body{color:#353535;font-family:Avenir LT W01_55 Roman1475520,Helvetica Neue,Helvetica,Arial,sans-serif}a{color:#174a7c;text-decoration:underline}a:hover{color:#f0573e}a.print-link{text-decoration:none}a.print-link:hover,span.social-link:hover{color:#f0573e}.share-links{color:#174a7c;float:right;padding-right:2rem;padding-bottom:1rem}span.social-link{cursor:pointer}textarea{display:none}.social-link>span:hover{color:#f0573e}.social-link{font-family:Avenir LT W01_95 Black1475556,Helvetica Neue,Helvetica,Arial,sans-serif;margin-left:1rem;text-decoration:none}.clear{clear:both}.container{max-width:90%!important}#form-illo{border:1px solid #e2e2e2;float:left;width:48%}#form-illo a{text-decoration:none}#mobile-hed-img,#print-logo{display:none}#grouped-tax-fields-accordion{width:48%;float:right}.at_a11y{display:none}#aboutNavBar{display:none;position:absolute;top:50px;height:50px;background:#efefef;color:#696969;text-transform:uppercase;font-size:18px;width:100%;cursor:pointer}#aboutNavTitle{display:none;padding-top:13px;text-align:center;width:100%}#aboutNavTitle a{color:inherit;text-decoration:none}#header-pinned{background:#fff;border-bottom:2px solid #eee;color:#333;font:Avenir LT W01_55 Roman1475520,Helvetica Neue,Helvetica,Arial,sans-serif;font-size:16px;height:56px;left:0;position:fixed;top:0;transition:top .25s linear;width:100%;z-index:999;-webkit-transition:top .25s linear;-moz-transition:top .25s linear;-o-transition:top .25s linear}#header-pinned *{color:#333;font-family:Avenir LT W01_55 Roman1475520,Helvetica Neue,Helvetica,Arial,sans-serif;text-decoration:none}#header-pinned .share-icons{background-color:transparent;width:69px;height:50px;margin:0;padding:0;top:0;width:60px;position:absolute;right:0}#header-pinned .share-icons .shareThisB{display:block;background-repeat:no-repeat;background-image:url(https://www.urban.org/sites/all/themes/urban/images/generated/icons-s8fe141aaaa.png);background-position:0 -2396px;height:32px;width:32px;float:none;margin:0 auto}#header-pinned .share-icons .shareThisP{border-top:0;border-left:1px solid #e6e5e5;height:56px;padding:11px 0 0}#header-pinned .share-icons .shareThisW{background-color:#fff;position:absolute;left:-100px;padding:5px;width:160px;z-index:3;display:none;float:none;top:50px;right:0;left:auto;width:300px;text-align:right;border:0;background:transparent}#header-pinned .share-icons .addthis_toolbox{display:inline-block;width:auto;border-top:0;background:#fff;padding:10px 10px 0 0;margin:0 auto}#header-pinned .share-icons .addthis_toolbox a{margin-bottom:5px}#header-pinned .share-icons .addthis_button_facebook,#header-pinned .share-icons .at15t_twitter.at16t_twitter{display:block;background-repeat:no-repeat;background-image:url(https://www.urban.org/sites/all/themes/urban/images/generated/icons-s8fe141aaaa.png);background-position:0 -2056px;height:32px;width:32px}#header-pinned .share-icons .addthis_button_facebook:hover,#header-pinned .share-icons .at15t_twitter.at16t_twitter{background-position:0 -1609px}#header-pinned .share-icons .addthis_button_twitter,#header-pinned .share-icons .at15t_twitter.at16t_twitter{display:block;background-repeat:no-repeat;background-image:url(https://www.urban.org/sites/all/themes/urban/images/generated/icons-s8fe141aaaa.png);background-position:0 -1169px;height:32px;width:32px}#header-pinned .share-icons .addthis_button_twitter:hover,#header-pinned .share-icons .at15t_twitter.at16t_twitter{background-position:0 -1577px}#header-pinned .share-icons .addthis_button_linkedin,#header-pinned .share-icons .at15t_linkedin.at16t_linkedin{display:block;background-repeat:no-repeat;background-image:url(https://www.urban.org/sites/all/themes/urban/images/generated/icons-s8fe141aaaa.png);background-position:0 -1641px;height:32px;width:32px}#header-pinned .share-icons .addthis_button_linkedin:hover,#header-pinned .share-icons .at15t_linkedin.at16t_linkedin{background-position:0 -1379px}#header-pinned .share-icons .addthis_button_google_plusone_share,#header-pinned .share-icons .at15t_google_plusone_share.at16t_google_plusone_share{display:block;background-repeat:no-repeat;background-image:url(https://www.urban.org/sites/all/themes/urban/images/generated/icons-s8fe141aaaa.png);background-position:0 -1719px;height:32px;width:32px}#header-pinned .share-icons .addthis_button_email,#header-pinned .share-icons .at15t_email.at16t_email{display:block;background-repeat:no-repeat;background-image:url(https://www.urban.org/sites/all/themes/urban/images/generated/icons-s8fe141aaaa.png);background-position:0 -1449px;height:32px;width:32px}#header-pinned .share-icons .addthis_button_email:hover,#header-pinned .share-icons .at15t_email.at16t_email{background-position:0 -1271px}#header-pinned .share-icons [class^=addthis_button_]{display:inline-block!important;margin:0 0 0 10px}#header-pinned .site-logo{background:url(../img/tpcLogo.png) no-repeat;background-size:44px 37px;display:block;height:37px;left:10px;margin-top:9px;position:absolute;width:44px}#header-pinned .title{font-size:20px;line-height:56px;margin:0 80px 0 55px;overflow:hidden;text-overflow:ellipsis;text-transform:uppercase;white-space:nowrap}#header-pinned>div.title>span{margin-left:20px}#header-pinned .title a,#header-pinned .title span{display:inline}.headerimage{position:relative;overflow:hidden;width:100%;height:430px;z-index:-1}.title-content{text-align:center;margin-bottom:25px}#intro{margin-right:auto;margin-left:auto;margin-bottom:80px;width:55%}footer{position:relative;background-color:#f1f2f2;margin-top:70px;padding-top:50px;padding-bottom:120px;bottom:0;overflow:hidden;height:auto;z-index:10000}footer .content{max-width:750px;width:calc(100% - 40px);margin:0 auto}footer li{font-size:14px}h4{font-size:34px;font-family:Avenir LT W01_85 Heavy1475544,Helvetica Neue,Helvetica,Arial,sans-serif;margin-bottom:10px;line-height:1.3}.credits{font-family:Avenir LT W01_55 Obliqu1475526,Helvetica Neue,Helvetica,Arial,sans-serif}footer p{font-size:14px}footer h2{text-transform:uppercase;font-weight:500}.credits{font-size:14px;margin-top:1em;margin-bottom:16px}.job{font-family:Avenir LT W01_85 Heavy1475544,Helvetica Neue,Helvetica,Arial,sans-serif;font-size:16px;margin-bottom:4px;margin-top:12px;text-transform:uppercase}.worker{font-size:14px}.urbanstatement{font-family:Avenir LT W01_55 Obliqu1475526,Helvetica Neue,Helvetica,Arial,sans-serif;color:#666;font-size:13px;margin-bottom:1em}h5{display:inline}.anchor{display:block;height:56px;margin-top:-56px;visibility:hidden}.collapsing{-webkit-transition:none!important;transition:none!important;display:none!important}div.card-header.active-click{background-color:#efefef!important}div.card-header.active-hover{background-color:#f9f9f9;-webkit-transition:opacity .5s ease-out;transition:opacity .5s ease-out}div.card-header{position:relative}p.copy-alert{background-color:#fff;border:1px solid #f0573e;border-radius:2px;margin-left:42px;margin-top:4px;opacity:.8;padding:5px!important;position:absolute;z-index:10}p.copy-alert:after,p.copy-alert:before{bottom:100%;left:50%;border:solid transparent;content:" ";height:0;width:0;position:absolute;pointer-events:none}p.copy-alert:after{border-color:hsla(0,0%,100%,0) hsla(0,0%,100%,0) #fff;border-width:7px;margin-left:-7px}p.copy-alert:before{border-color:rgba(240,87,62,0) rgba(240,87,62,0) #f0573e;border-width:8px;margin-left:-8px}.click-arrow,.hover-arrow{border-top:7px solid #f0573e!important}.click-button-text,.hover-button-text{color:#f0573e!important;text-decoration:none}.accordion img{margin-bottom:1rem;padding-left:.75rem;width:100%}.arrow-down{border-left:7px solid transparent;border-right:7px solid transparent;border-top:7px solid #174a7c;float:right;height:0;margin-top:20px;-webkit-transform:rotate(0deg);transform:rotate(0deg);-webkit-transition:-webkit-transform .25s ease-out;transition:-webkit-transform .25s ease-out;transition:transform .25s ease-out;transition:transform .25s ease-out,-webkit-transform .25s ease-out;width:0}.btn-link{font-size:18px;font-family:Avenir LT W01_95 Black1475556,Helvetica Neue,Helvetica,Arial,sans-serif;max-width:80%;text-align:left;text-decoration:none!important}.btn-link,.btn-link:hover{color:#174a7c}.card{border-radius:0}.card a.print-link:hover{color:#f0573e}.card-body p{padding:.25rem .75rem}.card-header{background-color:#fff;border-radius:0}.card-body p.form-reference{padding-left:15px}.form-reference{border-left:5px solid #75adc0;font-family:Avenir LT W01_45 Book1475508,Helvetica Neue,Helvetica,Arial,sans-serif;color:#a8a8a8;font-size:16px;font-style:italic;margin-left:5px}.rotate-arrow-to-up{-webkit-transform:rotate(180deg);transform:rotate(180deg);-webkit-transition:-webkit-transform .25s ease-out;transition:-webkit-transform .25s ease-out;transition:transform .25s ease-out;transition:transform .25s ease-out,-webkit-transform .25s ease-out}svg{font-family:Avenir LT W01_55 Roman1475520,Helvetica Neue,Helvetica,Arial,sans-serif}#form-illo rect{opacity:.6}#form-illo rect.super-not-selected{opacity:.3}#form-illo g#line-items{cursor:pointer}#form-illo rect.active-click,#form-illo rect.background-box{opacity:1}#form-illo rect.active-hover{opacity:.8;-webkit-transition:opacity .5s ease-out;transition:opacity .5s ease-out}#form-illo rect.active-click.active-hover{opacity:1}#down-arrow-wayfinder,#up-arrow-wayfinder{left:25%;opacity:0;position:fixed;width:3rem;-webkit-transition:opacity .2s ease-in;transition:opacity .2s ease-in}#down-arrow-wayfinder.transition-w,#up-arrow-wayfinder.transition-w{opacity:.7}#up-arrow-wayfinder{top:80px}#down-arrow-wayfinder{bottom:20px}body.print{visibility:hidden;width:220mm}body.print a{color:inherit;cursor:default;pointer-events:none;text-decoration:none}body.print div.card-header{display:none}body.print div.card-header.active-click{border-bottom:none;background-color:transparent!important;display:block;padding:0;pointer-events:none;visibility:visible}body.print div.card-header.active-click>a>h5>button{color:#000}body.print div.collapse.show{visibility:visible}body.print div#grouped-tax-fields-accordion{width:100%}body.print div#intro{margin-bottom:0;visibility:visible;width:100%}body.print div.title-content{margin-bottom:8mm;margin-top:6mm!important;text-align:left;visibility:visible}body.print footer{background-color:transparent;margin-top:0;visibility:visible}body.print footer .content{margin:0;max-width:100%}body.print h1{font-family:Avenir LT W01_95 Black1475556;font-size:24pt;margin-bottom:0}body.print p.form-reference{border-left:none;margin-left:0}body.print .arrow-down{display:none}body.print .btn{font-family:Avenir LT W01_55 Roman1475520;font-size:18pt;padding-left:0}body.print .btn:before{content:"1040 Topic: "}body.print .card-body,body.print .card-body p{padding:0}body.print .card-body img{margin-left:12.5%;width:75%}body.print .container{padding:0;margin:0;width:100%}body.print #form-illo{display:none}body.print #print-header{display:inline-block;margin-bottom:5mm;visibility:visible}body.print #print-header img{display:inline-block;visibility:visible;width:80mm}body.print #print-header #org-description{color:#5c5859;font-family:Avenir LT W01_55 Roman1475520,Helvetica Neue,Helvetica,Arial,sans-serif;font-size:9pt;letter-spacing:1pt}body.print .print-link,body.print .share-links{display:none}.background-box{fill:#efefef}.form-1040-box{fill:#174a7c}.sched-1-box,.sched-3-box,.sched-A-box,.sched-C-box,.sched-E-box{fill:#008bb0}.st3{fill:#fff}.st4{font-family:Avenir LT W01_95 Black1475556,Helvetica Neue,Helvetica,Arial,sans-serif;fill:#353535}.st5{font-size:14px;fill:#fff}.st6{font-weight:400;fill:#fff}.st7{fill:#353535}.st8{font-size:16px}.st9{font-size:24px}.st10{fill:#164b7c}@media (-ms-high-contrast:none),screen and (-ms-high-contrast:active){svg{width:100%;padding-bottom:4.53%;height:1px;overflow:visible}}@media screen and (min-width:1300px){.container{max-width:1200px!important}}@media screen and (max-width:900px){#aboutNavBar,#aboutNavTitle{display:block}#capital-gains-and-dividends-info>span.arrow-down,#housing-and-homeownership-info>span.arrow-down{margin-top:30px}#rental-real-estate-and-property-income-info>span.arrow-down{margin-top:45px}.container{max-width:80%!important}.card-body{padding:1rem}#intro{margin-bottom:70px;width:95%}#down-arrow-wayfinder,#form-illo,#up-arrow-wayfinder{display:none}#grouped-tax-fields-accordion{width:100%}#mobile-hed-img{display:block;margin-bottom:50px;padding-top:50px}#mobile-hed-img img{max-width:70%}}@media screen and (max-width:700px){.container{max-width:90%!important}}@media screen and (max-width:500px){.container{max-width:100%!important}}