:root{--navy:#123b67;--blue:#1769aa;--bg:#f4f7fb;--line:#dbe4ee;--text:#182433;--muted:#65758a;--good:#087f5b;--warn:#9a6700}*{box-sizing:border-box}body{margin:0;font-family:Inter,system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif;color:var(--text);background:var(--bg)}button,input,select{font:inherit}.sitm-top{height:72px;background:#fff;border-bottom:1px solid var(--line);display:flex;align-items:center;justify-content:space-between;padding:0 4vw;position:sticky;top:0;z-index:10}.sitm-brand{display:flex;gap:12px;align-items:center}.sitm-brand>b{background:var(--navy);color:#fff;border-radius:12px;width:42px;height:42px;display:grid;place-items:center;font-size:22px}.sitm-brand span{display:flex;flex-direction:column}.sitm-brand small,.sitm-top-right span{color:var(--muted)}.sitm-top-right{display:flex;gap:18px;align-items:center}.sitm-top-right select{max-width:240px}.sitm-top a{color:var(--navy);font-weight:700;text-decoration:none}.sitm-shell{max-width:1080px;margin:auto;padding:36px 24px 70px}.sitm-intro{display:flex;justify-content:space-between;gap:24px;align-items:end}.sitm-intro h1{font-size:clamp(30px,5vw,48px);margin:6px 0}.sitm-intro p{max-width:720px;color:var(--muted);font-size:18px;line-height:1.6}.sitm-kicker{font-size:12px;letter-spacing:.12em;color:var(--blue);font-weight:800}.sitm-progress-copy{text-align:right;display:flex;flex-direction:column;gap:5px}.sitm-progress-copy small{color:var(--good)}.sitm-progress-copy .is-error{color:#b42318}.sitm-steps{display:grid;grid-template-columns:repeat(7,1fr);gap:8px;margin:28px 0}.sitm-steps button{border:0;background:transparent;color:var(--muted);padding:10px 3px;display:flex;flex-direction:column;align-items:center;gap:6px;cursor:pointer}.sitm-steps b{width:34px;height:34px;border-radius:50%;display:grid;place-items:center;background:#e4ebf3}.sitm-steps .is-active b{background:var(--navy);color:#fff}.sitm-steps .is-complete b{background:var(--good);color:#fff}.sitm-panel{background:#fff;border:1px solid var(--line);border-radius:18px;padding:32px;box-shadow:0 12px 35px rgba(35,58,82,.06)}.sitm-panel-head h2{font-size:28px;margin:6px 0}.sitm-panel-head p,.sitm-note{color:var(--muted);line-height:1.6}.sitm-choice-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:16px;margin-top:26px}.sitm-choice-grid label{border:2px solid var(--line);border-radius:14px;padding:22px;cursor:pointer;display:grid;grid-template-columns:auto 1fr;gap:8px 12px}.sitm-choice-grid input{grid-row:1/3}.sitm-choice-grid small{color:var(--muted)}.sitm-fields{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:20px;margin-top:24px}.sitm-fields label{display:flex;flex-direction:column;gap:8px;font-weight:650}.sitm-fields small{font-weight:400;color:var(--muted)}input,select{border:1px solid #bdcbd9;border-radius:9px;padding:12px;background:#fff;min-width:0}.sitm-check{flex-direction:row!important;align-items:center}.sitm-section{border-top:1px solid var(--line);margin-top:24px;padding-top:12px}.sitm-section h3{margin-bottom:0}.sitm-actions{display:flex;justify-content:space-between;margin-top:20px}.sitm-primary,.sitm-secondary{border:0;border-radius:10px;padding:13px 20px;font-weight:750;cursor:pointer}.sitm-primary{background:var(--navy);color:#fff}.sitm-secondary{background:#e7eef6;color:var(--navy)}.sitm-live-total{margin-top:28px;background:#eef6ff;border-radius:12px;padding:18px;display:flex;justify-content:space-between;font-size:18px}.sitm-review{display:grid;gap:0;margin-top:20px}.sitm-review>div,.sitm-compare article>div>div{display:grid;grid-template-columns:1fr auto auto;align-items:center;gap:18px;padding:14px 0;border-bottom:1px solid var(--line)}.sitm-review button{border:0;background:none;color:var(--blue);font-weight:700;cursor:pointer}.sitm-recommendation{text-align:center;background:#eaf7f2;padding:22px;border-radius:14px;display:flex;flex-direction:column;gap:6px}.sitm-recommendation strong{font-size:28px;color:var(--good)}.sitm-compare{display:grid;grid-template-columns:1fr 1fr;gap:20px;margin-top:22px}.sitm-compare article{border:1px solid var(--line);border-radius:14px;padding:20px}.sitm-compare article.is-best{border:2px solid var(--good)}.sitm-compare .total{font-size:18px}.sitm-report-actions{display:flex;gap:12px;margin:24px 0}.sitm-computation{border-top:1px solid var(--line);padding-top:20px}.sitm-computation-grid{display:grid;grid-template-columns:1fr 1fr;gap:32px}.sitm-computation p{display:flex;justify-content:space-between;border-bottom:1px solid var(--line);padding-bottom:10px}.sitm-fineprint,.sitm-empty{color:var(--muted)}.sitm-upload-box{margin-top:24px;padding:20px;background:#f7f9fc;border:1px dashed #9db1c5;border-radius:14px}.sitm-upload-box>div:first-child{display:flex;flex-direction:column;gap:5px}.sitm-upload-controls{display:grid;grid-template-columns:180px 1fr auto;gap:10px;margin-top:15px}.sitm-import-card{margin-top:18px;background:#fff;border:1px solid var(--line);padding:16px;border-radius:12px;display:flex;flex-direction:column;gap:10px}.sitm-import-card>small{color:var(--muted)}.sitm-import-fields{display:grid;gap:8px}.sitm-import-fields label{display:flex;gap:9px}.sitm-import-fields span{display:flex;flex-direction:column;text-transform:capitalize}.sitm-import-fields small{color:var(--muted)}@media(max-width:760px){.sitm-top{height:auto;padding:14px 18px}.sitm-top-right span,.sitm-top-right a{display:none}.sitm-shell{padding:24px 14px 50px}.sitm-intro{align-items:start;flex-direction:column}.sitm-progress-copy{text-align:left}.sitm-steps{overflow:auto;grid-template-columns:repeat(7,80px)}.sitm-steps span{font-size:12px}.sitm-panel{padding:22px 16px}.sitm-choice-grid,.sitm-fields,.sitm-compare,.sitm-computation-grid{grid-template-columns:1fr}.sitm-upload-controls{grid-template-columns:1fr}.sitm-review>div{grid-template-columns:1fr auto}.sitm-review button{grid-column:2}.sitm-actions{position:sticky;bottom:0;background:var(--bg);padding:12px 0}.sitm-top-right select{max-width:150px}}@media print{.sitm-top,.sitm-intro,.sitm-steps,.sitm-actions,.sitm-panel:not([data-panel=result]),.sitm-report-actions{display:none!important}.sitm-shell{padding:0}.sitm-panel[data-panel=result]{display:block!important;border:0;box-shadow:none;padding:0}.sitm-body{background:#fff}}
.sitm-layout{display:grid;grid-template-columns:230px minmax(0,1fr);min-height:calc(100vh - 72px)}.sitm-sidebar{background:#0b2948;padding:24px 14px}.sitm-sidebar nav{position:sticky;top:96px;display:grid;gap:6px}.sitm-sidebar button{border:0;background:transparent;color:#c9d8e7;text-align:left;padding:12px 14px;border-radius:9px;cursor:pointer;font-weight:650}.sitm-sidebar button:hover,.sitm-sidebar button.is-active{background:#fff;color:var(--navy)}.sitm-sidebar span{float:right;background:#c9382a;color:#fff;border-radius:20px;min-width:20px;padding:1px 6px;text-align:center}.sitm-page-head{display:flex;justify-content:space-between;align-items:end;gap:20px;margin-bottom:24px}.sitm-page-head h1{font-size:38px;margin:6px 0}.sitm-page-head p{color:var(--muted);margin:0}.sitm-dashboard-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:15px}.sitm-stat-card,.sitm-dashboard-panels article,.sitm-list>article,.sitm-settings-card{background:#fff;border:1px solid var(--line);border-radius:15px;padding:20px}.sitm-stat-card span{color:var(--muted)}.sitm-stat-card strong{display:block;font-size:25px;margin-top:8px}.sitm-dashboard-panels{display:grid;grid-template-columns:1fr 1fr;gap:18px;margin-top:18px}.sitm-list{display:grid;gap:12px}.sitm-list>article{display:flex;justify-content:space-between;gap:18px;align-items:center}.sitm-list small{color:var(--muted)}.sitm-list-actions{display:flex;gap:8px}.sitm-inline-fields{display:grid;grid-template-columns:1fr 180px auto;gap:12px;align-items:end}.sitm-settings-card{display:grid;gap:14px;margin-bottom:18px}.sitm-settings-card label{display:flex;gap:8px;align-items:center}.sitm-settings-card label:not(:has(input[type=checkbox])){flex-direction:column;align-items:stretch}.sitm-report-brand,.sitm-report-party{display:flex;justify-content:space-between;gap:20px;border-bottom:1px solid var(--line);padding-bottom:14px;margin-bottom:18px}.sitm-report-brand div:first-child{display:flex;flex-direction:column}.sitm-report-brand small,.sitm-report-party small{color:var(--muted)}.sitm-reco{border-left:4px solid var(--good)!important}.sitm-notification-unread{border-left:4px solid var(--blue)!important}
@media(max-width:900px){.sitm-layout{grid-template-columns:1fr}.sitm-sidebar{padding:8px;overflow:auto}.sitm-sidebar nav{position:static;display:flex;min-width:max-content}.sitm-sidebar button{white-space:nowrap}.sitm-dashboard-grid{grid-template-columns:repeat(2,1fr)}}@media(max-width:650px){.sitm-dashboard-grid,.sitm-dashboard-panels{grid-template-columns:1fr}.sitm-page-head{align-items:start;flex-direction:column}.sitm-inline-fields{grid-template-columns:1fr}.sitm-list>article{align-items:flex-start;flex-direction:column}}@media print{.sitm-sidebar{display:none!important}.sitm-layout{display:block}.sitm-report-brand,.sitm-report-party{display:flex!important}}
/* v1.2.0 professional tax workspace */
.sitm-year-chip{background:#edf4fb;border:1px solid #d5e2ef;border-radius:999px;padding:8px 12px;font-weight:700;color:var(--navy)!important}.sitm-nav-group{display:grid;gap:5px;padding:0 0 16px}.sitm-nav-group+ .sitm-nav-group{border-top:1px solid rgba(255,255,255,.1);padding-top:16px}.sitm-nav-group>small{color:#7893ad;font-size:10px;letter-spacing:.14em;font-weight:800;padding:0 14px 6px}.sitm-upload-heading{display:flex!important;flex-direction:row!important;align-items:flex-start;justify-content:space-between;gap:18px}.sitm-security-badge{background:#eaf7f2;color:var(--good);border-radius:999px;padding:7px 11px;font-size:12px;font-weight:800;white-space:nowrap}.sitm-source-guide{display:grid;grid-template-columns:repeat(3,1fr);gap:10px;margin-top:18px}.sitm-source-guide article{background:#fff;border:1px solid var(--line);border-radius:10px;padding:13px;display:flex;flex-direction:column;gap:5px}.sitm-source-guide small{color:var(--muted);line-height:1.45}.sitm-import-card{padding:0;overflow:hidden}.sitm-import-card-head{display:flex;justify-content:space-between;gap:16px;padding:18px;border-bottom:1px solid var(--line);background:#fbfcfe}.sitm-import-card-head>div{display:flex;flex-direction:column;gap:5px}.sitm-import-card-head>span{height:max-content;background:#edf4fb;color:var(--navy);border-radius:999px;padding:6px 10px;font-size:11px;font-weight:800;text-transform:uppercase}.sitm-import-summary{display:grid;grid-template-columns:repeat(3,1fr);gap:1px;background:var(--line);border-bottom:1px solid var(--line)}.sitm-import-summary span{background:#fff;padding:14px;display:flex;flex-direction:column;color:var(--muted);font-size:12px}.sitm-import-summary strong{font-size:20px;color:var(--text)}.sitm-import-fields{padding:18px}.sitm-import-group{border:1px solid var(--line);border-radius:11px;overflow:hidden;margin-bottom:12px}.sitm-import-group h4{margin:0;padding:11px 14px;background:#f5f8fb;font-size:13px;color:var(--navy)}.sitm-import-group label{display:grid;grid-template-columns:auto 1fr auto;align-items:center;padding:12px 14px;border-top:1px solid var(--line)}.sitm-import-group label:first-of-type{border-top:0}.sitm-import-group label.has-conflict{background:#fff9e8}.sitm-import-group span{display:flex;flex-direction:column;text-transform:none}.sitm-import-group em{font-style:normal;font-size:11px;font-weight:800;color:var(--good);background:#eaf7f2;padding:5px 8px;border-radius:999px}.sitm-import-group .has-conflict em{color:var(--warn);background:#fff1c7}.sitm-import-warnings{margin:0 18px 18px;border:1px solid #ead79d;background:#fffaf0;border-radius:10px;padding:12px 14px}.sitm-import-warnings summary{font-weight:750;cursor:pointer}.sitm-import-warnings li{color:var(--muted);margin-top:7px;line-height:1.45}.sitm-import-actions{display:flex;justify-content:space-between;align-items:center;gap:14px;padding:16px 18px;background:#f7f9fc;border-top:1px solid var(--line)}.sitm-import-actions small{color:var(--muted)}.sitm-empty-state{margin:18px;padding:18px;border-radius:10px;background:#fff7ed;color:#8a4b08}.sitm-capability-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:16px;margin-bottom:28px}.sitm-capability-grid article{background:#fff;border:1px solid var(--line);border-radius:15px;padding:20px;display:flex;gap:14px;box-shadow:0 8px 22px rgba(35,58,82,.04)}.sitm-capability-grid article>div{display:flex;flex-direction:column;gap:7px}.sitm-capability-grid small{color:var(--muted);line-height:1.4}.sitm-capability-icon{width:42px;height:42px;border-radius:10px;background:#eaf2fa;color:var(--navy);display:grid;place-items:center;font-size:11px;font-weight:900;flex:0 0 auto}.sitm-section-title{display:flex;justify-content:space-between;margin:8px 0 14px}.sitm-section-title h2{margin:0 0 4px}.sitm-section-title p{margin:0;color:var(--muted)}.sitm-document-status{display:flex;flex-direction:column;align-items:flex-end;gap:5px}.sitm-document-status>span{border-radius:999px;background:#edf4fb;padding:5px 8px;font-size:11px;font-weight:800;text-transform:capitalize}.sitm-document-status .status-applied{background:#eaf7f2;color:var(--good)}.sitm-document-status .status-reconciled_review_required,.sitm-document-status .status-review_required{background:#fff1c7;color:var(--warn)}
@media(max-width:900px){.sitm-source-guide,.sitm-capability-grid{grid-template-columns:1fr}.sitm-nav-group{display:contents}.sitm-nav-group>small{display:none}.sitm-nav-group+ .sitm-nav-group{border:0;padding:0}.sitm-year-chip{display:none}}
@media(max-width:650px){.sitm-upload-heading,.sitm-import-card-head,.sitm-import-actions{flex-direction:column}.sitm-import-summary{grid-template-columns:1fr 1fr 1fr}.sitm-import-group label{grid-template-columns:auto 1fr}.sitm-import-group em{grid-column:2;justify-self:start}.sitm-document-status{align-items:flex-start}}

/* v1.3.0 professional tax engine and development verification */
.sitm-head-actions{display:flex;gap:10px;align-items:center;flex-wrap:wrap}.sitm-professional-sections{display:grid;grid-template-columns:1.15fr .85fr;gap:18px;margin-top:24px}.sitm-professional-sections>section{border:1px solid var(--sitm-border,#dfe5ec);border-radius:14px;padding:18px;background:#fff}.sitm-trace-row,.sitm-activity-row{display:flex;justify-content:space-between;gap:16px;padding:12px 0;border-bottom:1px solid #edf1f5}.sitm-trace-row:last-child,.sitm-activity-row:last-child{border-bottom:0}.sitm-trace-row span,.sitm-activity-row{min-width:0}.sitm-trace-row small,.sitm-activity-row small,.sitm-validation-item small{display:block;color:#667085;margin-top:4px;line-height:1.45}.sitm-validation-item{padding:12px 14px;border-radius:10px;margin-bottom:10px;border-left:4px solid #98a2b3;background:#f8fafc}.sitm-validation-item.is-success{border-left-color:#17a673;background:#f1fbf7}.sitm-validation-item.is-warning{border-left-color:#f59e0b;background:#fff9ed}.sitm-validation-item.is-error{border-left-color:#dc3545;background:#fff3f4}.sitm-stat-card strong{letter-spacing:-.02em}.sitm-page-head{align-items:flex-start}@media(max-width:800px){.sitm-professional-sections{grid-template-columns:1fr}.sitm-head-actions{width:100%}.sitm-head-actions button{flex:1}}

.sitm-danger-link{border:0;background:transparent;color:#b42318;font-weight:700;padding:.55rem .65rem;cursor:pointer}.sitm-danger-link:hover{text-decoration:underline}