/* ===== /nonresident/ — hub (page-nonresident.php) and service guides (page-nonresident-guide.php).
   D2 register: dark hero, light product window, bento cards, a dark set-piece, pale bands. Builds on home.css +
   frame.css; every rule is scoped to .nr-page. Lime only on dark surfaces; olive for accents on light. ===== */
.nr-page .nr-ico{width:20px;height:20px;fill:none;stroke:currentColor;stroke-width:1.6;stroke-linecap:round;stroke-linejoin:round;flex:none}
.nr-page .nr-ic{width:42px;height:42px;border-radius:12px;display:inline-grid;place-items:center;flex:none;background:var(--lime-soft);color:var(--olive);border:1px solid #DCEFB0}
.nr-page .nr-ic .nr-ico{width:22px;height:22px}

/* ---------- hero ---------- */
.nr-page .nr-hero h1{font-size:clamp(32px,4.4vw,56px);max-width:980px;margin-left:auto;margin-right:auto;letter-spacing:-.045em;line-height:1.04}
.nr-page .nr-hero h1 .hl{white-space:normal}
.nr-page .nr-hero .sub{max-width:720px;margin-left:auto;margin-right:auto}
.nr-page .nr-hero .cta{margin:30px 0 14px;display:flex;gap:12px;justify-content:center;flex-wrap:wrap}
.nr-page .nr-friction{display:block;color:#E9EDE1}
.nr-page .nr-friction .nr-ico{display:inline-block;vertical-align:-3px;margin-right:8px;width:16px;height:16px;color:var(--lime);stroke-width:2.2}
.nr-page .nr-chips{list-style:none;display:flex;flex-wrap:wrap;justify-content:center;gap:8px;margin:18px 0 0}
.nr-page .nr-chips li{font:500 12.5px var(--text);color:#DADED1;padding:6px 11px;border-radius:8px;background:rgba(255,255,255,.06);border:1px solid rgba(255,255,255,.14);font-variant-numeric:tabular-nums}
.nr-page .nr-hero-g{padding-bottom:72px}

/* hero window: a demo company, its status and its owner ledger */
.nr-page .nr-mock{max-width:960px;margin:52px auto 0}
.nr-page .nr-dash{display:grid;grid-template-columns:minmax(0,1.15fr) minmax(0,1fr);gap:16px;align-items:stretch;text-align:left}
.nr-page .nr-co,.nr-page .nr-led{border:1px solid var(--line);border-radius:14px;padding:18px;background:#fff;min-width:0}
.nr-page .nr-co-head{display:flex;align-items:center;gap:12px;padding-bottom:14px;border-bottom:1px solid var(--line)}
.nr-page .nr-co-mark{width:40px;height:40px;border-radius:11px;background:var(--ink);color:var(--lime);display:grid;place-items:center;flex:none}
.nr-page .nr-co-name{font:600 17px/1.2 var(--head);letter-spacing:-.02em;color:var(--ink);margin:0}
.nr-page .nr-meta{font:500 13px var(--text);color:var(--muted);margin:3px 0 0}
.nr-page .nr-status{list-style:none;margin-top:6px}
.nr-page .nr-status li{display:flex;justify-content:space-between;align-items:center;gap:12px;padding:9px 0;border-bottom:1px dashed var(--line);font-size:14px;color:var(--ink)}
.nr-page .nr-status li:last-child{border-bottom:0;padding-bottom:0}
.nr-page .chip-next{background:var(--lime-soft);color:var(--olive);border-color:#CFE79A}
.nr-page .chip-next::before{content:"";width:6px;height:6px;border-radius:50%;background:currentColor}
.nr-page .nr-mini-t{font:500 13px var(--text);color:var(--muted);margin-bottom:10px}
.nr-page .nr-led table{width:100%;border-collapse:collapse;font-size:14px}
.nr-page .nr-led th{text-align:left;font-weight:400;color:var(--body);padding:10px 10px 10px 0;border-bottom:1px dashed var(--line)}
.nr-page .nr-led td.n{text-align:right;font:600 14px var(--mono);color:var(--ink);white-space:nowrap;border-bottom:1px dashed var(--line)}
.nr-page .nr-led-f{display:flex;align-items:center;gap:8px;margin-top:12px;font:500 12.5px var(--text);color:var(--pos);font-variant-numeric:tabular-nums}
.nr-page .nr-led-f .nr-ico{width:16px;height:16px;stroke-width:2.2}

/* ---------- who ---------- */
.nr-page .nr-who h2{font-size:clamp(26px,3vw,36px);margin-bottom:30px}
.nr-page .nr-who-grid{list-style:none;display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:16px}
.nr-page .nr-who-grid a{height:100%;display:flex;flex-direction:column;gap:10px;padding:22px;border:1px solid var(--line);border-radius:var(--r);background:linear-gradient(180deg,#fff,#FAFBF7);transition:transform .25s,box-shadow .25s}
.nr-page .nr-who-grid a:hover{transform:translateY(-3px);box-shadow:0 30px 60px -30px rgba(78,107,0,.45)}
.nr-page .nr-who-grid strong{font:600 17px/1.3 var(--head);letter-spacing:-.015em;color:var(--ink);margin-top:4px}
.nr-page .nr-who-grid .need{font-size:15px;color:var(--body)}
.nr-page .nr-who-grid .go{margin-top:auto;padding-top:6px;font:600 13.5px var(--text);color:var(--olive)}

/* ---------- services ---------- */
.nr-page .nr-svc-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px;margin-top:44px}
.nr-page .nr-card{display:flex;flex-direction:column;gap:12px;padding:26px;scroll-margin-top:96px}
.nr-page .nr-card-head{display:flex;align-items:center;gap:12px}
.nr-page .nr-card-head h3{font-size:19px}
.nr-page .nr-card p{font-size:15.5px}
.nr-page .nr-get{list-style:none;display:grid;gap:8px}
.nr-page .nr-get li{display:flex;gap:10px;font-size:14.5px;color:var(--body)}
.nr-page .nr-get .nr-ico,.nr-page .nr-list .nr-ico{width:18px;height:18px;color:var(--olive);stroke-width:2.2;margin-top:3px}
.nr-page .nr-prices{display:flex;flex-direction:column;gap:6px;margin-top:auto;padding-top:14px;border-top:1px solid var(--line)}
.nr-page .nr-price .amt{font:600 22px var(--mono);letter-spacing:-.02em;color:var(--ink)}
.nr-page .nr-price small{font-size:13.5px;color:var(--muted)}
.nr-page .nr-price-note{font-size:13.5px;color:var(--body);background:var(--bg-2);border:1px solid var(--line);border-radius:12px;padding:10px 12px}
.nr-page .nr-soon{align-self:flex-start;font:600 12.5px var(--text);color:#6B4E00;background:#FFF5D9;border:1px solid #EEDDA6;padding:4px 10px;border-radius:999px}
.nr-page .nr-more{display:inline-flex;align-items:center;min-height:44px}
.nr-page .nr-price-line{text-align:center;margin-top:24px;font:500 13px var(--text);color:var(--muted);font-variant-numeric:tabular-nums}

/* ---------- packages ---------- */
.nr-page .nr-ladder{list-style:none;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px;margin-top:44px;counter-reset:none}
.nr-page .nr-ladder>li{display:flex;flex-direction:column;gap:10px;padding:26px;border:1px solid var(--line);border-radius:var(--r);background:#fff;box-shadow:var(--shadow)}
.nr-page .nr-ladder>li.is-feat{background:var(--ink);border-color:var(--ink)}
.nr-page .nr-ladder>li.is-feat h3,.nr-page .nr-ladder>li.is-feat .amt{color:#fff}
.nr-page .nr-ladder>li.is-feat p,.nr-page .nr-ladder>li.is-feat li,.nr-page .nr-ladder>li.is-feat small{color:#C9CEBF}
.nr-page .nr-ladder>li.is-feat .nr-step{color:var(--lime)}
.nr-page .nr-ladder>li.is-feat .nr-ico{color:var(--lime)}
.nr-page .nr-step{font:600 13.5px var(--text);color:var(--olive)}
.nr-page .nr-ladder h3{font-size:21px}
.nr-page .nr-ladder .for{font-size:14.5px}
.nr-page .nr-lad-price .amt{font:600 26px var(--mono);letter-spacing:-.02em;color:var(--ink)}
.nr-page .nr-lad-price small{font-size:13.5px;color:var(--muted)}
.nr-page .nr-ladder ul{list-style:none;display:grid;gap:8px;padding-top:12px;border-top:1px solid var(--line)}
.nr-page .nr-ladder>li.is-feat ul{border-top-color:#2C3027}
.nr-page .nr-ladder li li{display:flex;gap:10px;font-size:14.5px;color:var(--body)}
.nr-page .nr-ladder li li .nr-ico{width:18px;height:18px;color:var(--olive);stroke-width:2.2;margin-top:3px}

/* ---------- what the IRS asks (dark set-piece) ---------- */
.nr-page .nr-rules-in{padding:96px 0;display:grid;grid-template-columns:minmax(0,.8fr) minmax(0,1.4fr);gap:48px;align-items:start}
.nr-page .nr-rules .kicker{color:var(--lime)}
.nr-page .nr-rules h2{color:#fff}
.nr-page .nr-rules-head p{color:#C9CEBF;margin-top:16px}
.nr-page .nr-rules-grid{list-style:none;display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px}
.nr-page .nr-rules-grid li{display:flex;flex-direction:column;gap:8px;padding:22px;border-radius:var(--r);background:#15180F;border:1px solid #2C3027}
.nr-page .nr-rules-grid .no{font:600 12px var(--head);color:var(--lime);font-variant-numeric:tabular-nums}
.nr-page .nr-rules-grid h3{color:#fff;font-size:17px;line-height:1.3}
.nr-page .nr-rules-grid p{color:#C9CEBF;font-size:14.5px}
.nr-page .nr-rules-grid a{margin-top:auto;display:inline-flex;align-items:center;min-height:44px;font:600 13.5px var(--text);color:var(--lime)}
.nr-page .nr-rules-grid a:hover{color:#fff}
.nr-page .nr-rules :focus-visible{outline-color:var(--lime)}

/* ---------- how it works ---------- */
.nr-page .nr-flow{list-style:none;display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:18px;margin-top:44px}
.nr-page .nr-flow li{position:relative;background:#fff;border:1px solid var(--line);border-radius:var(--r);padding:22px;box-shadow:var(--shadow)}
.nr-page .nr-flow .no{position:absolute;top:22px;right:22px;font:600 12px var(--head);color:var(--muted);font-variant-numeric:tabular-nums}
.nr-page .nr-flow h3{font-size:18px;margin:16px 0 6px}
.nr-page .nr-flow p{font-size:15px}
.nr-page .nr-deal{margin-top:18px;padding:28px;border-radius:var(--r);background:var(--ink);color:#C9CEBF}
.nr-page .nr-deal-h{display:flex;align-items:center;gap:14px;color:#fff;font-size:20px;margin-bottom:18px}
.nr-page .nr-deal .nr-ic{background:rgba(200,240,90,.12);border-color:rgba(200,240,90,.28);color:var(--lime)}
.nr-page .nr-deal dl{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0 32px}
.nr-page .nr-deal dl>div{padding:12px 0;border-top:1px solid #2C3027}
.nr-page .nr-deal dt{font:600 13.5px var(--text);color:var(--lime);margin-bottom:4px}
.nr-page .nr-deal dd{color:#DADED1;font-size:15px;overflow-wrap:anywhere}
.nr-page .nr-deal dd a{color:#fff;text-decoration:underline;text-underline-offset:3px}
.nr-page .nr-deal :focus-visible{outline-color:var(--lime)}

/* FAQ answers: links readable on the open (dark) panel */
.nr-page .faq details[open] p a{color:var(--lime);text-decoration:underline;text-underline-offset:3px}
.nr-page .faq p a{color:var(--ink);text-decoration:underline;text-underline-offset:3px}

/* ---------- guide pages ---------- */
.nr-page .nr-intro{padding:56px 0 24px}
.nr-page .nr-intro-in{display:grid;grid-template-columns:minmax(0,1.5fr) minmax(0,1fr);gap:32px;align-items:start}
.nr-page .nr-answer{padding:28px;border-radius:var(--r);background:var(--lime-soft);border:1px solid #DCEFB0}
.nr-page .nr-answer h2{font-size:13.5px;font-weight:600;font-family:var(--text);font-weight:600;color:var(--olive);margin-bottom:10px}
.nr-page .nr-answer p{color:var(--ink);font-size:17.5px;line-height:1.6}
.nr-page .nr-toc{padding:22px 24px;border:1px solid var(--line);border-radius:var(--r);background:#fff}
.nr-page .nr-toc b{display:block;font:500 13px var(--text);color:var(--muted);margin-bottom:8px}
.nr-page .nr-toc ol{margin:0 0 0 18px;display:grid;gap:2px}
.nr-page .nr-toc li{padding:5px 0}
.nr-page .nr-toc a{display:inline;font-size:15px;color:var(--ink);text-decoration:underline;text-decoration-color:#C9CEC0;text-underline-offset:3px}
.nr-page .nr-sec{padding:72px 0;scroll-margin-top:80px}
.nr-page .nr-sec-in{display:grid;grid-template-columns:minmax(0,.75fr) minmax(0,1.5fr);gap:48px;align-items:start}
.nr-page .nr-sec-head h2{font-size:clamp(24px,2.6vw,32px);line-height:1.15}
.nr-page .nr-sec-body{display:grid;gap:16px;min-width:0}
.nr-page .nr-sec-body p a,.nr-page .nr-sec-body li a,.nr-page .nr-price-note a,.nr-page .nr-answer a,.nr-page .nr-sec-body td a{color:var(--ink);text-decoration:underline;text-decoration-color:var(--olive);text-underline-offset:3px}
.nr-page .nr-list{list-style:none;display:grid;gap:12px}
.nr-page .nr-list li{display:flex;gap:12px;color:var(--body)}
.nr-page .nr-list strong{color:var(--ink)}
.nr-page .nr-scroll{max-width:100%;overflow-x:auto;-webkit-overflow-scrolling:touch}
.nr-page .nr-table{border:1px solid var(--line);border-radius:14px;background:#fff}
.nr-page .nr-table table{width:100%;border-collapse:collapse;font-size:14.5px}
.nr-page .nr-table caption{text-align:left;font:500 13px var(--text);color:var(--muted);padding:14px 16px 4px;caption-side:top}
.nr-page .nr-table th,.nr-page .nr-table td{text-align:left;vertical-align:top;padding:12px 16px;border-bottom:1px solid var(--line)}
.nr-page .nr-table thead th{font:500 13px var(--text);color:var(--muted)}
.nr-page .nr-table tbody th{font-weight:600;color:var(--ink)}
.nr-page .nr-table tbody tr:last-child th,.nr-page .nr-table tbody tr:last-child td{border-bottom:0}
.nr-page .nr-note{font-size:14.5px;color:var(--muted)}
.nr-page .nr-callout{display:flex;gap:12px;padding:16px 18px;border-radius:14px;background:#fff;border:1px solid var(--line);color:var(--ink)}
.nr-page .nr-callout .nr-ico{color:var(--olive);margin-top:3px}
.nr-page .nr-steps{list-style:none;display:grid;gap:12px}
.nr-page .nr-steps li{display:grid;grid-template-columns:40px minmax(0,1fr);gap:14px;padding:16px;border:1px solid var(--line);border-radius:14px;background:#fff}
.nr-page .nr-steps .no{width:40px;height:40px;border-radius:12px;background:var(--ink);color:var(--lime);font:600 14px var(--head);display:grid;place-items:center;font-variant-numeric:tabular-nums}
.nr-page .nr-steps h3{font-size:17px;margin-bottom:4px}
.nr-page .nr-cards{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px}
.nr-page .nr-mini{padding:18px;border:1px solid var(--line);border-radius:14px;background:#fff}
.nr-page .nr-mini h3{font-size:16.5px;margin-bottom:6px}
.nr-page .nr-mini p{font-size:14.5px}
.nr-page .nr-sample{padding:22px;margin:0;min-width:0;max-width:100%}
.nr-page .nr-sec-body>*{min-width:0}
.nr-page .nr-sample-top{display:flex;justify-content:space-between;align-items:flex-start;gap:12px;flex-wrap:wrap;margin-bottom:10px}
.nr-page .nr-sample figcaption b{display:block;font:600 16px var(--head);letter-spacing:-.015em;color:var(--ink)}
.nr-page .nr-sample figcaption span{font:500 13px var(--text);color:var(--muted)}
.nr-page .nr-sample em{font:600 12.5px var(--text);font-style:normal;color:var(--olive);background:var(--lime-soft);border:1px solid #DCEFB0;padding:4px 8px;border-radius:999px;white-space:nowrap}
.nr-page .nr-sample table{min-width:460px}
.nr-page .nr-sample td.t{text-align:left}
.nr-page .nr-sample th.n,.nr-page .nr-sample td.n{text-align:right;white-space:nowrap}
.nr-page .nr-offer{padding:80px 0}
.nr-page .nr-offer-in{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:40px;align-items:center;padding:40px;border-radius:var(--r-lg);background:var(--bg-2);border:1px solid var(--line)}
.nr-page .nr-offer-copy{display:grid;gap:14px;justify-items:start}
.nr-page .nr-offer-copy h2{font-size:clamp(24px,2.6vw,32px)}
.nr-page .nr-offer-card{display:flex;flex-direction:column;gap:14px;padding:28px;border-radius:var(--r);background:#fff;border:1px solid var(--line);box-shadow:var(--shadow)}
.nr-page .nr-offer-card h3{font-size:20px}
.nr-page .nr-offer-card .btn{align-self:flex-start}
.nr-page .nr-related{padding:64px 0 32px}
.nr-page .nr-related h2{font-size:clamp(22px,2.4vw,28px);margin-bottom:20px}
.nr-page .nr-related ul{list-style:none;display:grid;grid-template-columns:repeat(5,minmax(0,1fr));gap:14px}
.nr-page .nr-related a{height:100%;display:flex;flex-direction:column;gap:6px;padding:18px;border:1px solid var(--line);border-radius:14px;background:#fff;transition:border-color .2s}
.nr-page .nr-related a:hover{border-color:var(--olive)}
.nr-page .nr-related b{font:600 16px var(--head);letter-spacing:-.015em;color:var(--ink)}
.nr-page .nr-related span{font-size:14px;color:var(--body)}
.nr-page .nr-sources-wrap{padding:24px 0 8px}
.nr-page .nr-src-h{font:600 18px var(--head);letter-spacing:-.02em}
.nr-page .nr-quote{padding-top:40px}

/* ---------- sticky phone bar (≤760px): hidden while the hero buttons or #quote are on screen ---------- */
.nr-page .nr-sticky{display:none}
@media (max-width:760px){
  .nr-page .nr-sticky{display:flex;gap:8px;position:fixed;left:0;right:0;bottom:0;z-index:55;padding:10px max(12px,env(safe-area-inset-right)) calc(10px + env(safe-area-inset-bottom)) max(12px,env(safe-area-inset-left));background:rgba(14,15,12,.94);backdrop-filter:blur(10px);border-top:1px solid #2C3027;transition:transform .25s}
  .nr-page .nr-sticky .btn{flex:1 1 0;min-width:0;min-height:48px;justify-content:center;padding:0 12px;font-size:15px}
  .nr-page .nr-sticky.is-off{transform:translateY(110%);visibility:hidden}
  .nr-page footer{padding-bottom:84px}
}
@media (prefers-reduced-motion:reduce){.nr-page .nr-sticky{transition:none}}

/* ---------- responsive ---------- */
@media (max-width:1100px){
  .nr-page .nr-who-grid{grid-template-columns:repeat(2,minmax(0,1fr))}
  .nr-page .nr-svc-grid{grid-template-columns:repeat(2,minmax(0,1fr))}
  .nr-page .nr-flow{grid-template-columns:repeat(2,minmax(0,1fr))}
  .nr-page .nr-related ul{grid-template-columns:repeat(3,minmax(0,1fr))}
  .nr-page .nr-rules-in{grid-template-columns:minmax(0,1fr);gap:32px}
}
@media (max-width:880px){
  .nr-page .nr-dash{grid-template-columns:minmax(0,1fr)}
  .nr-page .nr-ladder{grid-template-columns:minmax(0,1fr)}
  .nr-page .nr-intro-in,.nr-page .nr-sec-in,.nr-page .nr-offer-in{grid-template-columns:minmax(0,1fr);gap:24px}
  .nr-page .nr-cards{grid-template-columns:minmax(0,1fr)}
  .nr-page .nr-deal dl{grid-template-columns:minmax(0,1fr)}
  .nr-page .nr-related ul{grid-template-columns:repeat(2,minmax(0,1fr))}
}
@media (max-width:640px){
  .nr-page .nr-who-grid,.nr-page .nr-svc-grid,.nr-page .nr-flow,.nr-page .nr-rules-grid,.nr-page .nr-related ul{grid-template-columns:minmax(0,1fr)}
  .nr-page .nr-who-grid a{display:grid;grid-template-columns:42px minmax(0,1fr);column-gap:14px;row-gap:4px;padding:16px}
  .nr-page .nr-who-grid a .nr-ic{grid-row:span 3}
  .nr-page .nr-chips li{font-size:12.5px;padding:5px 9px}
  .nr-page .nr-sec{padding:52px 0}
  .nr-page .nr-rules-in{padding:64px 0}
  .nr-page .nr-offer-in{padding:22px}
  .nr-page .nr-offer-card,.nr-page .nr-answer,.nr-page .nr-deal{padding:20px}
  .nr-page .nr-card{padding:22px}
}
.nr-page .nr-price .amt.txt{font:600 17px var(--head);letter-spacing:-.015em}
.nr-page .nr-table tbody th{min-width:84px}