/* v75 mobile readiness: tap targets >=44px, wrapping, 16px body text. Mobile/tablet only; desktop unchanged. */
@media (max-width:900px){
  html{-webkit-text-size-adjust:100%;text-size-adjust:100%}
  body{font-size:16px;overflow-wrap:break-word}
  img,video,svg{max-width:100%}
  /* header controls */
  .lang-switcher{gap:4px}
  .lang-btn,nav a.lang{min-width:48px;min-height:44px;display:inline-flex;align-items:center;justify-content:center;box-sizing:border-box}
  .mobile-menu-toggle{min-width:48px;min-height:48px;box-sizing:border-box}
  nav a.logo{min-height:48px}
  .v70-mobile-menu summary{min-height:44px;box-sizing:border-box;padding-top:10px;padding-bottom:10px}
  .v70-mobile-menu a,.mobile-menu a,.nav-links.open a{min-height:44px;display:flex;align-items:center;box-sizing:border-box}
  /* breadcrumb, table of contents, FAQ */
  .guide-breadcrumb{display:flex;flex-wrap:wrap;align-items:center;gap:0 4px}
  .guide-breadcrumb a{min-width:44px;justify-content:center;display:inline-flex;align-items:center;min-height:44px;padding:0 4px}
  .guide-toc a{display:block;min-width:44px;min-height:44px;padding:11px 0;box-sizing:border-box}
  details>summary{min-height:44px;box-sizing:border-box;padding-top:11px;padding-bottom:11px}
  .source-list li{margin:0}
  .source-list a{display:inline-block;padding:12px 0}
  .guide-table-wrap{overflow-x:auto;-webkit-overflow-scrolling:touch}
  .guide-main table{max-width:100%}
  .guide-main p,.guide-main li,.guide-main td,.guide-main th,.guide-main summary{font-size:max(16px,1em)}
  /* cards and buttons */
  .client-path-grid article a,.v43-insight-card .read,.related-service a{display:inline-flex;align-items:center;min-height:44px}
  .guide-language-links a{display:inline-flex;align-items:center;min-height:44px;padding:0 10px}
  .cat-btn{min-height:44px;box-sizing:border-box}
  .btn,button,[type=submit],.cta-button{min-height:48px}
  /* footer links */
  .footer-col a,.footer-grid a,.footer-brand a,.v70-privacy-footer a,.privacy-footer-link a{display:flex;align-items:center;min-height:44px;box-sizing:border-box}
  .footer-brand a.logo,.footer-brand a{display:inline-flex}
  .privacy-footer-link,.v70-privacy-footer{display:block}
  /* forms and contact */
  input:not([type=checkbox]):not([type=radio]),select,textarea{min-height:48px;font-size:16px;box-sizing:border-box}
  .v53-contact-value a{display:inline-flex;align-items:center;min-height:44px}
  .v53-form-note a,.v53-secure-note a,.v70-form-guidance a{display:inline-block;padding:12px 0}
  /* never clip text */
  h1,h2,h3,h4,p,li,td,th,a,summary{overflow-wrap:anywhere}
  /* v77: table cells keep whole words; the wrapper scrolls sideways instead */
  .guide-table-wrap td,.guide-table-wrap th{overflow-wrap:normal;word-break:normal;hyphens:manual}
  .guide-table-wrap table{min-width:480px}
}
@media (max-width:900px){
  /* body copy 16px; micro-labels never below 12px */
  p,li,label,.article-excerpt,.resources-head-note,.irs-source-note,.v57-subscribe-note,.v53-mini-note,.v53-form-note,.v53-office-intro,.v70-form-guidance,.v53-secure-note,.v53-contact-value,.panel-intro,.sidebar-subtitle,.footer-col a,.footer-grid a,.footer-bottom,.footer-bottom p,.client-portal-link,.privacy-footer-link a,.v70-privacy-footer a,.v75-date,.cat-name,.guide-main .guide-breadcrumb,.guide-main .guide-meta,.guide-main summary,.v57-news-primary,.v57-news-secondary{font-size:max(16px,1em)}
  .footer-bottom,.footer-bottom p{font-size:16px}
  html body .eyebrow,html body .section-label,html body .hero-eyebrow,html body .credential-tag,html body .license-credential-badge,html body .v63-authority-label,html body .v57-subscribe-kicker,html body .v53-kicker,html body .panel-kicker,html body .v53-contact-label,html body .stat-label,html body .resource-stat-label,html body .resource-brief-top,html body .sidebar-label,html body .article-category,html body .marquee-item,html body .read,html body .v64-wordmark,html body .guide-main h4,html body .footer-col h4,html body .footer-grid h4,html body .v53-field label,html body form label,html body .cred-tag,html body .value-num,html body nav a.lang,html body .v43-insight-card .eyebrow,html body .v43-insight-card .read,html body .irs-source-note,html body .resource-stat-label span,html body .hero-badges span,html body .about-hero span{font-size:12px!important}
  html body .btn-primary,html body .btn-secondary,html body .v53-submit,html body .v57-news-primary,html body .v57-news-secondary,html body .cta-button{font-size:14px!important;white-space:normal!important;max-width:100%;box-sizing:border-box;text-align:center}
}
@media (max-width:900px){nav a.nav-logo,a.nav-logo,a.btn-outline{display:inline-flex;align-items:center;min-height:48px;box-sizing:border-box}}