500;600;700&display=swap');
@font-face{font-family:TaxFreight;src:url('https://sol-fiscal.com/wp-content/themes/Divi-child/fonts/FreightBigProBook-Regular.woff2') format('woff2');font-weight:400;font-style:normal;font-display:swap}
.tax-article-page.sf-editorial{--tax-line:#b2986d55;--tax-local-offset:130px;--tax-offset:max(var(--sf-anchor-offset,0px),var(--tax-local-offset));width:100%;max-width:100%;min-width:0;margin:0;padding:var(--tax-header-space,110px) 0 60px;background:#fcfbf9;color:#2a2927;font:400 17px/1.75 'DM Sans',Arial,sans-serif;text-align:left;overflow-wrap:break-word}
.sf-editorial *,.sf-editorial *:before,.sf-editorial *:after{box-sizing:border-box}
.sf-editorial a{color:inherit;text-underline-offset:4px}
.sf-editorial p{padding:0!important}
.sf-editorial .tax-wide{width:100%;max-width:1240px;margin-inline:auto;padding-inline:clamp(22px,4vw,56px)}
.sf-editorial .tax-hero{position:relative;padding:28px 0 50px;border-bottom:1px solid var(--tax-line);overflow:hidden}
.sf-editorial .tax-hero:after{content:'';position:absolute;right:-150px;top:-190px;width:420px;height:420px;border:1px solid var(--tax-line);border-radius:50%;pointer-events:none}
.sf-editorial .tax-breadcrumb{display:flex;flex-wrap:wrap;gap:10px;font-size:12px;color:#706a60;margin-bottom:55px;position:relative;z-index:1}
.sf-editorial .tax-breadcrumb a{text-decoration:none}
.sf-editorial .tax-category{font:600 11px/1.6 'DM Sans',Arial,sans-serif;letter-spacing:.13em;text-transform:uppercase;color:#80633a;margin:0 0 25px}
.tax-article-page.sf-editorial h1,.tax-article-page.sf-editorial h2,.tax-article-page.sf-editorial h3{font-family:TaxFreight,Georgia,serif!important;font-weight:400!important;color:#2a2927!important;text-transform:none!important;padding:0;letter-spacing:-.015em}
.sf-editorial .tax-hero h1{font-size:clamp(38px,4.6vw,66px);line-height:1.06;letter-spacing:-.025em;max-width:1080px;margin:0 0 32px}
.sf-editorial .tax-lead{font:400 19px/1.8 'DM Sans',Arial,sans-serif;max-width:920px;margin:0 0 28px}
.sf-editorial .tax-intro{font:400 17px/1.85 'DM Sans',Arial,sans-serif;max-width:920px;margin:0 0 24px}
.sf-editorial .tax-meta{display:flex;flex-wrap:wrap;gap:10px 24px;margin-top:30px;color:#71695d;font:400 12px/1.7 'DM Sans',Arial,sans-serif}
.sf-editorial .tax-meta span+span{padding-left:24px;border-left:1px solid var(--tax-line)}
.sf-editorial .tax-reading-layout{display:grid;grid-template-columns:minmax(160px,210px) minmax(0,1fr);gap:clamp(28px,4vw,64px);align-items:start;padding-top:48px}
.sf-editorial .tax-sidebar{position:sticky;top:var(--tax-offset);max-height:calc(100dvh - var(--tax-offset) - 20px);overflow:auto;min-width:0}
.sf-editorial .tax-toc{border-top:1px solid #b2986d;border-bottom:1px solid var(--tax-line);padding:18px 0}
.sf-editorial .tax-toc summary{font-size:12px;font-weight:600;text-transform:uppercase;letter-spacing:.08em;cursor:pointer;list-style:none;display:flex;justify-content:space-between;align-items:center;gap:10px}
.sf-editorial summary::-webkit-details-marker{display:none}
.sf-editorial summary::marker{content:''}
.sf-editorial .tax-toc nav{display:flex;flex-direction:column;margin-top:16px}
.sf-editorial .tax-toc a{display:block;padding:8px 0 8px 13px;border-left:1px solid var(--tax-line);text-decoration:none;color:#6a6257;font-size:13px;line-height:1.5}
.sf-editorial .tax-toc a[aria-current=location]{color:#2a2927;border-left:2px solid #b2986d;font-weight:600;padding-left:12px}
.sf-editorial .tax-sidebar-contact{display:flex;justify-content:space-between;gap:15px;margin-top:25px;color:#80633a;font-size:13px;font-weight:500;line-height:1.6;text-decoration:none}
.sf-editorial .tax-sidebar-contact span{flex-shrink:0}
.sf-editorial .tax-reading{min-width:0;max-width:800px}
.sf-editorial .tax-section{padding-bottom:38px;margin-bottom:40px;border-bottom:1px solid var(--tax-line);scroll-margin-top:var(--tax-offset)}
.sf-editorial .tax-section:last-child{border-bottom:0;padding-bottom:0;margin-bottom:0}
.sf-editorial .tax-reading h2{font-size:clamp(29px,3.2vw,42px);line-height:1.15;margin:0 0 27px;max-width:780px}
.sf-editorial .tax-reading h3{font-size:clamp(25px,2.5vw,30px);line-height:1.2;margin:30px 0 18px}
.sf-editorial .tax-reading p{font:400 17px/1.9 'DM Sans',Arial,sans-serif;margin:0 0 24px;color:#2a2927;overflow-wrap:break-word}
.sf-editorial .tax-reading p:last-child{margin-bottom:0}
.sf-editorial .tax-reading a{color:#735b36;text-decoration:underline;text-underline-offset:4px}
.sf-editorial .tax-reading h2 a{color:inherit;text-decoration-color:#b2986d88;text-decoration-thickness:1px;text-underline-offset:5px}
.sf-editorial .tax-reading .a03-eyebrow{font:600 10px/1.6 'DM Sans',Arial,sans-serif;letter-spacing:.1em;color:#80633a;margin:0 0 16px}
.sf-editorial .tax-reading .tax-note{padding:22px 25px;border-left:2px solid #b2986d;background:#efebe3;font-size:15px;line-height:1.8;margin-top:25px}
.sf-editorial .a05-list{margin:0 0 28px;padding-left:22px}
.sf-editorial ul.a05-list{list-style:disc}
.sf-editorial ol.a05-list{list-style:decimal}
.sf-editorial .a05-list li{padding-left:7px;margin-bottom:11px;font:400 17px/1.85 'DM Sans',Arial,sans-serif;color:#2a2927}
.sf-editorial .a05-list li::marker{color:#9b8055}
.sf-editorial .tax-table-wrap{margin:30px 0;min-width:0}
.sf-editorial .tax-table{width:100%;margin:0;border-collapse:collapse;table-layout:fixed;font:400 14px/1.7 'DM Sans',Arial,sans-serif;color:#2a2927;text-align:left}
.sf-editorial .tax-table th,.sf-editorial .tax-table td{padding:18px 20px;vertical-align:top;border:1px solid var(--tax-line);overflow-wrap:break-word;line-height:1.75}
.sf-editorial .tax-table thead{background:#2a2927}
.sf-editorial .tax-table thead th{color:#fcfbf9!important;font-weight:500}
.sf-editorial .tax-table th:first-child{width:33%}
.sf-editorial .tax-table tbody th{font-weight:600;background:#efebe3;color:#2a2927}
.sf-editorial .tax-table tbody td{background:#fcfbf9}
.sf-editorial .tax-table tbody tr:nth-child(even) td{background:#f5f2ec}
.sf-editorial .tax-sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip-path:inset(50%);white-space:nowrap;border:0}
.sf-editorial .a03-faq-item{border-top:1px solid var(--tax-line);padding:22px 0}
.sf-editorial .a03-faq-item:last-child{border-bottom:1px solid var(--tax-line)}
.sf-editorial .a03-faq-item summary{display:flex;align-items:start;justify-content:space-between;gap:24px;cursor:pointer;list-style:none}
.sf-editorial .a03-faq-item h3{font-size:25px;line-height:1.25;margin:0;letter-spacing:normal}
.sf-editorial .a03-faq-item summary span:after{content:'+';font:400 24px/1 'DM Sans',Arial,sans-serif;color:#80633a}
.sf-editorial .a03-faq-item[open] summary span:after{content:'−'}
.sf-editorial .a03-faq-item>div{padding-top:20px}
.sf-editorial .a03-faq-item>div p{font-size:16px;line-height:1.85;margin:0}
.sf-editorial .tax-cta{margin:35px 0 5px}
.sf-editorial .tax-cta a{display:flex;align-items:center;justify-content:space-between;gap:25px;padding:23px 26px;background:#2a2927;color:#fcfbf9!important;font:500 16px/1.5 'DM Sans',Arial,sans-serif;text-decoration:none;border-bottom:3px solid #b2986d}
.sf-editorial .tax-cta span{color:#d5bd95;flex-shrink:0;font-size:24px}
.sf-editorial .tax-reading .a05-reference-date{font-size:12px;line-height:1.7;color:#756c5f;margin-bottom:14px}
.sf-editorial .tax-references{margin:0;padding:0;list-style:none;counter-reset:source}
.sf-editorial .tax-references li{padding:15px 0;border-bottom:1px solid var(--tax-line);font:400 13px/1.8 'DM Sans',Arial,sans-serif;overflow-wrap:break-word;counter-increment:source}
.sf-editorial .tax-references li:last-child{border:0}
.sf-editorial .tax-references li:before{content:'[' counter(source) '] ';color:#80633a}
.sf-editorial .tax-references a{color:#735b36;text-decoration:underline;text-underline-offset:4px;text-decoration-color:#b2986d80}
.sf-editorial .tax-references a:hover{text-decoration-color:#735b36}
.sf-editorial #references h2{font-size:32px}
.sf-editorial a:focus-visible,.sf-editorial summary:focus-visible{outline:2px solid #80633a;outline-offset:4px}
@media(max-width:1050px){.sf-editorial .tax-table th,.sf-editorial .tax-table td{padding:15px 14px}.sf-editorial .tax-reading p{font-size:16px}}
@media(max-width:980px){.sf-editorial .tax-reading-layout{display:block;padding-top:30px}.sf-editorial .tax-sidebar{position:static;max-height:none;overflow:visible;margin-bottom:36px}.sf-editorial .tax-sidebar-contact{display:none}.sf-editorial .tax-toc summary span:after{content:'+';font-size:22px;color:#80633a}.sf-editorial .tax-toc[open] summary span:after{content:'−'}.sf-editorial .tax-toc nav{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0 20px}.sf-editorial .tax-toc a{border-left:0;border-bottom:1px solid var(--tax-line);padding:10px 0}.sf-editorial .tax-toc a[aria-current=location]{border-left:0;padding-left:0}.sf-editorial .tax-reading{max-width:760px;margin-inline:auto}}
@media(max-width:700px){.tax-article-page.sf-editorial{padding-bottom:40px}.sf-editorial .tax-wide{padding-inline:22px}.sf-editorial .tax-hero{padding-top:22px;padding-bottom:35px}.sf-editorial .tax-hero:after{width:250px;height:250px;right:-150px;top:-170px}.sf-editorial .tax-hero h1{font-size:clamp(34px,8.4vw,43px);line-height:1.1;margin-bottom:25px}.sf-editorial .tax-breadcrumb{font-size:11px;gap:7px;margin-bottom:30px}.sf-editorial .tax-lead{font-size:17px;line-height:1.8}.sf-editorial .tax-intro{font-size:16px}.sf-editorial .tax-meta{display:grid;gap:4px;font-size:11px}.sf-editorial .tax-meta span+span{border-left:0;padding-left:0}.sf-editorial .tax-toc nav{grid-template-columns:1fr}.sf-editorial .tax-section{margin-bottom:32px;padding-bottom:32px}.sf-editorial .tax-reading h2{font-size:clamp(28px,6.8vw,33px)}.sf-editorial .tax-reading p{font-size:16px;line-height:1.85}.sf-editorial .tax-reading .tax-note{padding:20px;font-size:14px}.sf-editorial .a05-list li{font-size:16px}.sf-editorial .a03-faq-item h3{font-size:24px}.sf-editorial .tax-table-wrap{width:100%;margin:25px 0}.sf-editorial .tax-table{display:block;border:0}.sf-editorial .tax-table thead{position:absolute;width:1px;height:1px;overflow:hidden;clip-path:inset(50%);white-space:nowrap}.sf-editorial .tax-table tbody{display:grid;gap:16px;width:100%}.sf-editorial .tax-table tr{display:block;width:100%;border:1px solid #b2986d80}.sf-editorial .tax-table tbody th,.sf-editorial .tax-table tbody td,.sf-editorial .tax-table th:first-child{display:block;width:100%;border:0;padding:16px 18px}.sf-editorial .tax-table tbody th{background:#2a2927;color:#fcfbf9!important;font-size:15px;font-weight:500}.sf-editorial .tax-table tbody td,.sf-editorial .tax-table tbody tr:nth-child(even) td{background:#f5f2ec;color:#2a2927;border-top:1px solid #b2986d40}.sf-editorial .tax-table td:before{content:attr(data-label);display:block;font-size:11px;font-weight:600;color:#80633a;margin-bottom:7px}.sf-editorial .tax-cta a{padding:20px;font-size:15px;gap:16px}}
@media(max-width:360px){.sf-editorial .tax-wide{padding-inline:18px}}
.sf-editorial .tax-reading-single{width:100%;max-width:912px;margin-inline:auto;padding-top:48px}
@media(max-width:980px){.sf-editorial .tax-reading-single{padding-top:30px}}

.sf-editorial .tax-table-scroll{max-width:100%;overflow-x:auto;overscroll-behavior-x:contain}
.sf-editorial .tax-table-scroll:focus-visible{outline:2px solid #80633a;outline-offset:4px}
@media(max-width:700px){
 .sf-editorial .tax-table-scroll .tax-table{display:table;width:100%;min-width:720px;border-collapse:collapse;table-layout:fixed}
 .sf-editorial .tax-table-scroll .tax-table thead{display:table-header-group;position:static;width:auto;height:auto;overflow:visible;clip-path:none;white-space:normal}
 .sf-editorial .tax-table-scroll .tax-table tbody{display:table-row-group;width:auto}
 .sf-editorial .tax-table-scroll .tax-table tr{display:table-row;width:auto;border:0}
 .sf-editorial .tax-table-scroll .tax-table th,.sf-editorial .tax-table-scroll .tax-table td,.sf-editorial .tax-table-scroll .tax-table th:first-child{display:table-cell;width:auto;padding:16px;border:1px solid #b2986d55;vertical-align:top;font-size:14px}
 .sf-editorial .tax-table-scroll .tax-table th:first-child{width:33%}
 .sf-editorial .tax-table-scroll .tax-table thead th{background:#2a2927;color:#fcfbf9!important;font-weight:500}
 .sf-editorial .tax-table-scroll .tax-table tbody th{background:#efebe3;color:#2a2927!important;font-weight:600}
 .sf-editorial .tax-table-scroll .tax-table tbody td{background:#fcfbf9;color:#2a2927}
 .sf-editorial .tax-table-scroll .tax-table tbody tr:nth-child(even) td{background:#f5f2ec}
 .sf-editorial .tax-table-scroll .tax-table td:before{display:none;content:none}
}