.canceled-debt-tax-1099c { max-width: 1100px; }

.canceled-debt-tax-1099c .hero { margin-top: 1rem; margin-bottom: 1rem; }

.canceled-debt-tax-1099c .hero h1 { font-size: 2rem; margin-bottom: .25rem; }

.canceled-debt-tax-1099c .subhead { color: #334155; margin: .25rem 0 1rem; }

.canceled-debt-tax-1099c .hero-cta { display: flex; gap: 1rem; flex-wrap: wrap; }

.btn { display:inline-block; padding:.6rem 1rem; border-radius:.75rem; text-decoration:none; }

.btn-primary { background:#0ea5e9; color:white; }

.btn-link { color:#0ea5e9; }

.breadcrumbs { font-size:.9rem; margin:.5rem 0 1rem; color:#6b7280; }

.breadcrumbs a { color:#6b7280; text-decoration:none; }

.breadcrumbs .current { color:#111827; }

.canceled-debt-tax-1099c .toc { background:#f8fafc; border:1px solid #e5e7eb; border-radius: .75rem; padding:1rem; margin: 0 0 1rem; }

.canceled-debt-tax-1099c .toc h2 { font-size:1rem; margin:0 0 .5rem; }

.canceled-debt-tax-1099c .toc ol { margin:0; padding-left: 1rem; line-height:1.6; }

.content { display:grid; grid-template-columns: 1fr; gap: 1rem; }

.block { background:#fff; border:1px solid #e5e7eb; border-radius:.75rem; padding:1rem; }

.checklist { padding-left:1.25rem; }

.checklist li { margin:.25rem 0; }

.table-wrap { overflow-x:auto; margin-top:.5rem; }

.table-wrap table { width:100%; border-collapse: collapse; }

.table-wrap th, .table-wrap td { border:1px solid #e5e7eb; padding:.6rem; text-align:left; }

.table-wrap thead th { background:#f1f5f9; }

.steps { padding-left:1.25rem; }

.steps li { margin:.35rem 0; }

.glossary dt { font-weight:600; margin-top:.5rem; }

.glossary dd { margin:0 0 .5rem 0; color:#334155; }

.card { background:#f8fafc; border:1px solid #e5e7eb; border-radius:.75rem; padding:1rem; text-align:left; }

.details { border:1px solid #e5e7eb; border-radius:.5rem; padding:.6rem .8rem; margin:.5rem 0; background:#fff; }

.details summary { cursor:pointer; font-weight:600; }

.alt-links { padding-left:1.25rem; }

.alt-links li { margin:.5rem 0; }

.alt-links a { color:#0ea5e9; text-decoration:none; }

.alt-links a:hover { text-decoration:underline; }

/* ====== HERO PRO ====== */
.hero-pro {
  background: radial-gradient(1200px 500px at 10% -10%, rgba(14,165,233,.15), transparent),
              linear-gradient(180deg, #ffffff 0%, #f8fafc 100%);
  border: 1px solid #e5e7eb;
  border-radius: 1rem;
  padding: 1.25rem;
  margin: .75rem 0 1rem;
}
.hero-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 1rem;
  align-items: start;
}
.eyebrow {
  font-size: .85rem;
  letter-spacing: .02em;
  color: #0284c7;
  font-weight: 600;
  margin: 0 0 .25rem;
}
.hero-pro h1 {
  font-size: 2rem;
  line-height: 1.2;
  margin: 0 0 .25rem;
}
.hero-pro .subhead {
  color: #334155;
  margin: .25rem 0 .75rem;
}
.quick-facts {
  margin: 0 0 .9rem;
  padding-left: 1.25rem;
}
.quick-facts li { margin: .25rem 0; }

.hero-cta { display:flex; gap:.6rem; flex-wrap:wrap; margin:.25rem 0 .75rem; }
.btn { display:inline-block; padding:.6rem 1rem; border-radius:.75rem; text-decoration:none; }
.btn-primary { background:#0ea5e9; color:#fff; }
.btn-outline { color:#0ea5e9; border:1px solid #bae6fd; background:#f0f9ff; }

.trust-row { display:flex; gap:.5rem; flex-wrap:wrap; }
.badge { background:#f1f5f9; border:1px solid #e5e7eb; color:#334155; padding:.35rem .6rem; border-radius:999px; font-size:.85rem; }


/* ====== STICKY TOC ====== */
.sticky-toc {
  margin: .75rem 0 1rem;
}
.toc-mobile { display: none; }
.toc-desktop {
  position: sticky; top: 90px;
  background:#fff; border:1px solid #e5e7eb; border-radius:.75rem; padding:1rem;
}
.toc-desktop h2 { font-size:1rem; margin:0 0 .5rem; color:#0f172a; }
.toc-desktop ol { margin:0; padding-left:1rem; line-height:1.6; }
.toc-desktop a { color:#0ea5e9; text-decoration:none; }
.toc-desktop a:hover { text-decoration:underline; }

/* ====== RESPONSIVE ====== */
@media (max-width: 1024px) {
  .hero-grid { grid-template-columns: 1fr; }
  .toc-desktop { display:none; }
  .toc-mobile { display:block; }
  .toc-mobile summary {
    list-style:none; cursor:pointer; font-weight:700; padding:.8rem 1rem;
    border:1px solid #e5e7eb; border-radius:.75rem; background:#f8fafc; color:#0f172a;
  }
  .toc-mobile[open] summary { border-bottom-left-radius:0; border-bottom-right-radius:0; }
  .toc-mobile ol { border:1px solid #e5e7eb; border-top:0; border-radius:0 0 .75rem .75rem; padding: .6rem 1.2rem; background:#fff; }
}