/* Targeted 1099-NEC buyer intent sections; uses existing site colours */
.nec-buyer-section,.nec-faq-section{padding:64px 0;background:#fff;color:#1b3953}
.nec-faq-section{background:#f5faf7;padding:55px 0 68px}
.nec-buyer-container{max-width:1130px}
.nec-eyebrow{display:block;font-size:12px;text-transform:uppercase;color:#168354;font-weight:850;letter-spacing:.055em;margin-bottom:10px}
.nec-buyer-section h2,.nec-faq-section h2{font-size:clamp(26px,3vw,36px);color:#0d3154;margin:0 0 17px;letter-spacing:-.025em;line-height:1.2}
.nec-lead{font-size:17px;line-height:1.75;color:#48667a;max-width:850px;margin:0 0 28px}
.nec-buyer-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px}
.nec-buyer-grid article{border:1px solid #d7e6e0;border-radius:16px;padding:23px 25px;background:#fff;box-shadow:0 8px 19px rgba(20,52,64,.035)}
.nec-buyer-grid h3{font-size:18px;margin:5px 0 9px;color:#123756}
.nec-buyer-grid p{font-size:14.5px;line-height:1.7;margin:0;color:#4b687b}
.nec-buyer-grid a,.nec-year-note a,.nec-faq-grid a,.nec-related a{color:#067c4a;text-underline-offset:2px}
.nec-step{font-size:13px;font-weight:900;color:#0c8651}
.nec-year-note{background:#edf7f1;border:1px solid #c5dfd0;border-radius:16px;margin-top:22px;padding:24px 27px}
.nec-year-note h3{font-size:22px;margin:0 0 10px;color:#103c56}
.nec-year-note p{font-size:14.5px;line-height:1.75;color:#36586d;margin:0 0 10px}
.nec-year-note a{font-size:14px;font-weight:800}
.nec-faq-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px}
.nec-faq-grid details{border:1px solid #d4e7dd;border-radius:12px;background:#fff;padding:18px 19px;align-self:start}
.nec-faq-grid summary{cursor:pointer;font-weight:800;font-size:15px;color:#12364f;line-height:1.5}
.nec-faq-grid details p{font-size:14px;color:#4a687c;line-height:1.7;margin:10px 0 0}
.nec-related{display:flex;flex-wrap:wrap;align-items:center;gap:10px 22px;border-top:1px solid #d7e5df;padding-top:23px;margin-top:32px;font-size:14px;color:#234b60}
.nec-related a{font-weight:750}
@media(max-width:720px){.nec-buyer-section,.nec-faq-section{padding:40px 0}.nec-buyer-grid,.nec-faq-grid{grid-template-columns:1fr}.nec-buyer-grid article{padding:19px}.nec-year-note{padding:18px}}