.correction-banner {
    background: #FFFBEB;
    border: 1px solid #FCD34D;
    border-radius: 8px;
    padding: 12px 16px;
    color: #92400E;
    font-size: 13.5px;
    line-height: 1.55;
}
.correction-banner strong { color: #78350F; }
.correction-banner a { color: #B45309; text-decoration: underline; }
.correction-banner code {
    background: rgba(120, 53, 15, 0.08);
    padding: 1px 4px;
    border-radius: 4px;
    font-size: 12.5px;
}
.correction-banner-warn { display: block; margin-top: 6px; color: #B45309; }

.form1099-page {
    display: flex;
    flex-direction: column;
    gap: 18px;
    padding-bottom: 96px;
}

.form1099-topline {
    display: flex;
    align-items: flex-start;
    justify-content: space-between;
    gap: 18px;
}
.form1099-topline .meta { display: flex; flex-direction: column; gap: 4px; }
.form1099-topline .acct {
    font-family: var(--font-body);
    font-size: 11.5px;
    font-weight: 700;
    color: var(--text-3);
    text-transform: uppercase;
    letter-spacing: .12em;
}
.form1099-topline .title {
    font-family: var(--font-display);
    font-weight: 800;
    font-size: clamp(1.625rem, 2.4vw, 2.125rem);
    letter-spacing: -.04em;
    color: var(--heading);
    margin: 0;
    line-height: 1.05;
}
.form1099-topline .title .year { color: var(--blue); }
.form1099-topline .title .year-inline {
    appearance: none;
    -webkit-appearance: none;
    background: transparent;
    border: 1.5px dashed transparent;
    border-radius: 8px;
    padding: 2px 26px 2px 6px;
    margin-right: 4px;
    font-family: inherit;
    font-size: inherit;
    font-weight: inherit;
    letter-spacing: inherit;
    color: var(--blue);
    cursor: pointer;
    background-image: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='14' height='14' viewBox='0 0 24 24' fill='none' stroke='%230385FF' stroke-width='2.5' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpolyline points='6 9 12 15 18 9'%3E%3C/polyline%3E%3C/svg%3E");
    background-repeat: no-repeat;
    background-position: right 4px center;
}
.form1099-topline .title .year-inline:hover { border-color: var(--blue-soft); }
.form1099-topline .title .year-inline:focus { outline: none; border-color: var(--blue); }

.form1099-topline .corrected-toggle {
    display: inline-flex;
    align-items: center;
    gap: 8px;
    background: var(--bg);
    border: 1.5px solid var(--hairline-2);
    border-radius: 999px;
    padding: 7px 16px 7px 9px;
    font-family: var(--font-body);
    font-weight: 700;
    font-size: 11.5px;
    color: var(--text-2);
    letter-spacing: .08em;
    text-transform: uppercase;
    cursor: pointer;
    transition: all 140ms ease;
    user-select: none;
}
.form1099-topline .corrected-toggle input[type="checkbox"] {
    accent-color: var(--warning);
    width: 14px;
    height: 14px;
    margin: 0;
}
.form1099-topline .corrected-toggle.on {
    background: var(--warning-bg);
    color: var(--warning-text);
    border-color: rgba(245, 158, 11, .35);
}
.form1099-topline .corrected-toggle:hover { border-color: var(--blue); color: var(--blue); }
.form1099-topline .corrected-toggle.on:hover { border-color: var(--warning); color: var(--warning-text); }

.editor-grid {
    display: grid;
    grid-template-columns: 1.2fr 1fr;
    gap: 20px;
    align-items: start;
}
.editor-col { display: flex; flex-direction: column; gap: 18px; }

.editor-card {
    background: var(--bg);
    border: 1px solid var(--hairline);
    border-radius: 16px;
    overflow: hidden;
    box-shadow: var(--shadow-card);
}
.editor-card-head {
    display: flex;
    align-items: center;
    justify-content: space-between;
    gap: 12px;
    padding: 14px 18px 13px;
    border-bottom: 1px solid var(--hairline);
}
.editor-card-head h2 {
    font-family: var(--font-display);
    font-size: 18px;
    font-weight: 700;
    letter-spacing: -.02em;
    color: var(--heading);
    margin: 0;
}

.picker-select-btn {
    appearance: none;
    -webkit-appearance: none;
    background: var(--bg);
    border: 1.5px solid var(--hairline-2);
    border-radius: 12px;
    padding: 8px 38px 8px 16px;
    color: var(--blue);
    font-family: var(--font-body);
    font-weight: 600;
    font-size: 13.5px;
    cursor: pointer;
    transition: all 140ms ease;
    background-image: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='12' height='12' viewBox='0 0 24 24' fill='none' stroke='%230385FF' stroke-width='2.5' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpolyline points='6 9 12 15 18 9'%3E%3C/polyline%3E%3C/svg%3E");
    background-repeat: no-repeat;
    background-position: right 14px center;
    min-width: 180px;
    text-align: left;
}
.picker-select-btn:hover { border-color: var(--blue); }
.picker-select-btn:focus { outline: none; border-color: var(--blue); box-shadow: 0 0 0 3px rgba(3, 133, 255, .18); }

.field-grid {
    display: grid;
    grid-template-columns: repeat(12, 1fr);
}
.field-cell {
    grid-column: span 12;
    padding: 8px 16px 9px;
    border-bottom: 1px solid var(--hairline);
    border-right: 1px solid var(--hairline);
    min-height: 44px;
    display: flex;
    flex-direction: column;
    gap: 2px;
    position: relative;
}
.field-cell:last-child { border-bottom: none; }

.field-cell.span-12 { grid-column: span 12; border-right: none; }
.field-cell.span-6  { grid-column: span 6; }
.field-cell.span-6:nth-child(even),
.field-cell.span-6.no-right { border-right: none; }
.field-cell.span-4  { grid-column: span 4; }
.field-cell.span-4:nth-last-child(1) { border-right: none; }
.field-cell.span-3  { grid-column: span 3; }
.field-cell.span-2  { grid-column: span 2; }
.field-cell.span-8  { grid-column: span 8; }
.field-cell.no-right { border-right: none; }

.field-label {
    font-family: var(--font-body);
    font-size: 11.5px;
    font-weight: 500;
    color: var(--text-2);
    text-transform: none;
    letter-spacing: 0;
    line-height: 1.3;
}
:root[data-theme="dark"] .field-label { color: var(--text-3); }
@media (prefers-color-scheme: dark) {
    :root:not([data-theme="light"]) .field-label { color: var(--text-3); }
}
.field-label .box-num {
    display: inline-block;
    color: var(--text-2);
    font-weight: 600;
    padding-right: 3px;
}

.field-value {
    font-family: var(--font-body);
    font-size: 15px;
    font-weight: 600;
    color: var(--heading);
    line-height: 1.35;
    word-break: break-word;
}
.field-value.mono {
    font-family: var(--font-mono);
    font-feature-settings: 'tnum';
    letter-spacing: .02em;
}
.field-value.muted { color: var(--text-4); font-weight: 500; font-style: italic; }

.field-input {
    width: 100%;
    border: none;
    background: transparent;
    font-family: var(--font-body);
    font-size: 15px;
    font-weight: 600;
    color: var(--heading);
    padding: 0;
    margin: 0;
    line-height: 1.35;
    transition: all 140ms ease;
}
.field-input.mono {
    font-family: var(--font-mono);
    font-feature-settings: 'tnum';
}
.field-input:focus {
    outline: none;
    background: var(--blue-bg);
    margin: -6px -8px;
    padding: 6px 8px;
    border-radius: 6px;
}
.field-input::placeholder { color: var(--text-4); font-weight: 400; }

.field-input-row {
    display: flex;
    align-items: baseline;
    gap: 4px;
}
.field-input-row .dollar {
    color: var(--text-3);
    font-family: var(--font-mono);
    font-weight: 600;
    font-size: 15px;
}

.field-checkbox {
    display: inline-flex;
    align-items: center;
    gap: 10px;
}
.field-checkbox input[type="checkbox"] {
    width: 18px;
    height: 18px;
    accent-color: var(--blue);
    margin: 0;
    cursor: pointer;
}
.field-checkbox label {
    font-family: var(--font-body);
    font-size: 13.5px;
    font-weight: 500;
    color: var(--text-2);
    cursor: pointer;
}

.tin-row {
    background: rgba(245, 158, 11, .055);
}
.tin-row-body {
    display: flex;
    align-items: flex-start;
    justify-content: space-between;
    gap: 16px;
    flex-wrap: nowrap;
}
.tin-row-body .field-value { flex-shrink: 0; }
.tin-warning {
    display: inline-flex;
    align-items: flex-start;
    gap: 6px;
    font-size: 12px;
    font-weight: 500;
    color: var(--warning-text);
    margin-top: 0;
    flex-shrink: 0;
    text-align: left;
    line-height: 1.35;
}
.tin-warning svg {
    margin-top: 1px;
}
.tin-warning-text {
    display: flex;
    flex-direction: column;
    gap: 1px;
}
.tin-warning-text a {
    display: inline-block;
    color: var(--warning-text);
    text-decoration: underline;
    font-weight: 600;
    width: fit-content;
}
.tin-warning-text a:hover { color: #6F4E00; }
.tin-warning svg {
    width: 14px;
    height: 14px;
    color: var(--warning);
    flex-shrink: 0;
}
.tin-warning a {
    color: var(--warning-text);
    text-decoration: underline;
    font-weight: 600;
}
.tin-warning a:hover { color: #6F4E00; }

.empty-state {
    padding: 56px 32px 64px;
    text-align: center;
    display: flex;
    flex-direction: column;
    align-items: center;
    gap: 18px;
    min-height: 320px;
    justify-content: center;
}
.empty-state .num-circle {
    width: 78px;
    height: 78px;
    border-radius: 50%;
    background:
        radial-gradient(circle at 32% 28%, #5BAFFF 0%, #0385FF 55%, #0270D9 100%);
    color: #fff;
    display: grid;
    place-items: center;
    font-family: var(--font-display);
    font-weight: 800;
    font-size: 34px;
    letter-spacing: -.04em;
    text-shadow: 0 1px 1px rgba(0, 0, 0, .12);
    box-shadow:
        inset 0 -10px 24px -10px rgba(2, 88, 181, .55),
        0 10px 26px -8px rgba(3, 133, 255, .55);
}
.empty-state .num-circle.alt {

    background:
        radial-gradient(circle at 32% 28%, #8BC4FF 0%, #4A9CE5 55%, #2778C0 100%);
    box-shadow:
        inset 0 -10px 24px -10px rgba(39, 120, 192, .55),
        0 10px 26px -8px rgba(74, 156, 229, .55);
}
.empty-state .msg {
    font-size: 14px;
    color: var(--text-2);
    max-width: 460px;
    margin: 0 auto;
    line-height: 1.55;
}
.empty-state .msg strong { color: var(--heading); font-weight: 700; }

.form-meta {
    display: inline-flex;
    align-items: center;
    gap: 8px;
    margin-bottom: 6px;
}
.form-meta .year-select {
    appearance: none;
    -webkit-appearance: none;
    background: var(--bg);
    border: 1.5px solid var(--hairline-2);
    border-radius: 999px;
    padding: 5px 26px 5px 12px;
    font-family: var(--font-body);
    font-weight: 700;
    font-size: 11.5px;
    color: var(--heading);
    cursor: pointer;
    background-image: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='10' height='10' viewBox='0 0 24 24' fill='none' stroke='%2364748B' stroke-width='2.5' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpolyline points='6 9 12 15 18 9'%3E%3C/polyline%3E%3C/svg%3E");
    background-repeat: no-repeat;
    background-position: right 8px center;
}
.form-meta .year-select:hover { border-color: var(--blue); color: var(--blue); }

.form1099-paper {
    background: var(--bg-1);
    border: 2px solid var(--text-1, #111);
    border-top: none;
    margin: -22px 0 22px;
    padding: 0;
}
.form1099-paper .editor-grid {
    margin: 0;
    border: none;
    border-radius: 0;
    background: transparent;
}
.form1099-paper .editor-col {
    background: transparent;
    border: none;
    border-radius: 0;
    padding: 0;
}
.form1099-paper .editor-col + .editor-col {
    border-left: 1.5px solid var(--text-1, #111);
}
.form1099-paper .editor-card {
    background: transparent;
    border: none;
    border-radius: 0;
    border-bottom: 1.5px solid var(--text-1, #111);
    box-shadow: none;
    margin: 0;
    padding: 14px 16px;
}
.form1099-paper .editor-card:last-child { border-bottom: none; }
.form1099-paper .editor-card-head {
    background: transparent;
    border-bottom: 1px solid var(--hairline);
    padding-bottom: 8px;
    margin-bottom: 10px;
}
.form1099-paper .editor-card-head h2 {
    font-family: 'Times New Roman', Times, serif;
    font-size: 14px;
    font-weight: 700;
    letter-spacing: 0.04em;
    text-transform: uppercase;
    color: var(--text-1);
}

.form1099-paper .box-num {
    display: inline-flex;
    align-items: center;
    justify-content: center;
    min-width: 18px;
    height: 18px;
    padding: 0 5px;
    margin-right: 6px;
    border: 1px solid var(--text-1);
    border-radius: 2px;
    background: var(--bg-2);
    font-family: 'Times New Roman', Times, serif;
    font-size: 11.5px;
    font-weight: 700;
    color: var(--text-1);
}
.form1099-paper-footer {
    display: flex;
    justify-content: space-between;
    align-items: center;
    padding: 8px 16px;
    border-top: 1.5px solid var(--text-1, #111);
    background: var(--bg-2);
    font-family: 'Times New Roman', Times, serif;
    font-size: 11.5px;
    color: var(--text-2);
    letter-spacing: 0.03em;
}
.form1099-paper-footer strong { color: var(--text-1); font-weight: 700; }

.form1099-banner-attached { border-bottom-left-radius: 0; border-bottom-right-radius: 0; }

.form1099-detail-page .form1099-paper { margin-top: -22px; }

@media (max-width: 720px) {
    .form1099-paper .editor-col + .editor-col {
        border-left: none;
        border-top: 1.5px solid var(--text-1, #111);
    }
}

.irs-form-banner {
    display: grid;
    grid-template-columns: 220px 1fr 240px;
    gap: 24px;
    align-items: stretch;
    padding: 18px 22px;
    margin: 0 0 22px;
    border: 2px solid var(--text-1, #111);
    border-radius: 6px;
    background: var(--bg-1);
    font-family: 'Times New Roman', Times, serif;
}
.irs-form-left {
    display: flex;
    flex-direction: column;
    justify-content: flex-start;
    gap: 6px;
    border-right: 1px solid var(--hairline);
    padding-right: 16px;
}
.irs-form-left .irs-checkbox {
    display: flex;
    align-items: center;
    gap: 8px;
    font-size: 12.5px;
    font-weight: 700;
    color: var(--text-2);
    letter-spacing: 0.04em;
    cursor: pointer;
    user-select: none;
}
.irs-form-left .irs-checkbox input[type=checkbox] {
    width: 14px;
    height: 14px;
    border: 1.5px solid var(--text-1, #111);
    appearance: none;
    background: var(--bg-1);
    cursor: pointer;
    flex: 0 0 14px;
}
.irs-form-left .irs-checkbox input[type=checkbox]:checked {
    background: var(--text-1, #111);
}
.irs-form-left .irs-checkbox.void { color: var(--text-2); }
.irs-form-left .irs-checkbox.corrected.on {
    color: var(--accent, #b00020);
}
.irs-form-center {
    display: flex;
    flex-direction: column;
    justify-content: center;
    align-items: center;
    text-align: center;
    gap: 4px;
}
.irs-form-center .irs-form-name {
    font-size: 14px;
    color: var(--text-2);
    letter-spacing: 0.04em;
}
.irs-form-center .irs-form-name strong {
    font-size: 22px;
    color: var(--text-1);
    font-weight: 700;
    letter-spacing: 0.02em;
}
.irs-form-center .irs-form-subtitle {
    font-size: 13.5px;
    font-style: italic;
    color: var(--text-2);
}
.irs-form-center .irs-form-payer {
    margin-top: 6px;
    font-size: 14px;
    font-weight: 600;
    color: var(--heading);
    border-top: 1px dashed var(--hairline);
    padding-top: 6px;
    width: 100%;
}
.irs-form-right {
    display: flex;
    flex-direction: column;
    justify-content: space-between;
    align-items: flex-end;
    border-left: 1px solid var(--hairline);
    padding-left: 16px;
    text-align: right;
}
.irs-form-right .irs-form-omb {
    font-size: 11.5px;
    color: var(--text-2);
}
.irs-form-right .irs-form-omb .omb-label { display: block; letter-spacing: 0.06em; }
.irs-form-right .irs-form-omb .omb-value { font-weight: 700; font-size: 13px; color: var(--text-1); }
.irs-form-right .irs-form-year {
    border: 2px solid var(--text-1, #111);
    border-radius: 4px;
    padding: 4px 10px;
    margin: 6px 0;
    background: var(--bg-1);
}
.irs-form-right .irs-form-year .year-inline {
    border: none;
    background: transparent;
    font-size: 20px;
    font-weight: 700;
    font-family: inherit;
    color: var(--heading);
    cursor: pointer;
    padding: 0;
}
.irs-form-right .irs-form-copy {
    font-size: 10.5px;
    color: var(--text-2);
    letter-spacing: 0.03em;
    max-width: 200px;
}

.form1099-detail-page .irs-form-banner .irs-checkbox { cursor: default; }
.form1099-detail-page .irs-form-banner .irs-checkbox input[type=checkbox] { cursor: default; }

@media (max-width: 720px) {
    .irs-form-banner {
        grid-template-columns: 1fr;
        gap: 14px;
    }
    .irs-form-left, .irs-form-right {
        border: none;
        padding: 0;
    }
    .irs-form-right { align-items: flex-start; text-align: left; }
}

.form1099-steps {
    display: flex;
    align-items: center;
    gap: 12px;
    margin: 4px 0 18px;
}
.step-pill {
    display: inline-flex;
    align-items: center;
    gap: 8px;
    padding: 7px 14px;
    border-radius: 999px;
    background: var(--bg-2);
    border: 1px solid var(--hairline);
    color: var(--text-2);
    font-size: 13.5px;
    font-weight: 600;
    transition: all 160ms ease;
}
.step-pill .step-num {
    display: inline-flex;
    width: 20px; height: 20px;
    border-radius: 50%;
    background: var(--text-2);
    color: var(--bg-2);
    align-items: center;
    justify-content: center;
    font-size: 12px;
    font-weight: 700;
}
.step-pill.active {
    background: var(--accent, #0d6efd);
    border-color: var(--accent, #0d6efd);
    color: #fff;
}
.step-pill.active .step-num { background: #fff; color: var(--accent, #0d6efd); }
.step-pill.done {
    background: var(--bg-2);
    border-color: var(--accent, #0d6efd);
    color: var(--accent, #0d6efd);
}
.step-pill.done .step-num { background: var(--accent, #0d6efd); color: #fff; }
.step-divider {
    flex: 0 0 28px;
    height: 2px;
    background: var(--hairline);
}

.services-step {
    background: var(--bg-1);
    border: 1px solid var(--hairline);
    border-radius: 16px;
    padding: 24px 28px;
    margin-bottom: 80px;
}
.services-step-head h2 { margin: 0 0 4px; font-size: 19px; }
.services-step-head .subtle { color: var(--text-2); font-size: 13.5px; margin: 0 0 18px; }
.services-grid {
    display: grid;
    grid-template-columns: 1fr;
    gap: 10px;
}
.service-row {
    display: flex;
    align-items: flex-start;
    gap: 12px;
    padding: 14px 16px;
    border-radius: 12px;
    border: 1px solid var(--hairline);
    background: var(--bg-2);
    cursor: pointer;
    transition: all 140ms ease;
}
.service-row:hover { border-color: var(--accent, #0d6efd); }
.service-row.off { opacity: 0.55; }
.service-row.resolved {
    cursor: default;
    background: transparent;
    border-style: dashed;
    opacity: 0.85;
}
.service-row.resolved:hover { border-color: var(--hairline); }
.service-row input[type=checkbox] { margin-top: 4px; }
.service-row .srv-check {
    display: inline-flex;
    width: 22px; height: 22px;
    border-radius: 50%;
    background: var(--accent, #0d6efd);
    color: #fff;
    align-items: center;
    justify-content: center;
    font-size: 13px;
    font-weight: 700;
    margin-top: 2px;
}
.service-row.resolved .srv-check { background: var(--text-2); }
.service-row .srv-text { display: flex; flex-direction: column; gap: 3px; flex: 1; }
.service-row .srv-text strong { font-size: 14px; }
.service-row .srv-text .srv-meta { font-size: 12.5px; color: var(--text-2); line-height: 1.5; }

.state-notice {
    background: var(--bg-2);
    border: 1px solid var(--hairline);
    border-radius: 12px;
    padding: 14px 18px;
    font-size: 12.5px;
    color: var(--text-2);
    line-height: 1.55;
}
.state-notice strong { color: var(--heading); font-weight: 700; }

.form1099-errors {
    background: var(--danger-bg);
    border: 1px solid rgba(239, 68, 68, .25);
    border-radius: 12px;
    padding: 12px 16px;
    color: var(--danger-text);
    font-size: 13.5px;
    font-weight: 500;
}
.form1099-errors a { color: var(--danger-text); text-decoration: underline; font-weight: 700; }

.form1099-actions {
    position: fixed;
    bottom: 0;
    left: 0;
    right: 0;
    z-index: 40;
    background: var(--topbar-bg);
    -webkit-backdrop-filter: var(--topbar-blur);
    backdrop-filter: var(--topbar-blur);
    border-top: 1px solid var(--hairline);
}
.form1099-actions .inner {
    max-width: 1440px;
    margin: 0 auto;
    display: flex;
    align-items: center;
    justify-content: space-between;
    gap: 16px;
    padding: 14px 32px;
}
.form1099-actions .left,
.form1099-actions .right {
    display: flex;
    align-items: center;
    gap: 10px;
}
.form1099-actions .cancel-link {
    color: var(--text-2);
    font-family: var(--font-body);
    font-weight: 600;
    font-size: 14px;
    text-decoration: underline;
}
.form1099-actions .cancel-link:hover { color: var(--heading); }
.form1099-actions .submit-error {
    font-size: 12.5px;
    color: var(--danger-text);
    max-width: 280px;
}

.state-withholding {
    display: grid;
    grid-template-columns: 1fr;
}
.state-withholding .swh-head {
    display: grid;
    grid-template-columns: 1.1fr .8fr 1fr 1fr;
    border-bottom: 1px solid var(--hairline);
    background: var(--bg-2);
}
.state-withholding .swh-head .col {
    padding: 12px 16px;
    border-right: 1px solid var(--hairline);
    font-family: var(--font-body);
    font-size: 11.5px;
    font-weight: 500;
    color: var(--text-2);
    text-transform: none;
    letter-spacing: 0;
    line-height: 1.3;
}
:root[data-theme="dark"] .state-withholding .swh-head .col { color: var(--text-3); }
@media (prefers-color-scheme: dark) {
    :root:not([data-theme="light"]) .state-withholding .swh-head .col { color: var(--text-3); }
}
.state-withholding .swh-head .col:last-child { border-right: none; }
.state-withholding .swh-head .col .box-num {
    color: var(--text-2);
    font-weight: 600;
    padding-right: 3px;
}

.state-withholding .swh-row {
    display: grid;
    grid-template-columns: 1.1fr .8fr 1fr 1fr;
    border-bottom: 1px solid var(--hairline);
}
.state-withholding .swh-row:last-child { border-bottom: none; }
.state-withholding .swh-row .col {
    padding: 14px 16px;
    border-right: 1px solid var(--hairline);
    min-height: 58px;
    display: flex;
    align-items: center;
}
.state-withholding .swh-row .col:last-child { border-right: none; }
.state-withholding .swh-row .col.state-id {
    display: grid;
    grid-template-columns: 64px 1fr;
    gap: 8px;
    align-items: center;
}
.state-withholding .swh-row .col.state-id select.field-input {
    text-align: center;
    font-family: var(--font-mono);
    font-weight: 700;
}

@media (max-width: 1100px) {
    .editor-grid { grid-template-columns: 1fr; }
}
@media (max-width: 720px) {
    .form1099-topline { flex-direction: column; gap: 12px; }
    .editor-card-head { flex-direction: column; align-items: flex-start; gap: 10px; }
    .picker-select-btn { width: 100%; }
    .form1099-actions .inner { padding: 12px 18px; }
    .field-cell.span-6 { grid-column: span 12; border-right: none; }
    .field-cell.span-4 { grid-column: span 12; border-right: none; }
}

.form1099-readonly { position: relative; }

.status-pill {
    display: inline-flex;
    align-items: center;
    gap: 8px;
    padding: 8px 14px 8px 12px;
    border-radius: 999px;
    background: var(--bg-muted);
    border: 1px solid var(--hairline);
    font-family: var(--font-body);
    font-size: 13px;
    font-weight: 600;
    color: var(--text-2);
    letter-spacing: -.005em;
    white-space: nowrap;
}
.status-pill .dot {
    width: 8px;
    height: 8px;
    border-radius: 50%;
    background: var(--text-3);
    box-shadow: 0 0 0 3px rgba(0,0,0,.04);
}
.status-pill.is-draft               { background:#F3F4F6; color:#374151; border-color:#E5E7EB; }
.status-pill.is-draft .dot          { background:#9CA3AF; }
.status-pill.is-ready-to-file       { background:#EFF6FF; color:#1D4ED8; border-color:#DBEAFE; }
.status-pill.is-ready-to-file .dot  { background:#3B82F6; }
.status-pill.is-incart              { background:#EEF2FF; color:#4338CA; border-color:#E0E7FF; }
.status-pill.is-incart .dot         { background:#6366F1; }
.status-pill.is-ready               { background:#FEFCE8; color:#854D0E; border-color:#FEF3C7; }
.status-pill.is-ready .dot          { background:#EAB308; }
.status-pill.is-transmitting        { background:#F0F9FF; color:#075985; border-color:#E0F2FE; }
.status-pill.is-transmitting .dot   {
    background:#0EA5E9;
    animation: pill-pulse 1.4s ease-in-out infinite;
}
.status-pill.is-accepted            { background:#ECFDF5; color:#065F46; border-color:#D1FAE5; }
.status-pill.is-accepted .dot       { background:#10B981; }
.status-pill.is-accepted-warn       { background:#FFFBEB; color:#92400E; border-color:#FEF3C7; }
.status-pill.is-accepted-warn .dot  { background:#F59E0B; }
.status-pill.is-rejected            { background:#FEF2F2; color:#991B1B; border-color:#FEE2E2; }
.status-pill.is-rejected .dot       { background:#EF4444; }
@keyframes pill-pulse {
    0%,100% { opacity:1; transform:scale(1); }
    50%     { opacity:.45; transform:scale(.7); }
}

.form1099-actionstrip {
    display: flex;
    justify-content: space-between;
    align-items: center;
    gap: 16px;
    padding: 12px 0 20px;
    border-bottom: 1px solid var(--hairline);
    margin-bottom: 24px;
    flex-wrap: wrap;
}
.form1099-actionstrip .strip-meta {
    display: flex;
    align-items: center;
    gap: 14px;
    color: var(--text-3);
    font-size: 12px;
    flex-wrap: wrap;
}
.form1099-actionstrip .strip-meta .form-id {
    font-family: var(--font-mono);
    font-size: 11.5px;
    color: var(--text-3);
    background: var(--bg-muted);
    padding: 3px 8px;
    border-radius: 6px;
    letter-spacing: .02em;
}
.form1099-actionstrip .strip-link a {
    color: var(--blue);
    font-weight: 600;
    text-decoration: none;
}
.form1099-actionstrip .strip-link a:hover { text-decoration: underline; }
.form1099-actionstrip .strip-meta-soft {
    color: var(--text-3);
    font-size: 12.5px;
    font-style: italic;
}
.form1099-actionstrip .strip-warn {
    padding: 4px 10px;
    border-radius: 6px;
    background: #FEF2F2;
    color: #991B1B;
    font-size: 12px;
    font-weight: 600;
    letter-spacing: -.005em;
}
.form1099-actionstrip .strip-actions {
    display: flex;
    align-items: center;
    gap: 10px;
    flex-wrap: wrap;
}

.form1099-readonly .field-cell .field-value {
    min-height: 22px;
    line-height: 1.5;
}
.form1099-readonly .field-cell .field-value.muted {
    color: var(--text-3);
    font-style: italic;
}
.form1099-readonly .field-cell.tin-row {
    background: var(--bg-muted);
}
.form1099-readonly .field-cell.tin-row .field-label {
    color: var(--text-2);
    font-weight: 600;
}
.form1099-readonly .picker-link {
    font-family: var(--font-body);
    font-size: 12.5px;
    font-weight: 600;
    color: var(--blue);
    text-decoration: none;
    padding: 5px 10px;
    border-radius: 8px;
    transition: background-color .15s ease;
}
.form1099-readonly .picker-link:hover {
    background: var(--blue-soft);
}

.form1099-topline .title .title-tag {
    font-family: var(--font-body);
    font-size: 14px;
    font-weight: 500;
    color: var(--text-3);
    letter-spacing: 0;
    margin-left: 4px;
}
.form1099-topline .year-static {
    display: inline-flex;
    align-items: center;
    padding: 2px 10px;
    border-radius: 8px;
    background: var(--bg-muted);
    color: var(--heading);
    font-family: var(--font-mono);
    font-feature-settings: 'tnum';
    font-weight: 700;
    font-size: .9em;
    letter-spacing: -.01em;
    margin-right: 6px;
}

.editor-card.detail-card {
    margin-top: 20px;
}
.editor-card.detail-card .editor-card-head h2 {
    font-family: var(--font-display);
}
.detail-empty {
    color: var(--text-3);
    font-size: 13.5px;
    font-style: italic;
    padding: 14px 22px 18px;
    margin: 0;
}
.detail-list {
    padding: 14px 22px 18px;
    display: flex;
    flex-direction: column;
    gap: 8px;
}
.detail-list .detail-row {
    color: var(--text-2);
    font-size: 13.5px;
}
.detail-list .detail-row a {
    color: var(--blue);
    text-decoration: none;
    font-weight: 600;
}
.detail-list .detail-row a:hover { text-decoration: underline; }

.delivery-summary {
    padding: 14px 22px 8px;
    display: flex;
    align-items: center;
    gap: 8px;
    flex-wrap: wrap;
    font-size: 13.5px;
    color: var(--text-2);
}
.delivery-summary .sep { color: var(--text-3); }
.delivery-summary .muted { color: var(--text-3); }
.delivery-timeline {
    list-style: none;
    margin: 0;
    padding: 4px 22px 18px;
    display: flex;
    flex-direction: column;
    gap: 10px;
}
.delivery-timeline .dt-step {
    display: grid;
    grid-template-columns: 22px 1fr;
    gap: 12px;
    align-items: flex-start;
}
.delivery-timeline .dt-mark {
    display: grid;
    place-items: center;
    width: 22px;
    height: 22px;
    border-radius: 50%;
    font-size: 12.5px;
    font-weight: 700;
    line-height: 1;
}
.delivery-timeline .dt-step.done .dt-mark {
    background: #ECFDF5;
    color: #065F46;
}
.delivery-timeline .dt-step.pending .dt-mark {
    background: var(--bg-muted);
    color: var(--text-3);
}
.delivery-timeline .dt-body .dt-label {
    color: var(--text-2);
    font-size: 13.5px;
    font-weight: 500;
}
.delivery-timeline .dt-body .dt-time {
    color: var(--text-3);
    font-size: 11.5px;
    margin-top: 2px;
    font-family: var(--font-mono);
}
.delivery-tracking {
    padding: 10px 22px 14px;
    border-top: 1px solid var(--hairline);
    color: var(--text-2);
    font-size: 13px;
}
.delivery-tracking code {
    font-family: var(--font-mono);
    background: var(--bg-muted);
    padding: 2px 7px;
    border-radius: 6px;
    margin-left: 6px;
}
.delivery-failure {
    margin: 0 22px 18px;
    padding: 12px 14px;
    background: #FEF2F2;
    border: 1px solid #FECACA;
    border-radius: 8px;
    color: #991B1B;
    font-size: 13.5px;
}
.delivery-failure .failure-reason {
    margin-top: 6px;
    font-size: 12.5px;
    color: #B91C1C;
}

.tm-rows {
    padding: 6px 22px 18px;
    display: flex;
    flex-direction: column;
    gap: 4px;
}

.activity-log {
    padding: 6px 22px 6px;
    display: flex;
    flex-direction: column;
}
.activity-event {
    padding: 10px 0;
    border-bottom: 1px dashed var(--hairline);
}
.activity-event:last-child { border-bottom: none; }
.activity-event summary {
    cursor: pointer;
    display: grid;
    grid-template-columns: auto 1fr auto;
    gap: 12px;
    align-items: center;
    list-style: none;
    user-select: none;
}
.activity-event summary::-webkit-details-marker { display: none; }
.activity-event summary::marker { display: none; }
.activity-event .ae-time {
    font-family: var(--font-mono);
    font-size: 11px;
    color: var(--text-3);
    font-feature-settings: 'tnum';
}
.activity-event .ae-type {
    font-size: 13.5px;
    font-weight: 600;
    color: var(--text-2);
}
.activity-event .ae-actor {
    font-size: 11.5px;
    color: var(--text-3);
    text-align: right;
}
.activity-event .ae-payload {
    margin: 10px 0 4px;
    padding: 10px 12px;
    background: var(--bg-muted);
    border-radius: 8px;
    font-family: var(--font-mono);
    font-size: 11.5px;
    color: var(--text-2);
    white-space: pre-wrap;
    word-break: break-word;
    max-height: 280px;
    overflow-y: auto;
}

.form1099-footer-actions {
    display: flex;
    align-items: center;
    gap: 12px;
    margin: 28px 0 56px;
    flex-wrap: wrap;
}
.form1099-footer-actions .footer-hint {
    color: var(--text-3);
    font-size: 12.5px;
    font-style: italic;
}

.form1099-errors.warn {
    background: #FFFBEB;
    border-color: #FCD34D;
    color: #92400E;
}

.ac-btn.danger-ghost {
    background: #fff;
    color: #B91C1C;
    border: 1px solid #FCA5A5;
}
.ac-btn.danger-ghost:hover {
    background: #FEF2F2;
}
.ac-btn.danger {
    background: #B91C1C;
    color: #fff;
    border: 1px solid #B91C1C;
}
.ac-btn.danger:hover {
    background: #991B1B;
}

@media (max-width: 720px) {
    .activity-event summary {
        grid-template-columns: 1fr;
        gap: 4px;
    }
    .activity-event .ae-actor { text-align: left; }
    .form1099-actionstrip {
        flex-direction: column;
        align-items: flex-start;
    }
}

@media (max-width: 720px) {
    .state-withholding .swh-head { display: none; }
    .state-withholding .swh-row { grid-template-columns: 1fr; }
    .state-withholding .swh-row .col {
        border-right: none;
        min-height: 0;
        flex-direction: column;
        align-items: stretch;
        gap: 4px;
        padding: 10px 14px;
    }
    .state-withholding .swh-row .col.state-id { display: flex; }
    .state-withholding .swh-row .col::before {
        font-size: .72rem;
        font-weight: 600;
        color: var(--text-2);
    }
    .state-withholding .swh-row .col:nth-child(1)::before { content: "Box 5 · State tax withheld"; }
    .state-withholding .swh-row .col:nth-child(2)::before { content: "Box 6 · State"; }
    .state-withholding .swh-row .col:nth-child(3)::before { content: "Box 6 · Payer's state no."; }
    .state-withholding .swh-row .col:nth-child(4)::before { content: "Box 7 · State income"; }
}

:root[data-theme="dark"] .status-pill.is-draft,
:root[data-theme="dark"] .status-pill.is-skip { background:rgba(148,163,184,.12); color:#CBD5E1; border-color:rgba(148,163,184,.20); }
:root[data-theme="dark"] .status-pill.is-ready-to-file { background:rgba(3,133,255,.12); color:#3D9EFF; border-color:rgba(3,133,255,.28); }
:root[data-theme="dark"] .status-pill.is-incart { background:rgba(99,102,241,.18); color:#C7D2FE; border-color:rgba(99,102,241,.30); }
:root[data-theme="dark"] .status-pill.is-ready { background:rgba(251,191,36,.15); color:#FCD34D; border-color:rgba(251,191,36,.28); }
:root[data-theme="dark"] .status-pill.is-transmitting { background:rgba(14,165,233,.15); color:#7DD3FC; border-color:rgba(14,165,233,.30); }
:root[data-theme="dark"] .status-pill.is-accepted { background:rgba(34,197,94,.15); color:#4ADE80; border-color:rgba(34,197,94,.28); }
:root[data-theme="dark"] .status-pill.is-accepted-warn { background:rgba(245,158,11,.15); color:#FCD34D; border-color:rgba(245,158,11,.28); }
:root[data-theme="dark"] .status-pill.is-rejected { background:rgba(239,68,68,.15); color:#FCA5A5; border-color:rgba(239,68,68,.28); }
:root[data-theme="dark"] .ac-btn.danger-ghost { background:transparent; color:#FCA5A5; border-color:rgba(239,68,68,.45); }
:root[data-theme="dark"] .ac-btn.danger-ghost:hover { background:rgba(239,68,68,.12); }
:root[data-theme="dark"] .form1099-actionstrip .strip-warn { background:rgba(239,68,68,.15); color:#FCA5A5; }
:root[data-theme="dark"] .delivery-timeline .dt-step.done .dt-mark { background:rgba(34,197,94,.15); color:#4ADE80; }
:root[data-theme="dark"] .delivery-failure { background:rgba(239,68,68,.12); border-color:rgba(239,68,68,.30); color:#FCA5A5; }
:root[data-theme="dark"] .delivery-failure .failure-reason { color:#F87171; }
:root[data-theme="dark"] .form1099-errors.warn { background:rgba(251,191,36,.12); border-color:rgba(251,191,36,.35); color:#FCD34D; }

@media (prefers-color-scheme: dark) {
    :root:not([data-theme="light"]) .status-pill.is-draft,
    :root:not([data-theme="light"]) .status-pill.is-skip { background:rgba(148,163,184,.12); color:#CBD5E1; border-color:rgba(148,163,184,.20); }
    :root:not([data-theme="light"]) .status-pill.is-ready-to-file { background:rgba(3,133,255,.12); color:#3D9EFF; border-color:rgba(3,133,255,.28); }
    :root:not([data-theme="light"]) .status-pill.is-incart { background:rgba(99,102,241,.18); color:#C7D2FE; border-color:rgba(99,102,241,.30); }
    :root:not([data-theme="light"]) .status-pill.is-ready { background:rgba(251,191,36,.15); color:#FCD34D; border-color:rgba(251,191,36,.28); }
    :root:not([data-theme="light"]) .status-pill.is-transmitting { background:rgba(14,165,233,.15); color:#7DD3FC; border-color:rgba(14,165,233,.30); }
    :root:not([data-theme="light"]) .status-pill.is-accepted { background:rgba(34,197,94,.15); color:#4ADE80; border-color:rgba(34,197,94,.28); }
    :root:not([data-theme="light"]) .status-pill.is-accepted-warn { background:rgba(245,158,11,.15); color:#FCD34D; border-color:rgba(245,158,11,.28); }
    :root:not([data-theme="light"]) .status-pill.is-rejected { background:rgba(239,68,68,.15); color:#FCA5A5; border-color:rgba(239,68,68,.28); }
    :root:not([data-theme="light"]) .ac-btn.danger-ghost { background:transparent; color:#FCA5A5; border-color:rgba(239,68,68,.45); }
    :root:not([data-theme="light"]) .ac-btn.danger-ghost:hover { background:rgba(239,68,68,.12); }
    :root:not([data-theme="light"]) .form1099-actionstrip .strip-warn { background:rgba(239,68,68,.15); color:#FCA5A5; }
    :root:not([data-theme="light"]) .delivery-timeline .dt-step.done .dt-mark { background:rgba(34,197,94,.15); color:#4ADE80; }
    :root:not([data-theme="light"]) .delivery-failure { background:rgba(239,68,68,.12); border-color:rgba(239,68,68,.30); color:#FCA5A5; }
    :root:not([data-theme="light"]) .delivery-failure .failure-reason { color:#F87171; }
    :root:not([data-theme="light"]) .form1099-errors.warn { background:rgba(251,191,36,.12); border-color:rgba(251,191,36,.35); color:#FCD34D; }
}