/* 1099ERICH v14.0 - original responsive three-program homepage, based on approved visual. */
.home140-main{background:#fff;color:#0f3153}
.home140-main *, .home140-main *::before, .home140-main *::after {box-sizing:border-box}
.home140-hero{position:relative;isolation:isolate;overflow:hidden;background:linear-gradient(138deg,#f6fbf8 0%,#fff 23%,#fbfdfb 53%,#f4f9ff 100%);border-bottom:1px solid #e5edea;padding:42px 0 40px}
.home140-hero::before{content:"";pointer-events:none;position:absolute;inset:-60px 0 auto;height:320px;z-index:-1;background:linear-gradient(166deg,transparent 51%,rgba(215,233,237,.23) 51.2%,transparent 76%)}
.home140-hero-container,.home140-workflow-container{width:min(calc(100% - 88px),1400px);margin-inline:auto}
.home140-hero-container{display:grid;grid-template-columns:minmax(310px,.94fr) minmax(0,2.43fr);gap:28px;align-items:center}
.home140-intro{padding:10px 9px 9px 0}
.home140-kicker{margin:0 0 17px;font-size:.86rem;line-height:1.35;letter-spacing:.115em;text-transform:uppercase;font-weight:900;color:#067f4a}
.home140-intro h1{font-size:clamp(2.55rem,3.8vw,4.06rem);line-height:1.075;letter-spacing:-.048em;color:#102f54;font-weight:850;max-width:520px;margin:0 0 20px}
.home140-lead{font-size:clamp(.96rem,1.07vw,1.13rem);line-height:1.65;color:#4b617d;margin:0;max-width:435px}
.home140-intro-link{display:inline-flex;align-items:center;gap:10px;margin-top:22px;color:#137e54;font-weight:800;font-size:.92rem}
.home140-intro-link:hover{color:#0b563a}
.home140-cards{scroll-margin-top:124px;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px;align-items:stretch}
.home140-card{--accent:#1778dd;--accent-dark:#1451a7;--card-bg:#f0f7ff;--tick:#1778dd;min-width:0;display:flex;align-items:center;text-align:center;flex-direction:column;background:var(--card-bg);border:1px solid rgba(23,120,221,.09);border-radius:17px;padding:19px 18px 20px;color:#14375d;box-shadow:0 5px 13px rgba(15,47,76,.018)}
.home140-card--iris{--accent:#168c57;--accent-dark:#076540;--card-bg:#f0faf4;--tick:#168c57;color:#104636}
.home140-card--w2{--accent:#6540c2;--accent-dark:#4b2d9d;--card-bg:#f7f3fe;--tick:#6540c2;color:#392577}
.home140-product-icon{width:82px;height:82px;border-radius:50%;background:linear-gradient(145deg,var(--accent),var(--accent-dark));color:var(--accent);display:grid;place-items:center;box-shadow:0 9px 25px rgba(12,53,97,.075);flex:none;margin:0 0 10px}
.home140-product-icon svg{width:67px;height:67px;overflow:visible}
.home140-card h2{font-size:clamp(1.36rem,1.67vw,1.89rem);letter-spacing:-.04em;line-height:1.18;margin:0 0 6px;color:inherit;font-weight:850}
.home140-card-subtitle{font-size:.94rem;line-height:1.34;font-weight:700;min-height:49px;margin:0 0 12px;color:inherit}
.home140-features{list-style:none;margin:0 0 18px;padding:0;width:100%;flex:1;display:flex;flex-direction:column;justify-content:center;gap:9px;text-align:left;font-size:.86rem;line-height:1.42;color:#294d6c}
.home140-card--iris .home140-features{color:#245646}
.home140-card--w2 .home140-features{color:#483977}
.home140-features li{display:flex;align-items:flex-start;gap:10px}
.home140-tick{background:var(--tick);color:#fff;border-radius:50%;width:17px;height:17px;line-height:17px;font-size:.78rem;font-weight:800;text-align:center;flex:none;margin-top:2px}
.home140-card-link{display:flex;align-items:center;justify-content:center;width:100%;min-height:63px;margin-top:auto;padding:9px 5px;background:linear-gradient(135deg,var(--accent),var(--accent-dark));border-radius:9px;color:#fff;font-size:.98rem;line-height:1.3;font-weight:800;box-shadow:0 8px 18px rgba(28,75,114,.065);text-align:center;transition:filter .16s ease, transform .16s ease}
.home140-card-link:hover,.home140-card-link:focus-visible{color:#fff;text-decoration:none;filter:brightness(1.075);transform:translateY(-2px)}
.home140-card-link:focus-visible,.home140-intro-link:focus-visible{outline:3px solid #123154;outline-offset:4px}
.home140-workflow{background:#fff;padding:30px 0 55px}
.home140-workflow-container{text-align:center}
.home140-workflow-kicker{margin:0 0 4px;font-size:.84rem;line-height:1.4;letter-spacing:.1em;font-weight:900;text-transform:uppercase;color:#087d47}
.home140-workflow h2{font-size:clamp(1.6rem,2.5vw,2.5rem);margin:0 0 2px;line-height:1.19;letter-spacing:-.036em;color:#102e50;font-weight:850}
.home140-workflow-lead{color:#57708c;margin:6px 0 18px;font-size:.95rem}
.home140-steps{display:grid;grid-template-columns:repeat(5,minmax(0,1fr));gap:24px;list-style:none;padding:0;margin:10px 0 0;counter-reset:process}
.home140-step{position:relative;min-width:0;text-align:center}
.home140-step:not(:last-child)::after{content:"→";position:absolute;top:40px;right:-23px;font-size:1.75rem;color:#a4b8cf;font-weight:400;line-height:1}
.home140-step-visual{display:grid;place-items:center;width:90px;height:90px;margin:0 auto 10px;border-radius:50%;border:1px solid #bfddfd;background:#f5faff;position:relative;color:#1475db}
.home140-step-visual svg{width:48px;height:48px}
.home140-step-number{position:absolute;left:-6px;top:0;width:24px;height:24px;border-radius:50%;background:#1477df;color:#fff;font-size:.78rem;display:grid;place-items:center;box-shadow:0 3px 9px rgba(12,74,153,.15);font-weight:850}
.home140-step h3{color:#112f52;margin:0 0 3px;font-weight:850;font-size:.99rem;line-height:1.4;letter-spacing:-.014em}
.home140-step p{color:#4c6583;font-size:.86rem;line-height:1.53;margin:0 auto;max-width:230px}
@media(max-width:1320px){.home140-hero-container,.home140-workflow-container{width:min(calc(100% - 54px),1400px)}.home140-hero-container{grid-template-columns:minmax(260px,.86fr) minmax(0,2.5fr);gap:20px}.home140-card{padding:18px 12px}.home140-card-subtitle{font-size:.83rem}.home140-features{font-size:.82rem}.home140-intro h1{font-size:clamp(2.45rem,3.65vw,3.6rem)}}
@media(max-width:1080px){.home140-hero-container{display:block}.home140-intro{padding:0;max-width:730px;text-align:center;margin:0 auto 28px}.home140-intro h1,.home140-lead{max-width:none}.home140-intro h1{font-size:clamp(2.4rem,5.4vw,3.55rem)}.home140-hero{padding:35px 0}.home140-cards{gap:16px}.home140-card{padding:21px 16px}.home140-card-subtitle{font-size:.9rem}.home140-features{font-size:.86rem}}
@media(max-width:760px){.home140-hero-container,.home140-workflow-container{width:min(calc(100% - 36px),600px)}.home140-hero{padding:29px 0 34px}.home140-intro{text-align:left;margin-bottom:26px}.home140-intro h1{font-size:clamp(2.25rem,9vw,3.3rem)}.home140-intro-link{margin-top:15px}.home140-cards{grid-template-columns:1fr;gap:13px}.home140-card{padding:23px 22px}.home140-card-subtitle{min-height:0;margin-bottom:15px}.home140-features{width:min(100%,360px);margin:0 auto 20px;gap:8px;font-size:.94rem}.home140-card-link{width:min(100%,360px)}.home140-workflow{padding:36px 0 40px}.home140-workflow h2{font-size:clamp(1.55rem,7vw,2rem)}.home140-workflow-lead{font-size:.91rem}.home140-steps{display:grid;grid-template-columns:1fr;gap:21px;max-width:430px;margin:20px auto 0}.home140-step{display:grid;grid-template-columns:74px minmax(0,1fr);grid-template-rows:auto auto;column-gap:16px;text-align:left;align-items:center}.home140-step-visual{grid-column:1;grid-row:1/span 2;width:70px;height:70px;margin:0}.home140-step-visual svg{width:40px;height:40px}.home140-step h3{grid-column:2;grid-row:1;align-self:end;margin:0 0 3px}.home140-step p{grid-column:2;grid-row:2;align-self:start;max-width:none;margin:0}.home140-step:not(:last-child)::after{content:none}}
@media(prefers-reduced-motion:reduce){.home140-card-link{transition:none}}

/* v14.2 homepage: Excel Templates links, filing-specific product cards, buyer FAQs */
.home140-lead .home140-template-link,.home140-features .home140-template-link{color:inherit;text-decoration:underline;text-decoration-color:#16955f;text-decoration-thickness:1.5px;text-underline-offset:3px;font-weight:650}
.home140-lead .home140-template-link:hover,.home140-features .home140-template-link:hover{color:#097649;text-decoration-color:currentColor}
.home140-template-link:focus-visible{outline:3px solid #168c57;outline-offset:3px;border-radius:2px}
@media(min-width:1081px){.home140-card{min-height:535px;padding-top:25px;padding-bottom:25px}.home140-features{gap:11px}}
@media(min-width:761px) and (max-width:1080px){.home140-card{min-height:510px}}
.home142-faq{padding:65px 0 68px;background:linear-gradient(180deg,#f7fbf9 0%,#fff 100%);border-top:1px solid #e0ebe6;color:#143657}
.home142-faq-container{width:min(calc(100% - 88px),1130px);margin:0 auto}
.home142-faq-header{text-align:center;max-width:700px;margin:0 auto 30px}
.home142-faq-kicker{margin:0 0 7px;font-size:.81rem;font-weight:900;letter-spacing:.1em;text-transform:uppercase;color:#11814e}
.home142-faq-header h2{font-size:clamp(1.8rem,2.7vw,2.65rem);font-weight:850;color:#102f54;letter-spacing:-.035em;line-height:1.2;margin:0 0 9px}
.home142-faq-header>p:last-child{margin:0;color:#576e83;line-height:1.6;font-size:.99rem}
.home142-faq-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;align-items:start}
.home142-faq-item{background:#fff;border:1px solid #dce7e2;border-radius:12px;box-shadow:0 4px 16px rgba(17,58,56,.035);overflow:hidden;min-width:0}
.home142-faq-item[open]{border-color:#a4cabb;box-shadow:0 8px 24px rgba(17,58,56,.06)}
.home142-faq-item summary{cursor:pointer;list-style:none;display:flex;align-items:center;justify-content:space-between;gap:16px;padding:18px 19px;font-size:1rem;line-height:1.48;font-weight:790;color:#123154;min-height:68px}
.home142-faq-item summary::-webkit-details-marker{display:none}
.home142-faq-item summary::after{content:'+';width:25px;height:25px;display:grid;place-items:center;flex:none;border-radius:50%;background:#e9f5ee;color:#147547;font-weight:850;font-size:1.27rem;line-height:1}
.home142-faq-item[open] summary::after{content:'−'}
.home142-faq-item summary:hover{color:#106b45}
.home142-faq-item summary:focus-visible{outline:3px solid #168c57;outline-offset:-4px}
.home142-faq-answer{font-size:.93rem;line-height:1.65;color:#415b70;margin:0;padding:0 19px 19px}
.home142-faq-answer a{color:#086caa;text-decoration:underline;text-underline-offset:2px;font-weight:720}
.home142-faq-answer a:hover{color:#0e4d81}
.home142-faq-cta{display:flex;align-items:center;justify-content:space-between;gap:24px;flex-wrap:wrap;margin-top:25px;padding:18px 24px;background:#edf7f0;border:1px solid #d3e7da;border-radius:12px;color:#294967;font-size:.94rem;line-height:1.6}
.home142-faq-cta strong{color:#123154}
.home142-faq-cta a{display:inline-flex;align-items:center;justify-content:center;background:#278753;color:#fff!important;text-decoration:none;border-radius:8px;padding:11px 18px;font-weight:830;white-space:nowrap}
.home142-faq-cta a:hover{background:#176f41}
@media(max-width:900px){.home142-faq-container{width:min(calc(100% - 42px),750px)}.home142-faq-grid{grid-template-columns:1fr}}
@media(max-width:600px){.home142-faq{padding:42px 0 48px}.home142-faq-container{width:calc(100% - 32px)}.home142-faq-item summary{padding:15px 16px;font-size:.98rem;min-height:59px}.home142-faq-answer{padding:0 16px 17px}.home142-faq-cta{padding:17px;gap:14px}.home142-faq-cta a{width:100%}}


/* 2026-10-15 homepage palette refresh: blue + green + navy, no purple.
   Site-specific overrides; does not change homepage HTML, URLs or scripts. */
.home140-main .home140-hero {
  background:
    radial-gradient(ellipse at 88% 92%, rgba(204,234,255,.46), transparent 45%),
    linear-gradient(145deg,#f4faff 0%,#ffffff 48%,#f0f8ff 100%);
}
.home140-main .home140-intro h1,
.home140-main .home140-card h2 { color:#102f58; }
.home140-main .home140-card {
  border-color:#d1e7f6;
  box-shadow:0 10px 25px rgba(18,62,101,.055);
}
/* ACA and W-2: vivid coordinated blues (not navy/near-black CTAs). */
.home140-main .home140-card--aca {
  --accent:#0789fa;
  --accent-dark:#0867d8;
  --card-bg:#eef7ff;
  --tick:#0789fa;
  color:#13375e;
  border-color:#cae4ff;
}
.home140-main .home140-card--w2 {
  --accent:#0789fa;
  --accent-dark:#0867d8;
  --card-bg:#eef7ff;
  --tick:#0789fa;
  color:#13375e;
  border-color:#cae4ff;
}
.home140-main .home140-card--w2 .home140-features,
.home140-main .home140-card--aca .home140-features {color:#294d6c;}
.home140-main .home140-card--w2 .er148-card-download {color:#0867d8;}
/* 1099 IRIS: maintain green as the clearly differentiated middle product. */
.home140-main .home140-card--iris {
  --accent:#168c57;
  --accent-dark:#087044;
  --card-bg:#f0faf4;
  --tick:#168c57;
  color:#104636;
  border-color:#d0e8d9;
}
.home140-main .home140-card--iris h2 {color:#104636;}
/* Main Learn More buttons match the new brighter mockup. */
.home140-main .home140-card--aca .home140-card-link,
.home140-main .home140-card--w2 .home140-card-link {
  background:linear-gradient(140deg,#118dff 0%,#0876ed 72%,#0967d8 100%);
  color:#fff;
  box-shadow:0 4px 10px rgba(9,107,215,.16);
}
.home140-main .home140-card--iris .home140-card-link {
  background:linear-gradient(140deg,#16965b,#087044);
  color:#fff;
}
/* Keep CTA rows balanced; don't alter link destinations or event handlers. */
.home140-main .home140-card--aca :is(a,button)[class*="buy" i],
.home140-main .home140-card--w2 :is(a,button)[class*="buy" i],
.home140-main .home140-card--aca a[href*="paypal.com" i],
.home140-main .home140-card--w2 a[href*="paypal.com" i],
.home140-main .home140-card--aca a[href*="/buy" i],
.home140-main .home140-card--w2 a[href*="/buy" i],
.home140-main .home140-card--aca :is(a,button)[data-erich-event*="checkout" i],
.home140-main .home140-card--w2 :is(a,button)[data-erich-event*="checkout" i],
.home140-main .home140-card--aca :is(a,button)[aria-label="Buy Now"],
.home140-main .home140-card--w2 :is(a,button)[aria-label="Buy Now"],
.home140-main .home140-card--aca > :last-child:not(.home140-card-link):not(.er148-card-download) > :last-child:is(a,button),
.home140-main .home140-card--w2 > :last-child:not(.home140-card-link):not(.er148-card-download) > :last-child:is(a,button),
.home140-main .home140-card--aca > :last-child:is(a,button):not(.home140-card-link):not(.er148-card-download),
.home140-main .home140-card--w2 > :last-child:is(a,button):not(.home140-card-link):not(.er148-card-download) {
  background:#087ff4 !important;
  background-image:linear-gradient(140deg,#158fff,#0875e7) !important;
  border-color:#087ff4 !important;
  color:#fff !important;
  box-shadow:0 5px 13px rgba(8,117,231,.20);
}
.home140-main .home140-card--aca :is(a,button)[class*="buy" i]:hover,
.home140-main .home140-card--w2 :is(a,button)[class*="buy" i]:hover,
.home140-main .home140-card--aca a[href*="paypal.com" i]:hover,
.home140-main .home140-card--w2 a[href*="paypal.com" i]:hover,
.home140-main .home140-card--aca > :last-child:not(.home140-card-link):not(.er148-card-download) > :last-child:is(a,button):hover,
.home140-main .home140-card--w2 > :last-child:not(.home140-card-link):not(.er148-card-download) > :last-child:is(a,button):hover {
  background:#056bd8 !important;
  background-image:linear-gradient(140deg,#0b80f4,#0864cc) !important;
  color:#fff !important;
}
.home140-main :is(.home140-card--aca,.home140-card--w2) a:focus-visible,
.home140-main :is(.home140-card--aca,.home140-card--w2) button:focus-visible {
  outline:3px solid #0753b5;
  outline-offset:3px;
}