/* leftnav */ 
#leftnav{
	position: relative;
	background-color: var(--light-gray);
}
#leftnav .leftnav-heading{
	display:flex;
	align-items: center;
}
#leftnav-menu-header{
    font-weight: var(--font-weight-semi-bold);
    font-size: var(--root-font-size);
    font-family: var(--brand-font), Arial, sans-serif;
    letter-spacing: 0.03rem;
	padding: 0 0.25rem;
}
#leftnav .leftnav-menu-toggle{
	background-color: var(--light-gray);
    border: 0;
    width: 3.5rem;
    height: 4rem;
	padding: 0;
    transition: 0.4s;
}
#leftnav .leftnav-menu-toggle .leftnav-menu-icon{
	display: block;
    position: relative;
    width: 1.25rem;
    height: 0.15rem;
    background-color: var(--bronze-black);
    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: 0.15rem;
	width: 1.25rem;
    background-color: var(--bronze-black);
    left: 0;
    transition: 0.4s;
}
#leftnav .leftnav-menu-toggle .leftnav-menu-icon:before{
	top: -0.5rem;
}
#leftnav .leftnav-menu-toggle .leftnav-menu-icon:after{
	top: 0.5rem;
}
#leftnav .leftnav-menu-toggle.active{
	background-color: var(--light-gray);
}
#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 var(--black);
    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: var(--light-gray);
}
#leftnav ul{
	list-style-type: none;
	margin: 0!important;
	padding: 0;
}
#leftnav ul li{
	margin: 0!important;
	padding: 0
}
#leftnav ul li a{
	display: block;
	text-decoration: none;
	border-top: 1px solid var(--mid-gray);
	color: var(--steel-gray);
	display: block;
	padding: 0.66rem 2rem;
	font-size: var(--content-font-size);
	font-weight: var(--font-weight-semi-bold);
}
#leftnav ul li:first-child a{
	border-top: 0;
}
#leftnav ul li a:hover{
	text-decoration: underline;
}

#leftnav ul li button{
    display: block;
    text-decoration: none;
    border:0;
    border-top: 1px solid var(--mid-gray);
    color: var(--steel-gray);
    padding: .66rem 2rem;
    font-size: var(--content-font-size);
    font-weight: var(--font-weight-semi-bold);
    position: relative;
    background: transparent url(/images/icons/arrow-down-svg.svg) center right 1rem / 12px 12px no-repeat;
    width:100%;
    text-align:initial;
}
[dir="rtl"] #leftnav ul li button{
    background-position: center left 1rem;
}
#leftnav ul li button.active{
    background-image: url(/images/icons/arrow-up-svg.svg);
}
#leftnav ul li:first-child button{
    border-top: 0;
}

#leftnav ul li a.external-link{
	position:relative;
}
#leftnav ul li a.external-link:after{
	content: "";
	padding-left: 0.5rem;
	background-image: url(/images/icons/external-link-svg.svg);
	background-position: center center;
	background-size: 18px 18px;
	background-repeat: no-repeat;
	height: 18px;
	width: 18px;
	vertical-align: middle;
}
#leftnav ul li.active{
	border-top: 1px solid var(--mid-gray);
}
#leftnav ul li ul{
	display: none;
}
#leftnav ul li ul li a{
	display: block; 
	border: 0;
}

/* forms pdf to html */
#tax-content.pdf-to-html hr{
	color: var(--dark-gray);
	background-color: var(--dark-gray);
}
#tax-content.pdf-to-html .logo-heading .tax-rows{ 
	align-items: center;
	gap: 1rem;
	flex-wrap:nowrap
}
#tax-content.pdf-to-html .logo-heading .tax-cols{ 
	flex-basis: auto;
	text-align:center;
}
#tax-content.pdf-to-html .logo-heading p{ 
	margin: 0;
}
#tax-content.pdf-to-html .nys-logo{ 
	height:75px;
	min-width: 125px;
}
#tax-content.pdf-to-html.pubs .nys-logo{ 
	height:auto 
}
#tax-content.pdf-to-html .logo-heading h1{ 
	margin: 0.25rem 0;
}
#tax-content.pdf-to-html .logo-heading.ao h1,
#tax-content.pdf-to-html .logo-heading.nn h1{
	margin: 1.5rem 0;
}
#tax-content.pdf-to-html.pubs .logo-heading h1{ 
	margin: 1.5rem auto;
	max-width: 40rem;
	text-align: center;
}
#tax-content.pdf-to-html .logo-heading.nn h1,
#tax-content.pdf-to-html .logo-heading.tsbm h1{
	margin: 1.5rem auto;
	max-width: var(--medium-breakpoint);
	text-align: center;
}
#tax-content.pdf-to-html .logo-heading h1 span{ 
	display: block;
	font-size: var(--large-font-size);
	max-width: var(--small-breakpoint);
	margin-top: 0.33rem;
}
#tax-content.pdf-to-html .logo-heading.nn .sub span{ 
	font-size: var(--xl-font-size);
	font-weight: var(--font-weight-semi-bold);
}
#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: 0.25rem;
	font-weight: var(--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: var(--white);
}

#tax-content.pdf-to-html .flex .tax-cols{
	margin-bottom: 1rem;
}
#tax-content.pdf-to-html .flex.first .tax-cols{
	margin-bottom: 0;
}

#tax-content.pdf-to-html .worksheet{
	border-color: var(--dark-gray);
	border-width: 1px;
}
#tax-content.pdf-to-html .logo-heading strong{
	letter-spacing: normal;
	font-weight: var(--font-weight-semi-bold);
}

#tax-content .ads .gdw_widget{
	padding-top: 0;
	max-width: 25rem;
	margin: auto;
}

/* previous forms tables */
#tax-content .frm-prvfrm{
	border: 1px solid var(--medium-gray);
	width: 100%;
}
#tax-content .frm-prvfrm tbody td, 	#tax-content .frm-prvfrm tbody th{
	border-bottom: 1px solid var(--light-gray);
	width: 20%;
}
#tax-content .frm-prvfrm tbody td:last-child, #tax-content .frm-prvfrm tbody th:last-child{
	text-align: left;
	width: 60%;	
}

/* pubs and bulls tables */
#tax-content .pub-bull th:first-child, #tax-content .pub-bull td:first-child{
	width: 20%;
}

/* updates tables */
#tax-content .forms-updates{
	border-color: var(--medium-gray);
	border-style: solid;
	border-width: 0 0 1px 1px;
	width: 100%;
}
#tax-content .forms-updates td, #tax-content .forms-updates th{
	border-color: var(--medium-gray);
	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%;
}	

/* memos tables */
#tax-content .memos-ao{
	border: 1px solid var(--medium-gray);
	width: 100%;
}
#tax-content .memos-ao th, #tax-content .memos-ao td{ 
	border-bottom: 1px solid var(--light-gray);
}
#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%;
}


/* notices tables */
#tax-content .notices{
	border: 1px solid var(--medium-gray);
	width: 100%;
}
#tax-content .notices th, #tax-content .notices td{ 
	border-bottom: 1px solid var(--light-gray);
}
#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%;
}


/* legal tables */
#tax-content table.legal{
	border: 1px solid var(--medium-gray);
}
#tax-content table.legal th, #tax-content table.legal td{
	border-left: 1px solid var(--medium-gray);
	padding: 0.5rem 2rem;
}
#tax-content table.legal th:first-child, #tax-content table.legal td:first-child{
	border-left: 0;
}

/* button / list selects */
#tax-container .forms-year-select,
#tax-container .tax-list-select{
	list-style-type: none;
	margin: 1rem 0;
    padding: 0;
    display:  flex;
    align-items:  center;
    flex-wrap: wrap;
}
#tax-container .forms-year-select li,
#tax-container .tax-list-select li{
    margin: 0;
    flex: 0 0 50%;
}
#tax-container .forms-year-select li.no-link,
#tax-container .tax-list-select li.no-link{
	flex: 0 0 100%;	
	margin-bottom: 0.5rem;
}

/* this is for language lists*/
#tax-container .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;
}  
[dir="rtl"] #tax-content .tax-list-select li.no-link{
	padding-right:1.5rem;
	padding-left:initial;
	background-position:right center;
}   
#tax-container .forms-year-select li:last-child,
#tax-container .tax-list-select li:last-child{
	border-right: 0;
	border-left:0!important;
}
[dir="rtl"] #tax-content .forms-year-select li:first-child,
[dir="rtl"] #tax-content .tax-list-select li:first-child{
	border-left: 0;	
}
#tax-container .forms-year-select li a,
#tax-container .tax-list-select li a{
	padding-left: 0.5rem;
	padding-right: 0.5rem;	
}

#tax-container .pretitle-content-wrap .tax-list-select{
	padding: 0 1rem;
	margin-top:0
}

/* horizontal lists */
#tax-container .tax-list-horizontal{
	list-style-type: none;
    padding: 0;
    margin: 1rem 0;
    display: flex;
    align-items: center;
    flex-wrap: wrap;
    gap: 1.5rem;
}

#tax-content .tax-page-sub-title{
	color: var(--night-gray);
	margin-bottom: 0;
	font-weight: var(--font-weight-semi-bold);
	font-size: var(--medium-plus-font-size);
	display: block;
}
#tax-content .mod-date{
	color: var(--night-gray);
	font-size: var(--content-font-size);
	font-weight: var(--font-weight-semi-bold);
}

/* print */


#tax-content .print-b{
    margin-top:0;
}
#tax-content .print-b .link{
	margin:.75rem 0!important;
}
#tax-content .print-b .link{
	background: transparent url(/images/icons/print-icon-svg.svg) right center / 18px 18px no-repeat;
    padding-right: 1.75rem;
padding-top:0.6rem;
padding-bottom:0.6rem;
display:inline-block;
vertical-align:middle;
}
#tax-content .print-button:after{
    content:""!important;
}
#tax-content .print-section{
    padding:1.5em 0;
    border-top:2px dashed #aaa;
    border-bottom:2px dashed #aaa;
}

.print-special #agency-header,
.print-special #agency-footer,
.print-special #ufooter,
.print-special #unav-wrap {
    display: none;
}

.print-special #tax-content .close-button,
.print-special #tax-content .print-button{
    border:0;
    border-radius: 0.5em;
    letter-spacing: 0.05em;
}
.print-special #tax-content .print-button {
    background-color: #222;
    color: #fff;
    background-image: url(/images/icons/print-icon-white.svg);
    background-size: 15px 15px;
    background-repeat: no-repeat;
    background-position: 0.75em 50%;
    padding: 0.5em 0.75em 0.5em 2.25em;
    display: inline-block;
}
.print-special #tax-content .print-button:hover {
    background-color: #444;
}
.print-special #tax-content .close-button {
    background-color: #ddd;
    color: #222;
    padding: 0.5em;
}
.print-special #tax-content .close-button:hover {
    background-color: #eee;
}

/* homepage search */
#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 var(--medium-gray);
    height: 3rem;
    display: flex;
    justify-content: right;
}
#tax-content #search_input1-home{
    height: 100%;
    border: 0;
    width: 100%;
    background-color: var(--white);
    padding: 1rem;
}
#search_button1-home,
#search_button1-help{
    background: var(--white) url(/images/icons/search-icon-svg.svg) center center/25px 25px no-repeat;
    border: 0;
    height: 100%;
    width: 3.5rem;
}

#tax-container .gfooter-wrap{
	text-align:unset;
}
#tax-footer h3{
	font-size: var(--medium-font-size);
    margin: 0 0 1rem;
    padding: 0.5rem 0;
    color: var(--steel-gray);
	font-weight: var(--font-weight-semi-bold);
}
#tax-footer .gfooter-menu-col{
	margin-bottom: 2rem;
}
#tax-footer .gfooter-menu-col ul{
	list-style-type: none;
	padding: 0;
	margin: 0;
	display:block;
}
#tax-footer a{
	color: var(--bronze-black);
	text-decoration: none;
	display: inline-block;
	align-items: center;
	padding: 0.6rem 0;
	min-width:3rem
}

#tax-footer .gfooter-menu{
  display: flex;
  flex-wrap: wrap;
  gap: 1rem;
  justify-content: space-between;
}
#tax-footer .gfooter-menu h3{
  border-bottom: 1px solid var(--mid-gray);
}

#tax-footer .gfooter-menu-col{
  flex: 0 0 50%;
  flex-basis: calc(50% - 1rem);
  margin-bottom: 0;
}
#tax-footer .gfooter-menu-col ul{
	margin-right: 1rem;
}

#tax-footer .gfooter-social-menu, #tax-footer .gfooter-initiatives{
	padding: 1rem 0;
	text-align: center;
}
#tax-footer .gfooter-initiatives .button{
	margin: auto;
}
#tax-footer .gfooter-social-menu{
	border-top: 1px solid var(--medium-gray);
	border-bottom: 1px solid var(--medium-gray);
	margin: 3rem 0 2rem;
}
		
#tax-footer .gfooter-social-menu ul{
	gap: 0;
}
#tax-footer .gfooter-social-menu ul li{
	margin: 0.25rem 0;
	flex: 1 1 33%;
}
#tax-footer .gfooter-social-menu ul li a{
	padding-left:2rem;
}
#tax-footer .gfooter-social-menu a{
	padding: 1rem!important;
	border-radius: 50%;
	background-color: var(--business-primary-color);
}
#tax-footer .gfooter-social-menu a:hover, #tax-footer .gfooter-social-menu a:focus{
	background-color: var(--black);
}
#tax-footer .gfooter-social-menu a img{
	display:block;
}


#tax-content .content-wizard {
    max-width: var(--medium-breakpoint);
}

#tax-content .content-wizard h2 {
    margin-top: 1rem;
    outline: 0;
}

#tax-content .content-wizard .button {
    margin-top: 2rem !important;
}

#tax-content .content-wizard .clear-button {
    background-color: var(--white) !important;
}

#tax-content .content-wizard .tax-cols:not(.active) {
	display: none;
}

#tax-content .content-wizard-buttons{
	list-style-type: none;
    padding: 0;
    margin: 1rem 0;
    display: flex;
    align-items: center;
    flex-wrap: wrap;
    gap: 1.5rem;
}

#tax-content .progress-bar {
    list-style-type: none;
    padding: 0;
    margin: 0;
    display: flex;
    gap: 0.5rem;
}

#tax-content .progress-bar li {
    flex: 1 1 0;
    padding: 0.33rem !important;
    background-color: var(--mid-gray);
}

#tax-content .progress-bar .active {
    background-color: var(--business-primary-color);
}

#tax-content .social-media-icons-list{
	list-style-type:none;
	padding:0;
}
#tax-content .social-media-icons-list li{
	display:flex;
	align-items:center;
	padding-top:0.6rem;
	padding-bottom:0.6rem;
}
#tax-content .social-media-icons-list .link-item a{
	vertical-align: unset!important;
}
#tax-content .social-media-icons-list li > a{
	padding: 1rem !important;
    border-radius: 50%;
    background-color: var(--business-primary-color);
	margin-right: 1rem;
	min-width:4rem!important;
}
#tax-content .social-media-icons-list li > a img{
	min-height:30px;
	margin:auto;
}

.print-special #tax-content .print-section{
	border:0;
}

/* table of contents */
#tax-content .table-of-contents.expand-content{
    margin:0;
}
#tax-content .table-of-contents.expand-content .expand-link{
    display: inline-block;
    transition: unset;
    position:unset;
    font-size:unset;
    border:unset;
    background: url(/images/icons/arrow-down-svg.svg) right center / 12px 12px no-repeat;
}
#tax-content .table-of-contents.expand-content [class*="-cols"]:last-child .expand-link{
    border-bottom:0;
}
#tax-content .table-of-contents.expand-content .expand-link:after{
    content:""!important;
}
#tax-content .table-of-contents ul li{
	padding: 0;
}
#tax-content .table-of-contents ul li a{
    display: block;
	padding: 0.6rem 0;
}

#tax-container .noprintview{
    display:none;
}

/* sticky header table */
#tax-content .sticky-header thead tr:first-child{
    top:0;
    position:sticky;
    z-index:100;
}

/* translate bar */
#tax-translate-bar{
  padding: 0 0.6rem;
  max-width: var(--xxl-breakpoint);
  margin: auto;
  background-color: var(--business-tertiary-color);
}

#tax-container .tax-main-content:has(> #leftnav) #tax-translate-bar{
  border-bottom: 1px solid var(--mid-gray);
}

#smartling-translate{
  background-color: var(--business-tertiary-color);
}
#smartling-translate:not(.list){
  position: relative;
  z-index: 1;
}
#smartling-translate.list{
  display: flex;
  align-items: center;
}
#smartling-translate *{
  box-sizing: border-box;
  line-height: 1.5;
}
#smartling-translate p,
#smartling-translate .toggle-menu
#smartling-translate ul li a{
  font-family: var(--primary-font);
  font-size: var(---content-font-size);
  color: var(--bronze-black);
}
#smartling-translate ul li a{
  color: var(--primary-core-blue);
}
#smartling-translate ul li a:hover{
  color: var(--bronze-black);
  text-decoration: underline;
}

#smartling-translate .toggle-menu{
  border: 0;
    background-color: transparent;
    padding: .6rem 1rem .6rem 0.5rem;
    cursor: pointer;
    display: flex;
    align-items: center;
    min-width: fit-content;
}
[dir="rtl"] #smartling-translate .toggle-menu{
  background-position: center right .5rem;
    padding: .6rem 0.5rem .6rem 1rem
}

#smartling-translate .toggle-menu svg.globe{
    width: 18px;
    height: 18px;
    margin-right: .33rem
}

[dir="rtl"] #smartling-translate .toggle-menu svg.globe{
    margin-right: unset;
    margin-left: .33rem
}

#smartling-translate .toggle-menu svg.arrow {
    margin-left: .33rem;
    margin-top: .2rem;
    width: 9px;
    height: 6px
}

#smartling-translate .toggle-menu.active svg.arrow {
    transform: rotate(180deg)
}

[dir="rtl"] #smartling-translate .toggle-menu svg.arrow {
    margin-left: unset;
    margin-right: .33rem
}

#smartling-translate:not(.list) .translate-menu{
  display: none;
  position: absolute;
  z-index: 1;
  width: 75%;
  max-width: 15rem;
  background-color: var(--business-tertiary-color);
}
#smartling-translate:not(.list) .translate-menu.animate{
    interpolate-size: allow-keywords;
    display: flex; 
    block-size: 0;
    transition: block-size 0.5s, content-visibility 0.5s;
    transition-behavior: allow-discrete;
    overflow-y: hidden;     
} 

#smartling-translate:not(.list) .translate-menu.active{
    display: block;
}
#smartling-translate:not(.list) .translate-menu.animate.active{
    block-size: auto;   
} 

#smartling-translate.list .translate-menu,
#smartling-translate:not(.dropdown) .smartling-translate-list {
    overflow-x: auto
}

#smartling-translate:not(.list) .smartling-translate-list {
    list-style-type: none;
    padding: 0;
    margin: 0
}
#smartling-translate .smartling-translate-list li{
    padding: 0;
}

#smartling-translate.list .smartling-translate-list {
    display: flex;
    list-style-type: none;
    padding: 0;
    margin: 0;
    align-items: center
}

#smartling-translate.list .smartling-translate-list li {
    flex-shrink: 0;
}

#smartling-translate .smartling-translate-list .cur-lang {
    padding: .6rem;
    font-size: var(--content-font-size);
    border-bottom: 1px solid var(--medium-gray,)
}

#smartling-translate.list .smartling-translate-list .cur-lang {
    border-bottom: 0;
    padding: 0 .6rem 0 0;
    border-right: 1px solid var(--night-gray)
}

#smartling-translate .smartling-translate-list li a {
    padding: .6rem;
    display: block;
    text-decoration: none
}

#smartling-translate.list .smartling-translate-list li {
    position: relative;
    min-width: 44px;
    text-align: center
}

#smartling-translate.list .smartling-translate-list li:not(:last-child) a::after {
    content: "";
    border-right: 1px solid var(--medium-gray);
    position: absolute;
    right: 0;
    top: 50%;
    height: 1.5rem;
    transform: translateY(-50%)
}


#smartling-translate .globe-icon {
  position: relative;
  width: 20px;
  height: 20px;
  border-radius: 50%;
  background-color: var(--primary-core-blue);
        margin-right: .5rem;
}
[dir="rtl"] #smartling-translate .globe-icon {
    margin-right: unset;
    margin-left: .5rem;
}
#smartling-translate .globe-icon::before{
  content: '';
  position: absolute;
  left: 50%;
  top: 50%;
  transform: translate(-50%, -50%);
  border: 1px solid #fff;
  border-radius: 50%;
  width: 8px;
  height: 20px;
}
#smartling-translate .globe-icon span{
  width: 20px;
  height: 20px;
  position: relative;
  overflow: hidden;
  display: block;
  text-align:left;
}
[dir="rtl"] #smartling-translate .globe-icon span{
  text-align:right;
}

#smartling-translate .globe-icon span::before,
#smartling-translate .globe-icon span::after {
  content: '';
  position: absolute;
  background-color: #fff;
    width: 100%;
    height: 1px;
}
#smartling-translate .globe-icon span::before {
    top: 35%;
}
#smartling-translate .globe-icon span::after {
    top: 65%;
}

#smartling-translate .chevron-down {
    display: inline-block;
    width: 8px;
    height: 8px;
    border-right: 2px solid var(--bronze-black);
    border-bottom: 2px solid var(--bronze-black);
    transform: rotate(45deg);
    margin-left: .5rem;
    margin-top: -2px;
}
[dir="rtl"] #smartling-translate .chevron-down{
    margin-left: unset;
    margin-right: .5rem;
}
#smartling-translate .disclaimer p:first-child{
  margin-top:0;
}
#smartling-translate .continue{
  margin-bottom:0;
  margin-top:2rem;
  text-align:center;
}

/* hide search on translated pages */
body[class*='smartling'] #gnav .gnav-search-toggle, body[class*='smartling'] #gnav-search-toggle{
  display:none;
}
body[class*='smartling'] #agency-content .help-search,
body[class*='smartling'] #agency-content .home-search-wrap{
  display:none;
}

html[dir='rtl'] body[class*='smartling'] #gnav .gnav-menu-toggle .gnav-menu-icon,
html[dir='rtl'] body[class*='smartling'] #leftnav .leftnav-menu-toggle .leftnav-menu-icon{
    transform: translateX(50%);
    left: -50%;
}
html[dir='rtl'] body[class*='smartling'] #gnav-menu .gnav-side-menu-toggle-wrap{
  right:auto;
  left:0;
}
html[dir='rtl'] body[class*='smartling'] #gnav-menu .gnav-menu-main li button{
    background-position: left 1.25rem center;
}

html[dir='rtl'] body[class*='smartling'] #gnav .gnav-sa-controls{
  margin-right:auto;
  margin-left:initial;
}

html[dir='rtl'] body[class*='smartling'] #leftnav ul li a{
  background-position: center left 1rem;
}

html[dir='rtl'] body[class*='smartling'] #agency-footer .gfooter-social-menu ul li a{
    padding-left: 0;
    background-position: right center!important;
    padding-right: 2rem;
}
html[dir='rtl'] body[class*='smartling'] #gnav-menu .gnav-menu-main li ul li a{
  text-align: initial;
}

html[dir='rtl'] #agency-content table caption{
  text-align:initial;
}
html[dir='rtl'] #agency-content table td{
  text-align:initial;
}
html[dir='rtl'] #agency-content table th{
  text-align:initial;
}

html[dir='rtl'] #agency-content .external-link:after{
  content: '\2b66 ';
  padding-left:0;
  padding-right:0.25rem;
}
html[dir='rtl'] #agency-content a[href^="#"]:afterr{
    padding-left: 0;
    padding-right: 0.25rem;
}

html[dir='rtl'] #agency-content .newItem:after{
  margin-right: 0.5rem;
  margin-left: 0;
}

html[dir='rtl'] #agency-content .subscribe-form{
  text-align:initial;
}
html[dir='rtl'] #agency-content .subscribe-form h2:before{
  margin: 0.1rem 0 0 0.75rem;
}

html[dir='rtl'] #agency-content .news-featured [class*="-cols"]{
  text-align:initial;
}

html[dir='rtl'] #agency-content .expand-content .expand-link{
  text-align:initial;
  padding:1rem 1rem 1rem 2.5rem;
}
html[dir='rtl'] #agency-content .expand-content .expand-link:after{
  right:auto;
  left:1rem;
}

html[dir='rtl'] #agency-content .hero-columns img{
  transform: scaleX(-1);
}

html[dir='rtl'] #agency-content h2.multi-header{
  margin-right:0;
  text-align:right;
}

/* hide breadcrumbs on translated pages */
body[class*='smartling'] .breadcrumb-nav{
  display:none;
}

@media only screen and (min-width: 30rem){

	/* global header / leftnav header */
	#leftnav-menu-header{
		font-size: var(--medium-font-size);
		padding: 0 0.5rem;
	}

}


@media only screen and (min-width: 48rem){

	#leftnav-menu-header{
	    font-size: var(--large-font-size);
	}
		
	/* text to pdf */
    /* special forms headings */
	#tax-content.pdf-to-html .logo-heading .tax-cols:first-child{
    	flex-basis: 150px;
    	flex-grow: 0;
	}
	#tax-content.pdf-to-html .pitct .flex .tax-cols{
		text-align: left;
	}

	#tax-content.pdf-to-html.pubs .nys-logo{ 
		height:auto 
	}
	#tax-content.pdf-to-html.pubs .logo-heading .tax-cols:first-child{ 
		flex-basis: auto; 
	}
	#tax-content.pdf-to-html .logo-heading.ao .tax-cols:first-child,
	#tax-content.pdf-to-html .logo-heading.nn .tax-cols:first-child,
	#tax-content.pdf-to-html .logo-heading.tsbm .tax-cols:first-child{ 
		flex-basis: 450px; 
	}

    #tax-content.pdf-to-html .logo-heading.ao .tax-cols:last-child,
	#tax-content.pdf-to-html .logo-heading.tsbm .tax-cols:last-child{
		margin-left: auto;
		flex-grow: 0;
		text-align: unset;
	}
	#tax-content.pdf-to-html .logo-heading.nn .sub{ 
		text-align:left;
	}

	/* button / list selects */
	#tax-container .forms-year-select li,
	#tax-container .tax-list-select li{
	    flex: 0 0 33%;
	}

	/* tax footer */
	#tax-footer h2 span{
		display: inline-block;
	}	    
	#tax-footer .gfooter-social-menu ul li{
		margin:0 1.5rem;
		flex: unset;
	}
	#tax-footer .gfooter-initiatives-items{
		display: flex;
		gap: 1rem;
	}
	#tax-footer .gfooter-initiatives-items article{
		flex: 1 1 0px;
	}

	html[dir='rtl'] body[class*='smartling'] #agency-footer .gfooter-menu-col ul{
	    margin-left:1rem;
	    margin-right:0;
	  }

	  html[dir='rtl'] #agency-content .news-columns [class*="-cols"]{
	    border-left: 1px solid #888;
	    border-right: 0;
	  }
	  html[dir='rtl'] #agency-content .news-columns [class*="-cols"]:last-child{
	    border-left: 0;
	  }

	  html[dir='rtl'] #agency-content .news-featured [class*="-cols"]{
	    border-left:0;
	  }

}


@media only screen and (min-width: 64rem){
  
  	#tax-content .sticky-header-container {
        overflow-x: unset;
    }

	#gnav .gnav-sa-controls{
		top: 0;
		transform:unset;
	}

	/* leftnav + content */
  	#tax-container .tax-main-content:has(> #leftnav){
      display: flex;
    }
	#leftnav + #tax-content,
	#leftnav + .pretitle-content-wrap{
		flex: 1 1 0px;
		width: 75%;		
	}

	#leftnav{
		width: 25%;
		margin-bottom: 0;
		position: static;
		background-color: var(--white);
	    padding: 2rem 0 2rem 2rem;
	    min-width:18rem;
	    max-width:24rem;
	}
    [dir="rtl"] #leftnav{
	    padding: 2rem 2rem 2rem 0;
	}
	/* leftnav toggle is now hidden */
	#leftnav .leftnav-menu-toggle{
		display: none;
	}
	/* leftnav becomes permananently displayed */
	#leftnav .leftnav-menu-toggle-wrap{
		display:  block;
		position: static;
		background-color: var(--white);
		width: auto;
		border-right: 1px solid var(--mid-gray);
		padding-right: 2rem;
	}
	#leftnav-menu-header{
	    padding: 0.5rem 0;
	}
	#leftnav ul li.active{
		padding: 1rem 0;
		border-top: 0;
	}
	#leftnav ul li a{
		padding: 0.66rem 2.5rem 0.66rem 0;
		background-color: var(--white);
	}
    #leftnav ul li button{
        padding: .66rem 2.5rem .66rem 0;
        background-color: var(--white);
        background-position: center right;
    }
    [dir="rtl"] #leftnav ul li button{
        background-position: center left;
        padding: .66rem 0 .66rem 2.5rem;
    }
    
	#leftnav ul li:first-child a{
		border-top: 0;
	}
	#leftnav ul li ul{
		background-color: var(--white);
	}

	/* forms pdf to html */
	#tax-content.pdf-to-html .nys-logo{ 
		height:100px 
	}
	#tax-content.pdf-to-html .logo-heading .tax-cols:first-child{
        flex-basis: 225px;
    }
	#tax-content.pdf-to-html .logo-heading .tax-cols:last-child{ 
		text-align:right;
		flex-basis: 225px;
	}

	/* button / list selects */
	#tax-container .forms-year-select li,
	#tax-container .tax-list-select li{
	    flex: 0 1 auto;
	    border-right: 1px solid var(--mid-gray);
	    text-align: center;
	}
	[dir="rtl"] #tax-content .forms-year-select li,
	[dir="rtl"] #tax-content .tax-list-select li{
	    border-right: 0;
	    border-left: 1px solid var(--mid-gray);
	}
	#tax-container .forms-year-select li.no-link,
	#tax-container .tax-list-select li.no-link{
		flex: 0 1 auto;
    	margin-bottom: 0;
	}
    
    #tax-container .pretitle-content-wrap .tax-list-select{
		padding: 0 2rem;
	}

	#gnav{
		display: block;
		padding: 0.5rem 0 0;
	}

	/* columns go from 2 to 4 across */							
	#tax-footer .gfooter-menu-col{
		flex-basis: calc(25% - 3rem);
	}
    
    #tax-container .tax-main-content:has(> #leftnav):has(.pretitle-content-wrap) .pretitle-content-wrap{
      width: 100%;
    }
    #tax-container .tax-flex-wrap{
    	flex: 1 1 0;
		width: 75%;
	}
    #tax-container .tax-main-content:has(> #leftnav):has(#tax-translate-bar, .pretitle-content-wrap):has(.tax-flex-wrap) #leftnav,
    #tax-container .tax-main-content:has(> #leftnav) .tax-flex-wrap{
		padding-top:2rem;
    }

    /* translate bar */
    #tax-translate-bar{
    	padding: 0 1.5rem;
  	}
  	#smartling-translate:not(.dropdown){
        overflow-x: auto;
    }
    #smartling-translate:not(.dropdown) .toggle-menu {
        display: none
    }
    #smartling-translate:not(.dropdown) .translate-menu {
        position: static;
        width: auto;
        max-width: none;
        display: flex;
        align-items: center;
    }
    #smartling-translate:not(.list, .dropdown) .translate-menu.animate{
        block-size: unset;
        transition: unset;
        overflow-y: unset;
    }
    #smartling-translate:not(.dropdown) .smartling-translate-list {
        display: flex;
        align-items: center
    }
    #smartling-translate:not(.dropdown) .smartling-translate-list li {
        flex-shrink: 0
    }
    #smartling-translate:not(.dropdown) .smartling-translate-list .cur-lang {
        padding: 0 .6rem;
        border-bottom: 0;
        border-right: 1px solid var(--night-gray)
    }
    [dir="rtl"] #smartling-translate .smartling-translate-list .cur-lang {
        padding: 0 0 0 .6rem;
        border-right: 0;
        border-left: 1px solid var(--night-gray)
    }
    #smartling-translate:not(.dropdown) .smartling-translate-list li a {
        position: relative;
        min-width: 44px;
        text-align: center
    }
    #smartling-translate:not(.dropdown) .smartling-translate-list li:not(:last-child) a::after {
        content: "";
        border-right: 1px solid var(--medium-gray, #aaa);
        position: absolute;
        right: 0;
        top: 50%;
        height: 1.5rem;
        transform: translateY(-50%)
    }
    [dir="rtl"] #smartling-translate:not(.dropdown) .smartling-translate-list li a::after {
        border-right: 0;
        border-left: 1px solid var(--medium-gray, #aaa)
    }
    [dir="rtl"] #smartling-translate:not(.dropdown) .smartling-translate-list li:last-child a::after {
        content: "";
        position: absolute;
        right: 0;
        top: 50%;
        height: 1.5rem;
        transform: translateY(-50%)
    }
    [dir="rtl"] #smartling-translate:not(.dropdown) .smartling-translate-list li:nth-child(2) a::after {
        border-left: 0
    }

    #tax-container .tax-main-content:has(> #leftnav):has(#tax-translate-bar){
      flex-wrap: wrap;
    }

    #tax-container .tax-main-content:has(> #leftnav) #tax-translate-bar{
      width: 100%;
      border-bottom: 0;
    }


    html[dir='rtl'] #translation-header .translate-button{
      background-position: right 2rem center, left 2rem center;
    }

    body[class*='smartling'] #gnav-menu .gnav-menu-main{
      flex-wrap:wrap;
      margin-right:3rem;
    }

    body[class*='smartling'] #gnav-menu .gnav-menu-main{
      margin-right:12rem;
    }
    html[dir='rtl'] body[class*='smartling'] #gnav-menu .gnav-menu-main{
      margin-right:1.5rem;
      margin-left:12rem;
    }
    html[dir="rtl"] body[class*='smartling'] #gnav-menu .gnav-menu-main > li > button{
        background-position: left 0.33rem center;
        padding: 0.6rem 0.5rem 0.6rem 1.25rem;
    }
body[class*='smartling'] #gnav-menu .gnav-menu-main li ul {
  width:15rem;
}
#gnav-menu .gnav-menu-main li{
  right: initial!important;
}

    html[dir='rtl'] body[class*='smartling'] #gnav .gnav-heading{
      margin-right:2rem;
      margin-left:0;
    }
    html[dir='rtl'] body[class*='smartling'] #gnav .gnav-sa-controls{
      right:auto!important;
      left:2rem;
    }
    html[dir='rtl'] body[class*='smartling'] #gnav-menu .gnav-side-menu-toggle-wrap{
      right:auto;
      left:0;
    }

  html[dir='rtl'] body[class*='smartling'] #leftnav .leftnav-menu-toggle-wrap{
    border-left: 1px solid #ddd;
        border-right: 0;
        padding-right: 0;
        padding-left: 2rem;
  }
    html[dir='rtl'] body[class*='smartling'] #leftnav ul li a{
        padding-left: 2rem;
      padding-right: 0;
    }

    html[dir='rtl'] #agency-content .news-featured [class*="-cols"]{
      padding: 3rem 5rem 3rem 25rem;
    }
    html[dir='rtl'] #agency-content .news-featured [class*="-cols"] .button{
      left: 5rem;
      right: auto;
    }
}

@media only screen and (min-width: 70rem){
	  html[dir="rtl"] body[class*='smartling'] #gnav-menu .gnav-menu-main li button {
        background-position: left 0.33rem top 1.15rem;
    }
}


@media only screen and (min-width: 80rem){

  	#leftnav ul li button{
        background-position: center right .5rem;
    }

	#gnav-menu .gnav-menu-main > li > a{
	    padding: 0.75rem 1.33rem 0.75rem 1rem;
	}

	/* transform menu items earlier for longer items on translated pages */
  body[class*='smartling'] #gnav .gnav-heading .gnav-side-menu-toggle, body[class*='smartling'] #gnav .gnav-heading .gnav-search-toggle{
    display: none;
  }
  body[class*='smartling'] #gnav-menu .gnav-side-menu-toggle-wrap{
    display: block;
    background-color: transparent;
  }
    body[class*='smartling'] #gnav-menu .gnav-menu-main{
      margin-left: 1rem;
    }
    html[dir="rtl"] body[class*='smartling']  #gnav-menu .gnav-menu-main {
        margin-right: 1rem!important;
    }
  body[class*='smartling'] #gnav-menu .gnav-side-menu-toggle-wrap{
    top: 1.25rem;
    right: 2rem;
    bottom: auto;
  }
  body[class*='smartling'] #gnav-menu .gnav-menu-side{
    display: flex;
    width: auto;
  }
  body[class*='smartling'] #gnav-menu .gnav-menu-side li{
    margin-left: 0.5rem;
    padding-left: 0.5rem;
  }
  html[dir="rtl"] body[class*='smartling']  #gnav-menu .gnav-menu-main > li > button {
        padding: 0.6rem 1rem 0.6rem 1.33rem;
    }
    body[class*='smartling'] #gnav-menu .gnav-menu-side li a{
      border-bottom: 0;
      display: inline;
      height: auto;
      line-height: normal;
      padding: 0;
    }
  body[class*='smartling'] #gnav-menu .gnav-menu-side li:last-child{
    border-left: 1px solid #aaa;
  }

  html[dir='rtl'] body[class*='smartling'] #gnav-menu .gnav-side-menu-toggle-wrap{
    right:auto;
    left:2rem;
  }
  html[dir='rtl'] body[class*='smartling'] #gnav-menu .gnav-menu-side li:first-child{
    border-left: 1px solid #aaa;
  }
  html[dir='rtl'] body[class*='smartling'] #gnav-menu .gnav-menu-side li:last-child{
    border-left: 0;
  }

}

@media only screen and (min-width: 90em){
 html[dir="rtl"] body[class*='smartling']  #gnav .gnav-side-menu-toggle-wrap {
        right: unset;
        left: 2rem;
    } 
}


@media only screen and (min-width: 100rem){

	/* create more space between items at normal sizes */
	#gnav-menu .gnav-menu-main > li > a{
	    padding-right: 1.75rem;
	}
	html[dir="rtl"] body[class*='smartling']  #gnav-menu .gnav-menu-main > li > button {
        padding-left: 1.75rem;
        background-position: left 0.66rem top 1.15rem;
    } 

}



@media only screen and (min-width:120rem) {

	#gnav-menu .gnav-menu-main > li > a {
	    padding: 0.75rem 2.5rem 0.75rem 1rem;
	}
	
}

@media only screen and (max-width: 63.99em){
  html[dir='rtl'] #agency-content .stacked td{
    padding-right:50%;
    padding-left:0;
  }
  html[dir='rtl'] #agency-content .stacked td:before{
    right:0.5rem;
    left:auto;
  }
  #smartling-translate-nav{
    display: block!important;
  }
}


@media only screen and (max-width: 89.99rem){

	/* headings need more room with left navigation */
	#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;
	}

	/* there isn't enough room for the last 2 sub menu items on the right before 1440px */
	#gnav-menu .gnav-menu-main li:nth-last-child(-n+2) ul{
		right: 0;
	}

}


@media print{
	
  	.print-special #tax-content .print-section{
		padding: 0;
	}
    .print-special #tax-content:after{
        content: "New York State Department of Taxation and Finance";
        display: block;
        margin: 2rem auto 0;
        padding-top:1rem;
        border-top:1px solid #000;
        text-align:center;
        font-size: 1rem;
    }
    .print-special picture, .print-special img{
        display: block!important;
    }
    #tax-content .print-buttons{
        display:none;
    }
	#tax-content .print-b, 
    #tax-content .table-of-contents{
        display: none!important; 
    }

    #tax-content .print-section{
        padding:0;
        border-top:none;
        border-bottom:none;
    }
	#tax-content.print-special{
		min-width: 10in;
		margin:0;
		padding:0;
	}

	#tax-content .logo-heading h1, #tax-content.print-as-pdf .logo-heading h2, #tax-content.print-as-pdf .logo-heading h3{
        margin: 0.25in 0!important;
    }
	#tax-content.print-as-pdf .logo-heading h2{
		font-size:21pt!important
	}

    #tax-content.pdf-to-html hr{
    	margin: 0.15in 0;
	}
	/*#tax-content.pdf-to-html .logo-heading{
        border-bottom: 2px solid #000;
        margin-bottom:0.25in;
		padding-bottom: 0.15in;
    }*/
    #tax-content.pdf-to-html .logo-heading .tax-rows{
        gap: 0.25in!important;
        /*align-items: start;*/
		width: unset
    }
    #tax-content.pdf-to-html .logo-heading .tax-cols{
        text-align:left;
		margin-bottom:0;
    }
    #tax-content.pdf-to-html .logo-heading .tax-cols:last-child{
        margin-left:auto;
        flex-shrink:0;
        text-align:right;
    }
	#tax-content.pdf-to-html .logo-heading .tax-cols:last-child h2{
        margin: 0!important;
    }

    #tax-content .logo-heading h1 span{
        font-size: 14pt!important;
        font-weight:600;
        margin: 0!important;
    }
    #tax-content .logo-heading p strong{
        font-weight:normal!important;
        font-size: 10pt;
    }
    #tax-content .logo-heading img{
        display: block!important;
	zoom: 90%;
    }
    #tax-content .logo-heading p{
        margin: 0!important;
        line-height:1.15;
    }

    #tax-content .forms-year-select, #tax-content .tax-list-select{
	    display:inline;
	}
	#tax-content .forms-year-select li, #tax-content .tax-list-select li{
	    display:inline-block;
		padding: 0!important;
		margin: 0!important;
	}

	#tax-container .tax-modified:after{
		content: "New York State Department of Taxation and Finance";
		display: block;
		margin: 1rem auto 0;
	}

    #leftnav,
    #tax-content .gd-signup,
    aside .bubble,
	.oda-chat-wrapper,
	#tax-content .search-bar{
    	display: none!important;
    }
    
	#tax-content .progress-bar-wrap, #tax-content .content-wizard-buttons{
    	display: none!important;
	}

	#tax-translate-bar{ display: none; }

}