:root{--irpf-navy:#141b3a;--irpf-blue:#4f73ff;--irpf-cyan:#79e7ff;--irpf-cream:#fff9ed;--irpf-ink:#17213c;--irpf-muted:#5e6881;--irpf-line:#d9dfef;--irpf-card:#eef2ff}
.irpf-shell{width:min(1120px,calc(100% - 32px));margin:auto}.irpf-hero{padding:86px 0 68px;color:#fff;background:radial-gradient(circle at 80% 12%,rgba(121,231,255,.22),transparent 32%),linear-gradient(145deg,#111733,#202d68)}.irpf-tag,.irpf-label{font:800 .75rem/1.2 system-ui;letter-spacing:.14em}.irpf-tag{color:var(--irpf-cyan)}.irpf-hero h1{font-size:clamp(2.5rem,6.5vw,5.4rem);line-height:.97;letter-spacing:-.055em;max-width:1050px;margin:.28em 0}.irpf-lead{max-width:870px;font-size:clamp(1.05rem,2vw,1.3rem);line-height:1.65}.irpf-hero-actions,.irpf-actions{display:flex;gap:12px;flex-wrap:wrap;align-items:center}.irpf-button,.irpf-actions button{border:0;border-radius:999px;background:var(--irpf-cyan);color:#0b1838;padding:14px 19px;font:800 .95rem/1 system-ui;text-decoration:none;cursor:pointer}.irpf-link{color:#fff;font-weight:750}.irpf-safety{font-size:.9rem;color:#c8d7ff;margin-top:22px}.irpf-section{padding:72px 0;border-bottom:1px solid var(--irpf-line)}.irpf-section h2{font-size:clamp(1.8rem,4vw,3.25rem);line-height:1.05;letter-spacing:-.04em;max-width:900px}.irpf-label{color:#3755c8}.irpf-intro{display:flex;justify-content:space-between;gap:24px;align-items:end}.irpf-live{font-size:.85rem;color:var(--irpf-muted)}.irpf-live span{display:inline-block;width:9px;height:9px;border-radius:50%;background:#1ea873;margin-right:6px}.irpf-tool{display:grid;grid-template-columns:minmax(0,.84fr) minmax(0,1.16fr);gap:22px;margin-top:30px}.irpf-form,.irpf-result{border-radius:24px;padding:clamp(22px,4vw,38px)}.irpf-form{background:var(--irpf-card);border:1px solid #d2dafa}.irpf-form label{display:block;font-weight:850;font-size:1.08rem;margin-bottom:12px}.irpf-form select{width:100%;padding:14px;border:1px solid #aebbe8;border-radius:12px;background:#fff;color:var(--irpf-ink);font:inherit}.irpf-privacy,.irpf-method{color:var(--irpf-muted);font-size:.91rem;line-height:1.6}.irpf-route{display:grid;grid-template-columns:repeat(3,1fr);gap:6px;margin-top:32px}.irpf-route span{background:#fff;border:1px solid #bdc8ec;border-radius:999px;padding:10px 6px;text-align:center;font-size:.7rem;font-weight:900;letter-spacing:.06em}.irpf-result{background:var(--irpf-navy);color:#fff}.irpf-result-kicker{color:var(--irpf-cyan);font-size:.76rem;font-weight:900;letter-spacing:.13em}.irpf-result h3{font-size:clamp(1.65rem,3.5vw,2.7rem);letter-spacing:-.035em;margin:.35em 0}.irpf-result p{line-height:1.55}.irpf-next{background:#202c5d;border-left:4px solid var(--irpf-cyan);padding:16px 18px;border-radius:0 14px 14px 0;margin:22px 0}.irpf-next strong{color:var(--irpf-cyan);font-size:.72rem;letter-spacing:.11em}.irpf-next p{margin:.4rem 0 0}.irpf-not{color:#c4cdec}.irpf-official{display:inline-block;color:var(--irpf-cyan);font-weight:800;margin-bottom:14px}.irpf-card{background:#202c5d;border:1px solid #3d4f91;border-radius:14px;padding:15px;margin:14px 0}.irpf-actions button+button{background:transparent;color:#fff;border:1px solid #8fa1df}.irpf-copy{min-height:1.2em;color:var(--irpf-cyan);font-size:.88rem}.irpf-data{background:var(--irpf-cream)}.irpf-stats{display:grid;grid-template-columns:repeat(3,1fr);gap:16px;margin:28px 0}.irpf-stats article{background:#fff;border-radius:18px;border-top:5px solid var(--irpf-blue);padding:24px}.irpf-stats strong{display:block;font-size:clamp(2.2rem,5vw,4rem);letter-spacing:-.05em;color:#2745b6}.irpf-stats span{display:block;line-height:1.4}.irpf-table-wrap{overflow-x:auto}.irpf-table-wrap table{border-collapse:collapse;width:100%;min-width:760px}.irpf-table-wrap th,.irpf-table-wrap td{text-align:left;vertical-align:top;padding:16px;border-bottom:1px solid var(--irpf-line)}.irpf-table-wrap th{background:#eef2ff}.irpf-insights{display:grid;grid-template-columns:repeat(3,1fr);gap:16px}.irpf-insights article{background:#f3f5fb;border-radius:18px;padding:24px}.irpf-insights b{font-size:2rem;color:#3755c8}.irpf-warning{background:#fff1dd}.irpf-sources{display:grid;gap:12px;padding-left:1.2rem}details{border-bottom:1px solid var(--irpf-line);padding:16px 0}summary{font-weight:850;cursor:pointer}
@media(max-width:760px){.irpf-tool,.irpf-stats,.irpf-insights{grid-template-columns:1fr}.irpf-intro{display:block}.irpf-hero{padding:62px 0 52px}.irpf-section{padding:52px 0}.nav-links{display:none}}
@media(prefers-reduced-motion:reduce){*{scroll-behavior:auto!important;transition:none!important}}