/* ===== IRS Official Banner ===== */

.irs-official-banner {
  background-color: #f0f0f0;
  border-bottom: 1px solid #ddd;
  font-size: 0.85rem;
}

.irs-banner-toggle {
  color: #005ea2;
  font-size: 0.82rem;
}

/* ===== Header ===== */

.irs-header {
  background-color: #fff;
  border-bottom: 1px solid #ddd;
  box-shadow: 0 1px 4px rgba(0,0,0,0.08);
}

.irs-logo-link img {
  height: 45px;
}

.irs-info-menu a {
  color: #1a1a1a;
  font-size: 0.88rem;
  text-decoration: none;
}

.irs-info-menu a:hover {
  text-decoration: underline;
  color: #005ea2;
}

.irs-signin-btn {
  background-color: #003087;
  color: #fff;
  border: none;
  font-size: 0.88rem;
  padding: 4px 14px;
  border-radius: 3px;
}

.irs-signin-btn:hover {
  background-color: #002060;
  color: #fff;
}

.irs-signin-dropdown {
  min-width: 260px;
}

.irs-signin-dropdown h6 {
  font-size: 0.9rem;
  font-weight: 600;
  color: #1a1a1a;
}

.irs-mobile-menu-btn {
  color: #003087;
}

/* ===== Main Navigation ===== */

.irs-main-nav {
  background-color: #003087;
}

.irs-nav-links .nav-link {
  color: #fff !important;
  font-size: 0.9rem;
  font-weight: 500;
  padding: 10px 16px;
  border-bottom: 3px solid transparent;
  transition: border-color 0.2s;
}

.irs-nav-links .nav-link:hover, .irs-nav-links .nav-link.active {
  border-bottom-color: #fff;
  background-color: rgba(255,255,255,0.08);
}

.irs-nav-links .dropdown-menu {
  border-radius: 0;
  margin-top: 0;
  border: none;
  box-shadow: 0 4px 10px rgba(0,0,0,0.15);
}

.irs-nav-links .dropdown-item:hover {
  background-color: #e8f0fe;
  color: #003087;
}

/* ===== Mobile Nav ===== */

.irs-mobile-nav {
  border-top: 1px solid #ddd;
}

.irs-mobile-nav li {
  border-bottom: 1px solid #eee;
}

.irs-mobile-nav a {
  display: block;
  padding: 10px 0;
  color: #003087;
  text-decoration: none;
  font-size: 0.95rem;
}

.irs-mobile-nav a:hover {
  color: #001a5c;
  text-decoration: underline;
}

/* ===== Page Banner ===== */

.irs-page-banner {
  background-color: #003087;
  padding: 18px 0 14px;
  color: #fff;
}

.irs-page-banner .breadcrumb {
  background: none;
  padding: 0;
  margin-bottom: 6px;
  font-size: 0.85rem;
}

.irs-page-banner .breadcrumb-item a {
  color: #a8c8f8;
  text-decoration: none;
}

.irs-page-banner .breadcrumb-item a:hover {
  color: #fff;
  text-decoration: underline;
}

.irs-page-banner .breadcrumb-item.active {
  color: #fff;
}

.irs-page-banner .breadcrumb-item + .breadcrumb-item::before {
  color: #a8c8f8;
  content: "›";
}

.irs-page-title {
  font-size: 2rem;
  font-weight: 700;
  color: #fff;
  margin: 0;
}

/* ===== Language Switcher ===== */

.irs-lang-switcher a {
  font-size: 0.82rem;
  color: #005ea2;
  text-decoration: none;
  border-right: 1px solid #ccc;
  padding-right: 8px;
  line-height: 1.4;
}

.irs-lang-switcher a:last-child {
  border-right: none;
}

.irs-lang-switcher a:hover {
  text-decoration: underline;
}

.irs-lang-switcher a.active {
  font-weight: 600;
  color: #1a1a1a;
}

/* ===== Sidebar ===== */

.irs-sidebar-nav {
  border: 1px solid #ddd;
  border-top: 4px solid #003087;
  background-color: #f8f9fa;
}

.irs-snav-toggle {
  font-weight: 600;
  color: #003087;
  font-size: 0.95rem;
  background: none;
  border: none;
  padding: 12px 16px;
}

.irs-sidebar-links {
  padding: 8px 0;
  margin: 0;
}

.irs-sidebar-links li {
  border-bottom: 1px solid #e5e5e5;
}

.irs-sidebar-links li:last-child {
  border-bottom: none;
}

.irs-sidebar-links a {
  display: block;
  padding: 8px 16px;
  font-size: 0.9rem;
  color: #005ea2;
  text-decoration: none;
  transition: background-color 0.15s;
}

.irs-sidebar-links a:hover {
  background-color: #e8f0fe;
  text-decoration: underline;
}

.irs-sidebar-links li.active a {
  color: #1a1a1a;
  font-weight: 700;
  background-color: #e8f0fe;
  border-left: 4px solid #003087;
  padding-left: 12px;
}

/* ===== Article Body ===== */

main h2 {
  font-size: 1.35rem;
  font-weight: 700;
  color: #003087;
  margin-top: 1.75rem;
  margin-bottom: 0.6rem;
  border-bottom: 2px solid #e0e6f5;
  padding-bottom: 6px;
}

main h3 {
  font-size: 1.1rem;
  font-weight: 700;
  color: #1a1a1a;
  margin-top: 1.4rem;
  margin-bottom: 0.5rem;
}

main p, main li {
  font-size: 0.97rem;
  color: #1a1a1a;
  line-height: 1.7;
}

main a {
  color: #005ea2;
}

main a:hover {
  color: #003087;
}

main ul {
  padding-left: 1.4rem;
}

main ul li {
  margin-bottom: 6px;
}

/* ===== Callout Boxes ===== */

.irs-callout-box {
  background-color: #f0f4fb;
  border: 1px solid #ccd9f0;
  border-top: 4px solid #003087;
  padding: 16px 18px;
  margin-bottom: 20px;
}

.irs-callout-help {
  background-color: #fff8e6;
  border-color: #f0d98c;
  border-top-color: #c8960c;
}

.irs-callout-title {
  font-size: 1rem;
  font-weight: 700;
  color: #003087;
  margin-bottom: 12px;
}

.irs-callout-help .irs-callout-title {
  color: #6b4c00;
}

.irs-callout-links li {
  border-bottom: 1px solid #d5e1f5;
  padding: 6px 0;
  font-size: 0.88rem;
}

.irs-callout-links li:last-child {
  border-bottom: none;
}

.irs-callout-links a, .irs-callout-help a {
  color: #005ea2;
  font-size: 0.88rem;
}

.irs-callout-help ul {
  padding-left: 1.2rem;
  margin: 0;
}

.irs-callout-help li {
  margin-bottom: 8px;
  font-size: 0.88rem;
}

/* ===== Footer Meta ===== */

.irs-footer-meta {
  font-size: 0.85rem;
}

.irs-share-btn {
  background-color: #003087;
  color: #fff;
  font-size: 0.85rem;
  border: none;
}

.irs-share-btn:hover {
  background-color: #001a5c;
  color: #fff;
}

/* ===== Footer ===== */

.irs-footer {
  background-color: #1a2b4a;
  color: #d0daea;
  margin-top: 30px;
}

.irs-footer-col-header {
  color: #fff;
  font-weight: 700;
  font-size: 0.82rem;
  text-transform: uppercase;
  letter-spacing: 0.04em;
  margin-bottom: 10px;
}

.irs-footer-nav a {
  color: #a8bcd8;
  font-size: 0.85rem;
  text-decoration: none;
  display: block;
  margin-bottom: 6px;
}

.irs-footer-nav a:hover {
  color: #fff;
  text-decoration: underline;
}

.irs-footer-bottom {
  border-top-color: #2e4070 !important;
}

.irs-footer-logo-img {
  filter: brightness(0) invert(1);
  height: 36px;
}

.irs-social-icons a {
  color: #a8bcd8;
  transition: color 0.2s;
}

.irs-social-icons a:hover {
  color: #fff;
}

.irs-subfooter-links a {
  color: #a8bcd8;
  font-size: 0.83rem;
  text-decoration: none;
}

.irs-subfooter-links a:hover {
  color: #fff;
  text-decoration: underline;
}

/* ===== Consultant Button ===== */

.btn-consultant {
  background-color: #003087;
  color: #fff;
  font-size: 0.9rem;
  font-weight: 600;
  border: none;
  border-radius: 4px;
  padding: 10px 16px;
  text-decoration: none;
  transition: background-color 0.2s;
}

.btn-consultant:hover, .btn-consultant:focus {
  background-color: #001a5c;
  color: #fff;
}

/* ===== Skip Link ===== */

.skip-link:focus {
  position: fixed;
  top: 10px;
  left: 10px;
  z-index: 9999;
  background: #003087;
  color: #fff;
  padding: 8px 16px;
  border-radius: 4px;
  font-weight: 600;
}