:root{--k1099-accent:#60a5fa;--k1099-accent-soft:#60a5fa1f;--k1099-good:#34d399;--k1099-good-soft:#34d3991f;--k1099-warn:#fbbf24;--k1099-nest:#ffffff08;--k1099-nest-border:#ffffff14}[data-theme=light]{--k1099-accent:#2563eb;--k1099-accent-soft:#2563eb14;--k1099-good:#047857;--k1099-good-soft:#04785714;--k1099-warn:#b45309;--k1099-nest:#f0f4f9;--k1099-nest-border:#0000001f}.main-container{max-width:1400px;margin:0 auto;padding:28px 20px 40px}.page-hero{text-align:center;max-width:860px;margin:26px auto 8px;padding:0 20px}.page-title{font-family:var(--calc-font-headline,"Plus Jakarta Sans", sans-serif);letter-spacing:-.02em;color:var(--calc-text-primary,#f8fafc);margin:0 0 10px;font-size:clamp(1.7rem,4vw,2.5rem);font-weight:800}.page-subtitle{color:var(--calc-text-muted,#a8b8cc);margin:0;font-size:1.02rem;line-height:1.6}.badge-year{font-family:var(--calc-font-mono,"JetBrains Mono", monospace);letter-spacing:.02em;background:var(--k1099-accent-soft);color:var(--k1099-accent);border:1px solid var(--k1099-accent-soft);border-radius:999px;padding:5px 12px;font-size:.72rem;font-weight:600;display:inline-block}.k1099-grid{grid-template-columns:minmax(0,380px) minmax(0,1fr);align-items:start;gap:22px;display:grid}@media (width<=1024px){.k1099-grid{grid-template-columns:1fr}}.k1099-panel,.k1099-results,.k1099-section-card{background:var(--calc-bg-card,#161d2b);border:1px solid var(--calc-border-default,#ffffff17);border-radius:var(--calc-radius-lg,16px);box-shadow:var(--calc-shadow-card,0 4px 20px #00000040);padding:22px}.k1099-panel__title,.k1099-results__title,.k1099-section-card__title{font-family:var(--calc-font-headline,"Plus Jakarta Sans", sans-serif);color:var(--calc-text-primary,#f8fafc);margin:0 0 16px;font-size:1.12rem;font-weight:700}.form-group{margin-bottom:16px}.form-group label{color:var(--calc-text-secondary,#cbd5e1);margin-bottom:6px;font-size:.86rem;font-weight:600;display:block}.k1099-panel input:not([type=checkbox]),.k1099-panel select{box-sizing:border-box;width:100%;font-size:.98rem;font-family:var(--calc-font-mono,"JetBrains Mono", monospace);color:var(--calc-text-primary,#f8fafc);background:var(--calc-bg-input,#0e1420);border:1px solid var(--calc-border-strong,#ffffff24);border-radius:var(--calc-radius-md,12px);padding:11px 13px;transition:border-color .18s,box-shadow .18s}.k1099-panel select{font-family:var(--calc-font-headline,"Plus Jakarta Sans", sans-serif);cursor:pointer}.k1099-panel input:not([type=checkbox]):focus,.k1099-panel select:focus{border-color:var(--k1099-accent);box-shadow:0 0 0 3px var(--k1099-accent-soft);outline:none}.k1099-custom-rate{margin-top:8px}.input-hint{color:var(--calc-text-dim,#8896aa);margin-top:5px;font-size:.76rem;line-height:1.45;display:block}.k1099-results__head{flex-wrap:wrap;justify-content:space-between;align-items:center;gap:12px;margin-bottom:16px;display:flex}.k1099-results__head .k1099-results__title{margin:0}.action-bar{flex-wrap:wrap;gap:7px;display:flex}.action-btn{font-family:var(--calc-font-headline,"Plus Jakarta Sans", sans-serif);color:var(--calc-text-secondary,#cbd5e1);background:var(--calc-bg-input,#0e1420);border:1px solid var(--calc-border-default,#ffffff1a);cursor:pointer;border-radius:999px;padding:7px 13px;font-size:.8rem;font-weight:600;transition:border-color .18s,color .18s,background .18s}.action-btn:hover{color:var(--k1099-accent);border-color:var(--k1099-accent);background:var(--k1099-accent-soft)}.action-btn--reset{color:var(--calc-text-dim,#8896aa)}.k1099-hero{text-align:center;border-radius:var(--calc-radius-md,12px);background:var(--k1099-accent-soft);border:1px solid var(--k1099-accent-soft);padding:26px 18px}.k1099-hero__label{font-family:var(--calc-font-mono,monospace);letter-spacing:.08em;text-transform:uppercase;color:var(--calc-text-muted,#a8b8cc);margin-bottom:6px;font-size:.74rem}.k1099-hero__value{font-family:var(--calc-font-headline,"Plus Jakarta Sans", sans-serif);color:var(--k1099-accent);font-size:clamp(2.1rem,6vw,3rem);font-weight:800;line-height:1.05}.k1099-hero[data-form=no] .k1099-hero__value{color:var(--k1099-good)}.k1099-hero[data-form=yes] .k1099-hero__value{color:var(--k1099-accent)}.k1099-hero__sub{color:var(--calc-text-muted,#a8b8cc);margin-top:8px;font-size:.86rem;line-height:1.55}.k1099-hero[data-result-state=idle] .k1099-hero__value,.k1099-hero[data-result-state=partial] .k1099-hero__value{color:var(--calc-text-dim,#8896aa)}.k1099-interpretation{color:var(--calc-text-secondary,#cbd5e1);background:var(--k1099-nest);border-left:3px solid var(--k1099-accent);border-radius:0 var(--calc-radius-md,12px) var(--calc-radius-md,12px) 0;margin:16px 0 0;padding:14px 16px;font-size:.9rem;line-height:1.6}.k1099-interpretation:empty{display:none}.k1099-note{color:var(--calc-text-dim,#8896aa);background:var(--k1099-nest);border:1px dashed var(--k1099-nest-border);border-radius:var(--calc-radius-md,12px);margin:14px 0 0;padding:10px 14px;font-size:.8rem;line-height:1.55}.stat-grid{grid-template-columns:repeat(2,1fr);gap:10px;margin-top:16px;display:grid}@media (width>=620px){.stat-grid{grid-template-columns:repeat(4,1fr)}}.stat-card{background:var(--k1099-nest);border:1px solid var(--k1099-nest-border);border-radius:var(--calc-radius-md,12px);padding:12px 13px}.stat-label{color:var(--calc-text-dim,#8896aa);margin-bottom:5px;font-size:.72rem;line-height:1.3}.stat-value{font-family:var(--calc-font-mono,monospace);color:var(--calc-text-primary,#f8fafc);font-size:1.06rem;font-weight:700}.k1099-section-card__lead{color:var(--calc-text-secondary,#cbd5e1);max-width:74ch;margin:0 0 18px;font-size:.95rem;line-height:1.65}.k1099-section-card__note{color:var(--calc-text-dim,#8896aa);margin:14px 0 0;font-size:.8rem;line-height:1.55}.k1099-flow{border:1px solid var(--k1099-nest-border);border-radius:var(--calc-radius-md,12px);flex-direction:column;margin:4px 0 18px;display:flex;overflow:hidden}.k1099-flow__row{color:var(--calc-text-secondary,#cbd5e1);border-bottom:1px solid var(--k1099-nest-border);justify-content:space-between;align-items:center;gap:12px;padding:11px 14px;font-size:.9rem;display:flex}.k1099-flow__row:last-child{border-bottom:none}.k1099-flow__row--sum{background:var(--k1099-nest);color:var(--calc-text-primary,#f8fafc);font-weight:600}.k1099-flow__row--total{background:var(--k1099-accent-soft);color:var(--calc-text-primary,#f8fafc);font-weight:700}.k1099-flow__val{font-family:var(--calc-font-mono,monospace);color:var(--calc-text-primary,#f8fafc);white-space:nowrap;font-weight:700}.k1099-flow__val--neg{color:var(--calc-text-muted,#a8b8cc)}.k1099-chart-caption{color:var(--calc-text-muted,#a8b8cc);margin:12px 0 0;font-size:.86rem;line-height:1.55}.k1099-subhead{font-family:var(--calc-font-headline,"Plus Jakarta Sans", sans-serif);text-transform:uppercase;letter-spacing:.05em;color:var(--calc-text-dim,#8896aa);margin:20px 0 10px;font-size:.78rem;font-weight:700}.k1099-two{grid-template-columns:1fr 1fr;gap:12px;display:grid}@media (width<=560px){.k1099-two{grid-template-columns:1fr}}.k1099-cell{background:var(--k1099-nest);border:1px solid var(--k1099-nest-border);border-radius:var(--calc-radius-md,12px);flex-direction:column;gap:4px;padding:14px 15px;display:flex}.k1099-cell__label{text-transform:uppercase;letter-spacing:.03em;color:var(--calc-text-dim,#8896aa);font-size:.74rem;font-weight:600}.k1099-cell__val{font-family:var(--calc-font-mono,monospace);color:var(--k1099-accent);font-size:1.3rem;font-weight:800;line-height:1.1}.k1099-cell__meta{font-family:var(--calc-font-mono,monospace);color:var(--calc-text-muted,#a8b8cc);font-size:.78rem}.k1099-cell__sub{color:var(--calc-text-dim,#8896aa);margin-top:2px;font-size:.8rem;line-height:1.5}[data-theme=light] .k1099-panel,[data-theme=light] .k1099-results,[data-theme=light] .k1099-section-card{background:#fff;border-color:#0000001f;box-shadow:0 2px 12px #00000014}[data-theme=light] .k1099-panel input:not([type=checkbox]),[data-theme=light] .k1099-panel select{color:#0f172a;background:#f0f4f9;border-color:#00000026}[data-theme=light] .action-btn{color:#334155;background:#f0f4f9;border-color:#0000001f}[data-theme=light] .badge-year{background:#2563eb1a;border-color:#2563eb40}