@import url(/custom.css);ol li,ul li{margin-top:9px}.heading{position:absolute;margin:-5px 0 15px -45px}.articleIcon{margin:0 4px -8px 0}.topLU{margin:15px 0 7px 30px}.copy{padding:22px 35px 22px 35px}#byLine{font-size:11px;margin:5px 0 10px 0}.articleWrapper{padding:10px;border:1px solid gray;border-radius:10px;margin:10px 0 10px 0;width:665px}.articleTOC{padding:10px;background:#f9f9f9;border:1px solid #aaa;width:660px;margin-left:0!important;list-style-type:none}.articleTOC li{margin-top:3px!important}.articleTOC>li:first-child{font-weight:bold;margin-top:0;border-bottom:1px solid #aaa;margin-bottom:10px;padding-bottom:10px}.articleTOC li ul{list-style-type:none}.hideTOC{font-weight:normal!important;font-size:12px!important}.question{margin:15px 0 15px 0;font-size:16px;font-weight:bold}.answer{margin-left:15px}.tableHeader{font-weight:bold}.tableSum{border-top:1px solid gray;font-weight:bold;color:#060}.articleTable{width:100%;border-radius:14px}.articleTable td{padding:5px 5px 5px 10px}.graybg{background-color:#e0e0e0}.articleFooter{font-size:12px}.feedbackLinkBox{background:#022e61;color:#fff;border:1px solid silver;border-radius:10px;padding:10px}.feedbackLinkBox a:link,a:visited{text-decoration:underline;color:#fff}.feedbackIcon{height:38px;float:left;margin-right:10px;border:1px solid #fff}a:link,a:visited{color:#2e6e9e}.bannerAd{width:690px;overflow:hidden;margin-left:-5px}.blockAd{}.right{float:right;overflow:hidden;margin-left:10px}body{font-family:Helvetica,Arial}#siteHeader{border:1px solid #fff;background:url(/images/taxforms.png.pagespeed.ce.IjjvBpRpA-.png) no-repeat bottom right;margin-bottom:-15px;height:85px}#headerImage{margin-right:13px;display:inline;border:none;float:left}#site-title{font-family:Helvetica,Verdana;text-decoration:none}#contentPadding{padding:7px 12px 7px 12px}.pageHeader{font-size:22px;font-weight:bold;text-align:center;width:100%;padding:5px;margin-bottom:5px;border-bottom:1px solid silver;border-radius:3px;-moz-border-radius:3px;font-family:Helvetica,Arial}.boldHeader{font-size:23px;font-weight:bold;text-transform:uppercase}.bannerAd{margin:10px 0 10px}small{font-size:10px}h1{font-family:Helvetica,Arial}.navBlock{width:210px;padding:0;margin-right:7px;font-size:12px}input[type="submit"]{cursor:pointer}a:hover{text-decoration:underline}#taxBox{border:1px solid gray;-moz-border-radius:3px;border-radius:3px;white-space:nowrap;width:728px}.graybox{border:1px solid silver;padding:10px;background:#efefef;border-radius:6px}.dottedBox{margin-top:5px;border:1px dashed gray;border-radius:3px;-moz-border-radius:3px;float:left;padding:6px;width:730px}.rightCol{overflow:hidden;width:385px}.feedbackLinkBox{width:98.5%;padding:3px 3px 3px 7px;margin:7px 0 12px 0;border:1px solid #b00000;font-size:13px}.boldButton{font-size:12px;color:#000!important;border-radius:3px;padding:8px!important}.box{padding:3px;border:1px solid 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endColorstr='#4392D7');background:-webkit-gradient(linear,0% 0%,0% 100%,from(#2e70cd),to(#4392d7));background:-webkit-linear-gradient(top,#2e70cd,#4392d7);background:-moz-linear-gradient(top,#2e70cd,#4392d7);background:-ms-linear-gradient(top,#2e70cd,#4392d7);background:-o-linear-gradient(top,#2e70cd,#4392d7);cursor:pointer}.federalTaxTable{width:100%}.federalTaxTable td{padding:2px;width:20%}.federalTaxTableHeader{font-size:13px;text-align:left;margin:3px 3px 10px 3px;background:#ebeffc;border-bottom:1px solid silver;border-radius:3px}.federalTaxTableHeader th{padding:5px 0 5px 3px!important}.heading{background:#0c224a;filter: progid:DXImageTransform.Microsoft.gradient(startColorstr='#0C224A', endColorstr='#3B679F');background:-webkit-gradient(linear,left top,left bottom,from(#0c224a),to(#3b679f));background:-moz-linear-gradient(top,#0c224a,#3b679f);background-image:-webkit-linear-gradient(top,#0c224a 0%,#3b679f 100%);background-image:linear-gradient(top,#0c224a 0%,#3b679f 100%);font-size:1.5em}.subheading{background:#083361;filter: progid:DXImageTransform.Microsoft.gradient(startColorstr='#083361', endColorstr='#5E8ACA');background:-webkit-gradient(linear,left top,left bottom,from(#083361),to(#5e8aca));background:-moz-linear-gradient(top,#083361,#5e8aca);background-image:-webkit-linear-gradient(top,#083361 0%,#5e8aca 100%);background-image:linear-gradient(top,#083361 0%,#5e8aca 100%);padding:7px;margin-top:10px;font-size:1.2em}.section{margin-right:6px;font-size:16px}.ribbon{width:734px;position:relative;color:#fff;border-radius:4px!important;-webkit-border-radius:4px;-moz-border-radius:4px;float:left;clear:both;padding:10px 10px 10px 20px;margin-left:-20px;margin-bottom:7px;text-shadow:0 -1px #0b2750 , 0 1px #054476;-moz-box-shadow:2px 2px 0 rgba(0,0,0,.1);-webkit-box-shadow:2px 2px 0 rgba(0,0,0,.1);-o-box-shadow:2px 2px 0 rgba(0,0,0,.1);box-shadow:2px 2px 0 rgba(0,0,0,.1);z-index:1}.ribbon:before{content:" ";background:url(/images/ribbon.png.pagespeed.ce.wCdLFbPn_o.png);display:block;width:10px;height:10px;position:absolute;bottom:0;left:0;margin-bottom:-10px;z-index:-1}.fullwidth{width:100%}.ribbonImg{margin-bottom:-3px;margin-right:6px}.paddedHeader{margin-top:5px;margin-bottom:15px}.centeredHeader{text-align:center}.flagHeaderImage{height:32px;margin:0 10px 0 0;float:left}.flagHeader{padding:4px 0 4px 20px;font-size:18px;font-weight:normal}.flagHeader div{margin:5px 0 -5px}.lightRibbon{width:734px;color:#000;font-weight:bold;border-radius:10px!important;-moz-border-radius:10px;padding:10px 10px 10px 15px;margin:5px 0 10px -15px;border-radius:10px!important;-moz-border-radius:10px;padding:10px 10px 10px 15px;margin:5px 0 10px -15px;background:#883361;filter: progid:DXImageTransform.Microsoft.gradient(startColorstr='#AEC3E6', endColorstr='#5E8ACA');background:-webkit-gradient(linear,left top,left bottom,from(#aec3e6),to(#5e8aca));background:-moz-linear-gradient(top,#aec3e6,#5e8aca);background-image:-webkit-linear-gradient(top,#aec3e6 0%,#5e8aca 100%);background-image:linear-gradient(top,#aec3e6 0%,#5e8aca 100%);font-size:1.1em}.sectionNumber{color:gray;margin-right:5px}.page_item{font-family:Helvetica,Arial;font-weight:bold;font-size:12px}.page_item:hover{}#sideNav li{margin-left:-5px}#sideNav a:link,#sideNav a:visited{color:#2e6e9e;text-decoration:underline}#sideNav a:hover{text-decoration:none}#sidebar{font-size:13px}.green{color:#070}.red{color:red}.gray{color:gray}#topNav{color:gray;padding-bottom:5px}#topNav a:link,#topNav a:visited{color:#0e2a58;margin:0 5px 0 5px}#topNav a:hover{text-decoration:underline}.section{float:left}.bordered{border-bottom:1px solid #0e2a58;float:right;padding:1px 0 2px 5px;width:703px}.subHead{font-family:Helvetica,Arial;margin:5px 0 5px 0;border-bottom:none;font-weight:bold;font-size:17px;float:left}.list{margin-left:40px}.list li{margin-top:5px}.spaced{margin-bottom:7px}.changed{color:red;margin-bottom:5px;font-weight:lighter}#contentBox{float:left;width:420px}.navHeader{width:100%;padding:3px;background:#063f6f;color:#fff;text-align:center}.navItem{margin-top:5px;margin-bottom:5px;color:#063f6f}#quickNav{padding:5px;background:#e5e5e5;border:1px solid gray;border-radius:3px;margin:6px 0 6px 0}#quickSelectLabel{font-size:12px;color:gray}.quickSelect{width:140px}#eventBanner{display:block;overflow:hidden;margin:16px 0 -5px 0;border-radius:4px;width:939px;padding:10px;background:#f66;color:#fff}#sideBanner{border-radius:10px;position:absolute;right:0;bottom:0;margin-bottom:10px;overflow:hidden;float:right;width:300px;padding:10px;background:rgba(217,224,251,.5)}#alertbanner{padding:10px;width:98%;border:2px solid red;color:red;font-weight:bold;text-align:center;margin:20px 0 20px 0;border-radius:5px}#updatebanner{padding:5px;width:98%;border:2px solid 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