tax-content .newItem:not(.expand-link):after{text-decoration:none}html[lang="es"] #tax-content .newItem:not(.expand-link):after,body[class*='smartling-es'] #tax-content .newItem:not(.expand-link):after{content:'Nuevo'}html[lang="zh"] #tax-content .newItem:not(.expand-link):after,body[class*='smartling-zh'] #tax-content .newItem:not(.expand-link):after{content:'\65B0\589E'}html[lang="ru"] #tax-content .newItem:not(.expand-link):after,body[class*='smartling-ru'] #tax-content .newItem:not(.expand-link):after{content:'Ho\0432oe'}#tax-content .updatedItem:not(.expand-link):after{content:'Updated';color:#000;display:inline-block;text-decoration:underline;font-size:1rem;background-color:#ffcf62;margin-left:.5rem;color:#000;letter-spacing:.02rem;padding:0 .5rem;border-radius:1rem}#tax-content .updatedItem:not(.expand-link):after{text-decoration:none}html[lang="es"] #tax-content .updatedItem:not(.expand-link):after,body[class*='smartling-es'] #tax-content .updatedItem:not(.expand-link):after{content:'Actualizado'}html[lang="zh"] #tax-content .updatedItem:not(.expand-link):after,body[class*='smartling-zh'] #tax-content .updatedItem:not(.expand-link):after{content:'\66F4\65B0'}html[lang="ru"] #tax-content .updatedItem:not(.expand-link):after,body[class*='smartling-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;display:inline-block;text-decoration:underline;font-size:1rem;background-color:#ffcf62;margin-left:.5rem;color:#000;letter-spacing:.02rem;padding:0 .5rem;border-radius:1rem}#tax-content .comingSoon:not(.expand-link):after{text-decoration:none}#tax-container .breadcrumbs{padding:1rem 1rem 0;font-size:1.035rem;max-width:120rem;margin:auto}#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{display:flex;align-items:center}#tax-container .breadcrumbs ol li:after{content:"\203A";padding:0 .5rem}#tax-container .breadcrumbs ol li:last-child:after{display:none}#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{padding:2rem}#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;margin-top:2rem;margin-bottom:2rem}#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.borders .tax-cols{border:1px solid #ddd}#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{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:hover,#tax-container .icons-columns .tax-cols:focus{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:hover,#tax-container .icons-columns.tiles .tax-cols:focus{box-shadow:2px 2px 2px #333;background-color:#bbb}#tax-container .icons-columns.tiles img{margin-top:1rem}#tax-container .icons-columns p{margin-top:0}#tax-container .icons-columns h2:first-of-type,#tax-container .icons-columns h3:first-of-type{margin-top:1rem;color:#000;font-weight:normal}#tax-container .icons-columns .tax-cols:hover .button,#tax-container .icons-columns .tax-cols:focus .button{background-color:#333;box-shadow:2px 2px 2px #333}#tax-container .icons-columns .tax-cols:hover .button.clear-button,#tax-container .icons-columns .tax-cols:focus .button.clear-button{background-color:#ccc}#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-container .icons-columns .card-link-select:after{display:none}#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-columns .tax-cols:last-child{border-bottom:0}#tax-content .news-columns .button{margin:auto}#tax-content .news-featured .tax-cols{margin:2rem 0;padding:3rem;background-color:#fafafa;text-align:left;border:0 !important}#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 .expand-content{margin-bottom:2rem;margin-top:2rem}#tax-content .expandable{max-width:80rem;border-top:1px solid #ddd;background-color:#fff}#tax-content .expand-content .tax-cols:last-child .expandable{border-bottom:1px solid #ddd}#tax-content .expanded-content :first-child{margin-top:0}#tax-content .expand-link{background:url(/images/icons/arrow-down-svg.svg) right center/12px 12px no-repeat;padding-right:1.5rem}#tax-content .expand-link.active{background-image:url(/images/icons/arrow-up-svg.svg)}#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;color:#000;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:normal;color:#000}#tax-container .tax-alert{margin:2rem 0;padding:.5rem 1rem 1rem 3rem;position:relative}#tax-container .tax-alert.announcement{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{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{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:#f8e2f0}#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-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}#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 .tax-site-message .tax-alerts,#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-site-message .tax-alerts details{max-width:120rem;margin:auto;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{background-color:#e0e9ff}#tax-container .tax-alerts.announcement summary:before{content:url(/images/icons/info-icon.png)}#tax-container .tax-alerts.reminder{background-color:#fdf5e3}#tax-container .tax-alerts.reminder summary:before{content:url(/images/icons/exclamation-icon.png)}#tax-container .tax-alerts.success{background-color:#e3fafd}#tax-container .tax-alerts.success summary:before{content:url(/images/icons/success-icon.png)}#tax-container .tax-alerts.stop{background-color:#f8e2f0}#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 .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:.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: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:.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: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:.25em;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:.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.pdf-to-html .expandable{border-top:0}#tax-content .subscribe-form{margin:1rem auto 2rem auto;max-width:25rem;width:100%;text-align:left;border:1px solid #ddd}#tax-content[dir="rtl"] .subscribe-form{text-align:initial}#tax-content .subscribe-form h2{background:#005e5e url(/images/icons/mail-icon-white-svg.svg) left 1rem center / 25px 25px no-repeat;color:#fff;font-size:1.25rem;font-weight:normal;margin:0 !important;padding:1rem 1rem 1rem 3.5rem;letter-spacing:.1rem}#tax-content[dir="rtl"] .subscribe-form h2{background-position:right 1rem center;padding:1rem 3.5rem 1rem}#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 .card-columns.ads,#tax-content .ads .gdw_widget{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 0}#tax-content .youtube-video object,#tax-content .opendata-graph object{max-width:100%}#tax-content .youtube-video:not(.multi-header) h2{font-size:1.33rem;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 h2{margin:0}#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-home,#search_button1-help{background:#fff url(/images/icons/search-icon-svg.svg) center center/25px 25px no-repeat;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:#4e4e4e !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 .largetext{font-size:1.035rem}#tax-container .head4text{font-size:1.33rem !important;letter-spacing:.03rem}#tax-container .head3text{font-size:1.5rem !important}#tax-container .xlargetext{font-size:1.5rem !important}#tax-container .xxltext{font-size:2rem !important}#tax-container .head1text{font-size:2.5rem !important}#tax-container .supertext{font-size:2.5rem !important}#tax-content .normal{font-weight:normal}#tax-content .semibold,#tax-content .extrabold{font-weight:600}#tax-content .primarycolor{background-color:#003d3d}#tax-content .primarycolor .multi-header span{color:#f7bb4e}#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:#e3fafd}#tax-content .bgligray{background:#fafafa}#tax-content .graybg{background-color:#fafafa}#tax-content .bggray{background:#eee}#tax-content .bgnyblue{background:#128ec3}#tax-content .bglilteal{background:#e3fafd}#tax-content .bgliteal{background:#005e5e}#tax-content .bgoffteal{background:#e3fafd}#tax-content .bgliblue{background:#eff5f5}#tax-content .bgdkgray{background:#eee}#tax-content .bgblue{background:#e0ecff}#tax-content .bgyellow{background:#fdf5e3}#tax-content .white-bg{background-color:#fff}#tax-content .light-green{background-color:#e3fafd}#tax-content .light-blue{background-color:#e0e9ff}#tax-content .light-yellow{background-color:#fdf5e3}#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:#f8e2f0}#tax-content .header-text-normal{font-size:1.25rem}#tax-content .header-text-large{font-size:1.5rem}#tax-content .header-text-xlarge{font-size:1.75rem}#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:#fff}#tax-content .bgliteal a:not(.button):hover,#tax-content .bgoffteal a:not(.button):hover,#tax-content .bgnyblue a:not(.button):hover{color:#f3dd6d}#ny-universal-navigation{display:none}#unav{max-width:120rem;margin:auto;display:flex;align-items:center}#unav .unav-header,#unav-menu{display:inline-block}#unav .unav-header{padding:.5rem}#unav .unav-header a{display:block}#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}#tax-container .gnav-wrap{background-color:#0b5d66}#gnav{max-width:120rem;margin:auto}#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{background-color:#0b5d66;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:before,#gnav .gnav-menu-toggle .gnav-menu-icon:after{content:" ";position:absolute;width:1.25rem;height:.15rem;background-color:#fff;left:0;transition:.4s}#gnav .gnav-menu-toggle .gnav-menu-icon:before{top:-0.5rem}#gnav .gnav-menu-toggle .gnav-menu-icon:after{top:.5rem}#gnav .gnav-menu-toggle.active .gnav-menu-icon{background-color:transparent}#gnav .gnav-menu-toggle.active .gnav-menu-icon:before,#gnav .gnav-menu-toggle.active .gnav-menu-icon:after{border-left:4px solid #fff;position:absolute;transform:rotate(45deg);left:-0.15rem;top:auto}#gnav .gnav-menu-toggle.active .gnav-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 .gnav-heading a{font-family:"D Sari Bold",Arial,sans-serif;font-size:1.25rem;color:#fff;text-decoration:none;padding:0 .5rem;letter-spacing:.05rem}#gnav .gnav-heading a span{display:block}#gnav-menu .gnav-menu-toggle-wrap,#gnav-menu .gnav-side-menu-toggle-wrap,#gnav-menu .gnav-search-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 button.active{background-color:#06383d}#gnav-menu .gnav-menu-main,#gnav-menu .gnav-menu-side{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:last-child a,#gnav-menu .gnav-menu-side li:last-child a{border-bottom:0}#gnav-menu .gnav-menu-main li a:hover,#gnav-menu .gnav-menu-side li 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-menu-side li{padding:0}#gnav-menu .gnav-search{height:3rem;display:flex;justify-content:right;padding:.25rem;background-color:#06383d}#gnav-menu .gnav-search-input{padding:1rem;height:100%;border:0;width:100%;background-color:#fff}#gnav-menu .gnav-search-submit{background-color:#fff;background:#fff url(/images/icons/search-icon-svg.svg) center center / 25px 25px no-repeat;border:0;height:100%;width:4rem}#leftnav{position:relative;background-color:#fafafa}#leftnav .leftnav-heading{display:flex;align-items:center}#leftnav-menu-header{font-weight:600;font-size:1.33rem;font-family:"D Sari Bold",Arial,sans-serif;letter-spacing:.03rem;padding:0 .5rem}#leftnav .leftnav-menu-toggle{background-color:#fafafa;border:0;width:3rem;height:4rem;padding:0;transition:.4s}#leftnav .leftnav-menu-toggle .leftnav-menu-icon{display:block;position:relative;width:1.25rem;height:.15rem;background-color:#000;transform:translateX(-50%);left:50%}#leftnav .leftnav-menu-toggle .leftnav-menu-icon:before,#leftnav .leftnav-menu-toggle .leftnav-menu-icon:after{content:" ";position:absolute;height:.15rem;width:1.25rem;background-color:#000;left:0;transition:.4s}#leftnav .leftnav-menu-toggle .leftnav-menu-icon:before{top:-0.5rem}#leftnav .leftnav-menu-toggle .leftnav-menu-icon:after{top:.5rem}#leftnav .leftnav-menu-toggle.active{background-color:#eee}#leftnav .leftnav-menu-toggle.active .leftnav-menu-icon{background-color:transparent}#leftnav .leftnav-menu-toggle.active .leftnav-menu-icon:before,#leftnav .leftnav-menu-toggle.active .leftnav-menu-icon:after{border-left:4px solid #000;position:absolute;transform:rotate(45deg);left:-0.15rem;top:auto}#leftnav .leftnav-menu-toggle.active .leftnav-menu-icon:after{transform:rotate(-45deg)}#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{display:block;text-decoration:none;border-top:1px solid #ddd;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:hover{text-decoration:underline}#leftnav ul li a.active[href="#"]{background-image:url(/images/icons/arrow-up-svg.svg);background-color:#fafafa}#leftnav ul li.active{border-top:1px solid #ddd}#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{padding:2rem;font-size:1.035rem;max-width:120rem;margin:auto}#tax-footer h2{font-family:"D Sari Bold",Arial,sans-serif;font-size:1.33rem;margin-top:0 !important}#tax-footer h2 span{display:block}#tax-footer h3{font-size:1.15rem;margin:.5rem 0;color:#000}#tax-footer .gfooter-menu-col{margin-bottom:2rem}#tax-footer .gfooter-menu-col ul{list-style-type:none;padding:0;margin:0}#tax-footer .gfooter-menu-col ul li{padding:.5rem 0}#tax-footer a{color:#000;text-decoration:none;display:flex;align-items:center}#tax-footer a:hover{text-decoration:underline}#tax-footer .gfooter-social-menu,#tax-footer .gfooter-initiatives{padding:1rem 0}#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{margin:.25rem 0}#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;padding:2rem}#ufooter .ufooter-wrap{display:flex;align-items:center}#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;text-decoration:none;letter-spacing:.05rem}#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 0;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,#tax-container .news-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;width:fit-content}#tax-content ol.col-count-2 li,#tax-content ul.col-count-2 li{margin:0 0 .5rem !important}#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{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 h2 span{display:inline-block}#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 0;text-align:center}#ufooter-menu .ufooter-menu-main li{flex-basis:auto}}@media only screen and (min-width:64rem){#tax-container .tax-main-content{display:flex}#tax-container .tax-main-content.no-flex{display:block}#tax-content{padding:2rem}#tax-content .tax-page-title+.tax-rows-wrap.padding{padding-top:0}#tax.tax-nopadding .tax-page-title:not(.skip-content){margin:2rem}#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:2rem}#leftnav+#tax-content,#leftnav+.pretitle-content-wrap{flex:1 1 0;width:75%}#tax-container .grid-col-wrap .grid-col{flex:1 1 0;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 .tax-rows-wrap.padding,#tax-content .tax-rows.padding{padding:2rem}#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;width:fit-content}#tax-content ol.col-count-3 li,#tax-content ul.col-count-3 li{margin:0 0 .5rem !important}#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}#gnav .gnav-heading{display:block;margin-left:2rem}#gnav .gnav-heading .gnav-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-toggle-wrap{display:block}#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>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:-0.01rem}#gnav-menu .gnav-menu-main li ul{padding:.5rem 1rem;position:absolute;z-index:10;width:20rem;background-color:#06383d}#gnav-menu .gnav-menu-main li ul.active{background-color:#06383d}#gnav-menu .gnav-menu-main li ul li a{padding:.5rem 0;display:inline-block}#gnav-menu .gnav-search-toggle-wrap{z-index:10;position:absolute;width:20rem}#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;background-color:#fff;padding:2rem;min-width:18rem;max-width:26rem}#leftnav .leftnav-menu-toggle{display:none}#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;background-color:#fff}#leftnav ul li a[href="#"]{background-position:center right}#leftnav ul li a[href="#"].active{background-color:#fff}#leftnav ul li:first-child a{border-top:0}#leftnav ul li ul{background-color:#fff}}@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-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-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{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: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{border:1px solid #bbb !important;margin-top:2rem}#tax-content .stacked caption{display:inline-block;padding:.5rem;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:.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{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;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:15pt !important;font-weight:600 !important;font-family:"Proxima Nova",Arial !important}#tax-container h3{font-size:14pt !important;font-weight:600 !important;font-family:"Proxima Nova",Arial !important}#tax-container h4{font-size:13pt !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:13pt !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 table tr td,#tax-content table tr th,#tax-content ul li,#tax-content ol 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 .news-columns.flex .tax-cols,#tax-content .icons-columns.flex .tax-cols{flex:1 1 0;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}#tax-content .forms-year-select li,#tax-content .tax-list-select li{flex:0 0 33%}#tax-content .button{box-shadow:none !important}#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}#tax-container .tax-alert .alert-expand:after{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}#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,#tax-container #search-ads,#tax-container #related-results,#tax-container nav#filters,#footer-translate,#tax-content .gd-signup,aside .bubble,.oda-chat-wrapper{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}#tax-content .site-message{margin-bottom:1em}#tax-content .primarycolor .orangetext{color:#222 !important}}