");mask-image:url("data:image/svg+xml;utf8, ");mask-mode:alpha;-webkit-mask-position:center;mask-position:center;-webkit-mask-repeat:no-repeat;mask-repeat:no-repeat;-webkit-mask-size:contain;mask-size:contain;}}:root :where(.wp-block-image.is-style-rounded img,.wp-block-image .is-style-rounded img){border-radius:9999px;}.wp-block-image figure{margin:0;}@keyframes show-content-image{0%{visibility:hidden;}99%{visibility:hidden;}to{visibility:visible;}}@keyframes turn-on-visibility{0%{opacity:0;}to{opacity:1;}}@keyframes turn-off-visibility{0%{opacity:1;visibility:visible;}99%{opacity:0;visibility:visible;}to{opacity:0;visibility:hidden;}}@keyframes lightbox-zoom-in{0%{transform:translate(calc(( -100vw + var(--wp--lightbox-scrollbar-width) ) / 2 + var(--wp--lightbox-initial-left-position)),calc(-50vh + var(--wp--lightbox-initial-top-position))) scale(var(--wp--lightbox-scale));}to{transform:translate(-50%,-50%) scale(1);}}@keyframes lightbox-zoom-out{0%{transform:translate(-50%,-50%) scale(1);visibility:visible;}99%{visibility:visible;}to{transform:translate(calc(( -100vw + var(--wp--lightbox-scrollbar-width) ) / 2 + var(--wp--lightbox-initial-left-position)),calc(-50vh + var(--wp--lightbox-initial-top-position))) scale(var(--wp--lightbox-scale));visibility:hidden;}}ol.wp-block-latest-comments{box-sizing:border-box;margin-left:0;}:where(.wp-block-latest-comments:not([style*=line-height] .wp-block-latest-comments__comment)){line-height:1.1;}:where(.wp-block-latest-comments:not([style*=line-height] .wp-block-latest-comments__comment-excerpt p)){line-height:1.8;}.has-dates :where(.wp-block-latest-comments:not([style*=line-height])),.has-excerpts :where(.wp-block-latest-comments:not([style*=line-height])){line-height:1.5;}.wp-block-latest-comments .wp-block-latest-comments{padding-left:0;}.wp-block-latest-comments__comment{list-style:none;margin-bottom:1em;}.has-avatars .wp-block-latest-comments__comment{list-style:none;min-height:2.25em;}.has-avatars .wp-block-latest-comments__comment .wp-block-latest-comments__comment-excerpt,.has-avatars .wp-block-latest-comments__comment .wp-block-latest-comments__comment-meta{margin-left:3.25em;}.wp-block-latest-comments__comment-excerpt p{font-size:.875em;margin:.36em 0 1.4em;}.wp-block-latest-comments__comment-date{display:block;font-size:.75em;}.wp-block-latest-comments .avatar,.wp-block-latest-comments__comment-avatar{border-radius:1.5em;display:block;float:left;height:2.5em;margin-right:.75em;width:2.5em;}.wp-block-latest-comments[class*=-font-size] a,.wp-block-latest-comments[style*=font-size] a{font-size:inherit;}.wp-block-latest-posts{box-sizing:border-box;}.wp-block-latest-posts.alignleft{margin-right:2em;}.wp-block-latest-posts.alignright{margin-left:2em;}.wp-block-latest-posts.wp-block-latest-posts__list{list-style:none;}.wp-block-latest-posts.wp-block-latest-posts__list li{clear:both;overflow-wrap:break-word;}.wp-block-latest-posts.is-grid{display:flex;flex-wrap:wrap;}.wp-block-latest-posts.is-grid li{margin:0 1.25em 1.25em 0;width:100%;}@media (min-width:600px){.wp-block-latest-posts.columns-4 li{width:calc(25% - .9375em);}.wp-block-latest-posts.columns-4 li:nth-child(4n){margin-right:0;}}:root :where(.wp-block-latest-posts.is-grid){padding:0;}:root :where(.wp-block-latest-posts.wp-block-latest-posts__list){padding-left:0;}.wp-block-latest-posts__post-author,.wp-block-latest-posts__post-date{display:block;font-size:.8125em;}.wp-block-latest-posts__post-excerpt{margin-bottom:1em;margin-top:.5em;}.wp-block-latest-posts__featured-image a{display:inline-block;}.wp-block-latest-posts__featured-image img{height:auto;max-width:100%;width:auto;}.wp-block-latest-posts__featured-image.alignleft{float:left;margin-right:1em;}.wp-block-latest-posts__featured-image.alignright{float:right;margin-left:1em;}.wp-block-latest-posts__featured-image.aligncenter{margin-bottom:1em;text-align:center;}ol{box-sizing:border-box;}:root :where(.wp-block-list.has-background){padding:1.25em 2.375em;}.wp-block-loginout,.wp-block-media-text{box-sizing:border-box;}.wp-block-media-text{direction:ltr;display:grid;grid-template-columns:50% 1fr;grid-template-rows:auto;}.wp-block-media-text.has-media-on-the-right{grid-template-columns:1fr 50%;}.wp-block-media-text.is-vertically-aligned-top>.wp-block-media-text__content,.wp-block-media-text.is-vertically-aligned-top>.wp-block-media-text__media{align-self:start;}.wp-block-media-text.is-vertically-aligned-center>.wp-block-media-text__content,.wp-block-media-text.is-vertically-aligned-center>.wp-block-media-text__media,.wp-block-media-text>.wp-block-media-text__content,.wp-block-media-text>.wp-block-media-text__media{align-self:center;}.wp-block-media-text.is-vertically-aligned-bottom>.wp-block-media-text__content,.wp-block-media-text.is-vertically-aligned-bottom>.wp-block-media-text__media{align-self:end;}.wp-block-media-text>.wp-block-media-text__media{grid-column:1;grid-row:1;margin:0;}.wp-block-media-text>.wp-block-media-text__content{direction:ltr;grid-column:2;grid-row:1;padding:0 8%;word-break:break-word;}.wp-block-media-text.has-media-on-the-right>.wp-block-media-text__media{grid-column:2;grid-row:1;}.wp-block-media-text.has-media-on-the-right>.wp-block-media-text__content{grid-column:1;grid-row:1;}.wp-block-media-text__media a{display:inline-block;}.wp-block-media-text__media img,.wp-block-media-text__media video{height:auto;max-width:unset;vertical-align:middle;width:100%;}.wp-block-media-text.is-image-fill>.wp-block-media-text__media{background-size:cover;height:100%;min-height:250px;}.wp-block-media-text.is-image-fill>.wp-block-media-text__media>a{display:block;height:100%;}.wp-block-media-text.is-image-fill>.wp-block-media-text__media img{height:1px;margin:-1px;overflow:hidden;padding:0;position:absolute;width:1px;clip:rect(0,0,0,0);border:0;}.wp-block-media-text.is-image-fill-element>.wp-block-media-text__media{height:100%;min-height:250px;position:relative;}.wp-block-media-text.is-image-fill-element>.wp-block-media-text__media>a{display:block;height:100%;}.wp-block-media-text.is-image-fill-element>.wp-block-media-text__media img{height:100%;object-fit:cover;position:absolute;width:100%;}.wp-block-navigation{position:relative;--navigation-layout-justification-setting:flex-start;--navigation-layout-direction:row;--navigation-layout-wrap:wrap;--navigation-layout-justify:flex-start;--navigation-layout-align:center;}.wp-block-navigation ul{margin-bottom:0;margin-left:0;margin-top:0;padding-left:0;}.wp-block-navigation ul,.wp-block-navigation ul li{list-style:none;padding:0;}.wp-block-navigation .wp-block-navigation-item{align-items:center;display:flex;position:relative;}.wp-block-navigation .wp-block-navigation-item .wp-block-navigation__submenu-container:empty{display:none;}.wp-block-navigation .wp-block-navigation-item__content{display:block;}.wp-block-navigation .wp-block-navigation-item__content.wp-block-navigation-item__content{color:inherit;}.wp-block-navigation.has-text-decoration-underline .wp-block-navigation-item__content,.wp-block-navigation.has-text-decoration-underline .wp-block-navigation-item__content:active,.wp-block-navigation.has-text-decoration-underline .wp-block-navigation-item__content:focus{text-decoration:underline;}.wp-block-navigation.has-text-decoration-line-through .wp-block-navigation-item__content,.wp-block-navigation.has-text-decoration-line-through .wp-block-navigation-item__content:active,.wp-block-navigation.has-text-decoration-line-through .wp-block-navigation-item__content:focus{text-decoration:line-through;}.wp-block-navigation :where(a),.wp-block-navigation :where(a:active),.wp-block-navigation :where(a:focus){text-decoration:none;}.wp-block-navigation .wp-block-navigation__submenu-icon{align-self:center;background-color:inherit;border:none;color:currentColor;display:inline-block;font-size:inherit;height:.6em;line-height:0;margin-left:.25em;padding:0;width:.6em;}.wp-block-navigation .wp-block-navigation__submenu-icon svg{display:inline-block;stroke:currentColor;height:inherit;margin-top:.075em;width:inherit;}.wp-block-navigation.is-vertical{--navigation-layout-direction:column;--navigation-layout-justify:initial;--navigation-layout-align:flex-start;}.wp-block-navigation .has-child .wp-block-navigation__submenu-container{align-items:normal;background-color:inherit;color:inherit;display:flex;flex-direction:column;height:0;left:-1px;opacity:0;overflow:hidden;position:absolute;top:100%;transition:opacity .1s linear;visibility:hidden;width:0;z-index:2;}.wp-block-navigation .has-child .wp-block-navigation__submenu-container>.wp-block-navigation-item>.wp-block-navigation-item__content{display:flex;flex-grow:1;}.wp-block-navigation .has-child .wp-block-navigation__submenu-container>.wp-block-navigation-item>.wp-block-navigation-item__content .wp-block-navigation__submenu-icon{margin-left:auto;margin-right:0;}.wp-block-navigation .has-child .wp-block-navigation__submenu-container .wp-block-navigation-item__content{margin:0;}@media (min-width:782px){.wp-block-navigation .has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container{left:100%;top:-1px;}.wp-block-navigation .has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container:before{background:rgba(0,0,0,0);content:"";display:block;height:100%;position:absolute;right:100%;width:.5em;}.wp-block-navigation .has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-icon{margin-right:.25em;}.wp-block-navigation .has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-icon svg{transform:rotate(-90deg);}}.wp-block-navigation .has-child .wp-block-navigation-submenu__toggle[aria-expanded=true]~.wp-block-navigation__submenu-container,.wp-block-navigation .has-child:not(.open-on-click):hover>.wp-block-navigation__submenu-container,.wp-block-navigation .has-child:not(.open-on-click):not(.open-on-hover-click):focus-within>.wp-block-navigation__submenu-container{height:auto;min-width:200px;opacity:1;overflow:visible;visibility:visible;width:auto;}.wp-block-navigation.has-background .has-child .wp-block-navigation__submenu-container{left:0;top:100%;}@media (min-width:782px){.wp-block-navigation.has-background .has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container{left:100%;top:0;}}.wp-block-navigation-submenu{display:flex;position:relative;}.wp-block-navigation-submenu .wp-block-navigation__submenu-icon svg{stroke:currentColor;}button.wp-block-navigation-item__content{background-color:initial;border:none;color:currentColor;font-family:inherit;font-size:inherit;font-style:inherit;font-weight:inherit;letter-spacing:inherit;line-height:inherit;text-align:left;text-transform:inherit;}.wp-block-navigation-submenu__toggle{cursor:pointer;}.wp-block-navigation .wp-block-page-list,.wp-block-navigation__container,.wp-block-navigation__responsive-close,.wp-block-navigation__responsive-container,.wp-block-navigation__responsive-container-content,.wp-block-navigation__responsive-dialog{gap:inherit;}:where(.wp-block-navigation.has-background .wp-block-navigation-item a:not(.wp-element-button)),:where(.wp-block-navigation.has-background .wp-block-navigation-submenu a:not(.wp-element-button)){padding:.5em 1em;}:where(.wp-block-navigation .wp-block-navigation__submenu-container .wp-block-navigation-item a:not(.wp-element-button)),:where(.wp-block-navigation .wp-block-navigation__submenu-container .wp-block-navigation-submenu a:not(.wp-element-button)),:where(.wp-block-navigation .wp-block-navigation__submenu-container .wp-block-navigation-submenu button.wp-block-navigation-item__content),:where(.wp-block-navigation .wp-block-navigation__submenu-container .wp-block-pages-list__item button.wp-block-navigation-item__content){padding:.5em 1em;}.wp-block-navigation:not(.has-background) .wp-block-navigation__submenu-container{background-color:#fff;border:1px solid rgba(0,0,0,.15);}.wp-block-navigation.has-background .wp-block-navigation__submenu-container{background-color:inherit;}.wp-block-navigation:not(.has-text-color) .wp-block-navigation__submenu-container{color:#000;}.wp-block-navigation__container{align-items:var(--navigation-layout-align,initial);display:flex;flex-direction:var(--navigation-layout-direction,initial);flex-wrap:var(--navigation-layout-wrap,wrap);justify-content:var(--navigation-layout-justify,initial);list-style:none;margin:0;padding-left:0;}.wp-block-navigation__container .is-responsive{display:none;}.wp-block-navigation__container:only-child,.wp-block-page-list:only-child{flex-grow:1;}@keyframes overlay-menu__fade-in-animation{0%{opacity:0;transform:translateY(.5em);}to{opacity:1;transform:translateY(0);}}.wp-block-navigation__responsive-container{bottom:0;display:none;left:0;position:fixed;right:0;top:0;}.wp-block-navigation__responsive-container :where(.wp-block-navigation-item a){color:inherit;}.wp-block-navigation__responsive-container .wp-block-navigation__responsive-container-content{align-items:var(--navigation-layout-align,initial);display:flex;flex-direction:var(--navigation-layout-direction,initial);flex-wrap:var(--navigation-layout-wrap,wrap);justify-content:var(--navigation-layout-justify,initial);}.wp-block-navigation__responsive-container:not(.is-menu-open.is-menu-open){background-color:inherit !important;color:inherit !important;}.wp-block-navigation__responsive-container.is-menu-open{animation:overlay-menu__fade-in-animation .1s ease-out;animation-fill-mode:forwards;background-color:inherit;display:flex;flex-direction:column;overflow:auto;padding:clamp(1rem,var(--wp--style--root--padding-top),20rem) clamp(1rem,var(--wp--style--root--padding-right),20rem) clamp(1rem,var(--wp--style--root--padding-bottom),20rem) clamp(1rem,var(--wp--style--root--padding-left),20em);z-index:100000;}@media (prefers-reduced-motion:reduce){.wp-block-navigation__responsive-container.is-menu-open{animation-delay:0s;animation-duration:1ms;}}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content{align-items:var(--navigation-layout-justification-setting,inherit);display:flex;flex-direction:column;flex-wrap:nowrap;overflow:visible;padding-top:calc(2rem + 24px);}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation__container,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-page-list{justify-content:flex-start;}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation__submenu-icon{display:none;}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .has-child .wp-block-navigation__submenu-container{border:none;height:auto;min-width:200px;opacity:1;overflow:initial;padding-left:2rem;padding-right:2rem;position:static;visibility:visible;width:auto;}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation__container,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation__submenu-container{gap:inherit;}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation__submenu-container{padding-top:var(--wp--style--block-gap,2em);}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation-item__content{padding:0;}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation-item,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation__container,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-page-list{align-items:var(--navigation-layout-justification-setting,initial);display:flex;flex-direction:column;}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation-item,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation-item .wp-block-navigation__submenu-container,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__container,.wp-block-navigation__responsive-container.is-menu-open .wp-block-page-list{background:rgba(0,0,0,0) !important;color:inherit !important;}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__submenu-container.wp-block-navigation__submenu-container.wp-block-navigation__submenu-container.wp-block-navigation__submenu-container{left:auto;right:auto;}@media (min-width:600px){.wp-block-navigation__responsive-container:not(.hidden-by-default):not(.is-menu-open){background-color:inherit;display:block;position:relative;width:100%;z-index:auto;}.wp-block-navigation__responsive-container:not(.hidden-by-default):not(.is-menu-open) .wp-block-navigation__responsive-container-close{display:none;}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__submenu-container.wp-block-navigation__submenu-container.wp-block-navigation__submenu-container.wp-block-navigation__submenu-container{left:0;}}.wp-block-navigation:not(.has-background) .wp-block-navigation__responsive-container.is-menu-open{background-color:#fff;}.wp-block-navigation:not(.has-text-color) .wp-block-navigation__responsive-container.is-menu-open{color:#000;}.wp-block-navigation__toggle_button_label{font-size:1rem;font-weight:700;}.wp-block-navigation__responsive-container-close,.wp-block-navigation__responsive-container-open{background:rgba(0,0,0,0);border:none;color:currentColor;cursor:pointer;margin:0;padding:0;text-transform:inherit;vertical-align:middle;}.wp-block-navigation__responsive-container-close svg,.wp-block-navigation__responsive-container-open svg{fill:currentColor;display:block;height:24px;pointer-events:none;width:24px;}.wp-block-navigation__responsive-container-open{display:flex;}.wp-block-navigation__responsive-container-open.wp-block-navigation__responsive-container-open.wp-block-navigation__responsive-container-open{font-family:inherit;font-size:inherit;font-weight:inherit;}@media (min-width:600px){.wp-block-navigation__responsive-container-open:not(.always-shown){display:none;}}.wp-block-navigation__responsive-container-close{position:absolute;right:0;top:0;z-index:2;}.wp-block-navigation__responsive-container-close.wp-block-navigation__responsive-container-close.wp-block-navigation__responsive-container-close{font-family:inherit;font-size:inherit;font-weight:inherit;}.wp-block-navigation__responsive-close{width:100%;}.has-modal-open .wp-block-navigation__responsive-close{margin-left:auto;margin-right:auto;max-width:var(--wp--style--global--wide-size,100%);}.wp-block-navigation__responsive-close:focus{outline:none;}.is-menu-open .wp-block-navigation__responsive-close,.is-menu-open .wp-block-navigation__responsive-container-content,.is-menu-open .wp-block-navigation__responsive-dialog{box-sizing:border-box;}.wp-block-navigation__responsive-dialog{position:relative;}.has-modal-open .admin-bar .is-menu-open .wp-block-navigation__responsive-dialog{margin-top:46px;}@media (min-width:782px){.has-modal-open .admin-bar .is-menu-open .wp-block-navigation__responsive-dialog{margin-top:32px;}}html.has-modal-open{overflow:hidden;}.wp-block-navigation .wp-block-navigation-item__label{overflow-wrap:break-word;}.wp-block-navigation .wp-block-navigation-item__description{display:none;}.wp-block-navigation .wp-block-page-list{align-items:var(--navigation-layout-align,initial);background-color:inherit;display:flex;flex-direction:var(--navigation-layout-direction,initial);flex-wrap:var(--navigation-layout-wrap,wrap);justify-content:var(--navigation-layout-justify,initial);}.wp-block-navigation .wp-block-navigation-item{background-color:inherit;}.is-small-text{font-size:.875em;}.is-regular-text{font-size:1em;}.is-large-text{font-size:2.25em;}.is-larger-text{font-size:3em;}.has-drop-cap:not(:focus):first-letter{float:left;font-size:8.4em;font-style:normal;font-weight:100;line-height:.68;margin:.05em .1em 0 0;text-transform:uppercase;}body.rtl .has-drop-cap:not(:focus):first-letter{float:none;margin-left:.1em;}p.has-drop-cap.has-background{overflow:hidden;}:root :where(p.has-background){padding:1.25em 2.375em;}:where(p.has-text-color:not(.has-link-color)) a{color:inherit;}.wp-block-post-author{box-sizing:border-box;display:flex;flex-wrap:wrap;}.wp-block-post-author__byline{font-size:.5em;margin-bottom:0;margin-top:0;width:100%;}.wp-block-post-author__avatar{margin-right:1em;}.wp-block-post-author__bio{font-size:.7em;margin-bottom:.7em;}.wp-block-post-author__content{flex-basis:0;flex-grow:1;}.wp-block-post-author__name{margin:0;}.wp-block-post-author-biography{box-sizing:border-box;}:where(.wp-block-post-comments-form) input:not([type=submit]),:where(.wp-block-post-comments-form) textarea{border:1px solid #949494;font-family:inherit;font-size:1em;}:where(.wp-block-post-comments-form) textarea{padding:calc(.667em + 2px);}.wp-block-post-comments-form{box-sizing:border-box;}.wp-block-post-comments-form[style*=font-weight] :where(.comment-reply-title){font-weight:inherit;}.wp-block-post-comments-form[style*=font-family] :where(.comment-reply-title){font-family:inherit;}.wp-block-post-comments-form[class*=-font-size] :where(.comment-reply-title),.wp-block-post-comments-form[style*=font-size] :where(.comment-reply-title){font-size:inherit;}.wp-block-post-comments-form[style*=line-height] :where(.comment-reply-title){line-height:inherit;}.wp-block-post-comments-form[style*=font-style] :where(.comment-reply-title){font-style:inherit;}.wp-block-post-comments-form[style*=letter-spacing] :where(.comment-reply-title){letter-spacing:inherit;}.wp-block-post-comments-form :where(input[type=submit]){box-shadow:none;cursor:pointer;display:inline-block;overflow-wrap:break-word;text-align:center;}.wp-block-post-comments-form .comment-form input:not([type=submit]):not([type=checkbox]):not([type=hidden]),.wp-block-post-comments-form .comment-form textarea{box-sizing:border-box;display:block;width:100%;}.wp-block-post-comments-form .comment-form-author label,.wp-block-post-comments-form .comment-form-email label,.wp-block-post-comments-form .comment-form-url label{display:block;margin-bottom:.25em;}.wp-block-post-comments-form .comment-form-cookies-consent{display:flex;gap:.25em;}.wp-block-post-comments-form .comment-form-cookies-consent #wp-comment-cookies-consent{margin-top:.35em;}.wp-block-post-comments-form .comment-reply-title{margin-bottom:0;}.wp-block-post-comments-form .comment-reply-title :where(small){font-size:var(--wp--preset--font-size--medium,smaller);margin-left:.5em;}.wp-block-post-content{display:flow-root;}.wp-block-post-date{box-sizing:border-box;}:where(.wp-block-post-excerpt){box-sizing:border-box;margin-bottom:var(--wp--style--block-gap);margin-top:var(--wp--style--block-gap);}.wp-block-post-excerpt__excerpt{margin-bottom:0;margin-top:0;}.wp-block-post-excerpt__more-text{margin-bottom:0;margin-top:var(--wp--style--block-gap);}.wp-block-post-excerpt__more-link{display:inline-block;}.wp-block-post-featured-image{margin-left:0;margin-right:0;}.wp-block-post-featured-image a{display:block;height:100%;}.wp-block-post-featured-image :where(img){box-sizing:border-box;height:auto;max-width:100%;vertical-align:bottom;width:100%;}.wp-block-post-featured-image.alignfull img,.wp-block-post-featured-image.alignwide img{width:100%;}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim{background-color:#000;inset:0;position:absolute;}.wp-block-post-featured-image{position:relative;}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-gradient{background-color:initial;}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-0{opacity:0;}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-10{opacity:.1;}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-20{opacity:.2;}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-30{opacity:.3;}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-40{opacity:.4;}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-50{opacity:.5;}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-60{opacity:.6;}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-70{opacity:.7;}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-80{opacity:.8;}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-90{opacity:.9;}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-100{opacity:1;}.wp-block-post-featured-image:where(.alignleft,.alignright){width:100%;}.wp-block-post-navigation-link .wp-block-post-navigation-link__arrow-previous{display:inline-block;margin-right:1ch;}.wp-block-post-navigation-link .wp-block-post-navigation-link__arrow-previous:not(.is-arrow-chevron){transform:scaleX(1);}.wp-block-post-navigation-link .wp-block-post-navigation-link__arrow-next{display:inline-block;margin-left:1ch;}.wp-block-post-navigation-link .wp-block-post-navigation-link__arrow-next:not(.is-arrow-chevron){transform:scaleX(1);}.wp-block-post-terms{box-sizing:border-box;}.wp-block-post-terms .wp-block-post-terms__separator{white-space:pre-wrap;}.wp-block-post-time-to-read,.wp-block-post-title{box-sizing:border-box;}.wp-block-post-title{word-break:break-word;}.wp-block-post-title :where(a){display:inline-block;font-family:inherit;font-size:inherit;font-style:inherit;font-weight:inherit;letter-spacing:inherit;line-height:inherit;text-decoration:inherit;}.wp-block-post-author-name{box-sizing:border-box;}.wp-block-preformatted{box-sizing:border-box;white-space:pre-wrap;}:where(.wp-block-preformatted.has-background){padding:1.25em 2.375em;}.wp-block-pullquote{box-sizing:border-box;margin:0 0 1em;overflow-wrap:break-word;padding:4em 0;text-align:center;}.wp-block-pullquote blockquote,.wp-block-pullquote cite,.wp-block-pullquote p{color:inherit;}.wp-block-pullquote blockquote{margin:0;}.wp-block-pullquote p{margin-top:0;}.wp-block-pullquote p:last-child{margin-bottom:0;}.wp-block-pullquote.alignleft,.wp-block-pullquote.alignright{max-width:420px;}.wp-block-pullquote cite,.wp-block-pullquote footer{position:relative;}.wp-block-pullquote .has-text-color a{color:inherit;}.wp-block-pullquote.has-text-align-left blockquote{text-align:left;}.wp-block-pullquote.has-text-align-right blockquote{text-align:right;}.wp-block-pullquote.is-style-solid-color{border:none;}.wp-block-pullquote.is-style-solid-color blockquote{margin-left:auto;margin-right:auto;max-width:60%;}.wp-block-pullquote.is-style-solid-color blockquote p{font-size:2em;margin-bottom:0;margin-top:0;}.wp-block-pullquote.is-style-solid-color blockquote cite{font-style:normal;text-transform:none;}.wp-block-pullquote cite{color:inherit;}.wp-block-post-template{list-style:none;margin-bottom:0;margin-top:0;max-width:100%;padding:0;}.wp-block-post-template.is-flex-container{display:flex;flex-direction:row;flex-wrap:wrap;gap:1.25em;}.wp-block-post-template.is-flex-container>li{margin:0;width:100%;}@media (min-width:600px){.wp-block-post-template.is-flex-container.is-flex-container.columns-4>li{width:calc(25% - .9375em);}}.wp-block-post-template-is-layout-constrained>li>.alignright,.wp-block-post-template-is-layout-flow>li>.alignright{float:right;margin-inline-end:0;margin-inline-start:2em;}.wp-block-post-template-is-layout-constrained>li>.alignleft,.wp-block-post-template-is-layout-flow>li>.alignleft{float:left;margin-inline-end:2em;margin-inline-start:0;}.wp-block-post-template-is-layout-constrained>li>.aligncenter,.wp-block-post-template-is-layout-flow>li>.aligncenter{margin-inline-end:auto;margin-inline-start:auto;}.wp-block-query-pagination.is-content-justification-space-between>.wp-block-query-pagination-next:last-of-type{margin-inline-start:auto;}.wp-block-query-pagination.is-content-justification-space-between>.wp-block-query-pagination-previous:first-child{margin-inline-end:auto;}.wp-block-query-pagination .wp-block-query-pagination-previous-arrow{display:inline-block;margin-right:1ch;}.wp-block-query-pagination .wp-block-query-pagination-previous-arrow:not(.is-arrow-chevron){transform:scaleX(1);}.wp-block-query-pagination .wp-block-query-pagination-next-arrow{display:inline-block;margin-left:1ch;}.wp-block-query-pagination .wp-block-query-pagination-next-arrow:not(.is-arrow-chevron){transform:scaleX(1);}.wp-block-query-pagination.aligncenter{justify-content:center;}.wp-block-query-title,.wp-block-quote{box-sizing:border-box;}.wp-block-quote{overflow-wrap:break-word;}.wp-block-quote>cite{display:block;}.wp-block-read-more{display:block;width:-moz-fit-content;width:fit-content;}ul.wp-block-rss{list-style:none;padding:0;}ul.wp-block-rss.wp-block-rss{box-sizing:border-box;}ul.wp-block-rss.alignleft{margin-right:2em;}ul.wp-block-rss.alignright{margin-left:2em;}ul.wp-block-rss.is-grid{display:flex;flex-wrap:wrap;list-style:none;padding:0;}ul.wp-block-rss.is-grid li{margin:0 1em 1em 0;width:100%;}@media (min-width:600px){ul.wp-block-rss.columns-4 li{width:calc(25% - 1em);}}.wp-block-rss__item-author,.wp-block-rss__item-publish-date{display:block;font-size:.8125em;}.wp-block-search__button{margin-left:10px;word-break:normal;}.wp-block-search__button.has-icon{line-height:0;}.wp-block-search__button svg{height:1.25em;min-height:24px;min-width:24px;width:1.25em;fill:currentColor;vertical-align:text-bottom;}:where(.wp-block-search__button){border:1px solid #ccc;padding:6px 10px;}.wp-block-search__inside-wrapper{display:flex;flex:auto;flex-wrap:nowrap;max-width:100%;}.wp-block-search__label{width:100%;}.wp-block-search__input{appearance:none;border:1px solid #949494;flex-grow:1;margin-left:0;margin-right:0;min-width:3rem;padding:8px;text-decoration:unset !important;}.wp-block-search.wp-block-search__button-only .wp-block-search__button{flex-shrink:0;margin-left:0;max-width:100%;}.wp-block-search.wp-block-search__button-only .wp-block-search__button[aria-expanded=true]{max-width:calc(100% - 100px);}.wp-block-search.wp-block-search__button-only .wp-block-search__inside-wrapper{min-width:0 !important;transition-property:width;}.wp-block-search.wp-block-search__button-only .wp-block-search__input{flex-basis:100%;transition-duration:.3s;}.wp-block-search.wp-block-search__button-only.wp-block-search__searchfield-hidden,.wp-block-search.wp-block-search__button-only.wp-block-search__searchfield-hidden .wp-block-search__inside-wrapper{overflow:hidden;}.wp-block-search.wp-block-search__button-only.wp-block-search__searchfield-hidden .wp-block-search__input{border-left-width:0 !important;border-right-width:0 !important;flex-basis:0;flex-grow:0;margin:0;min-width:0 !important;padding-left:0 !important;padding-right:0 !important;width:0 !important;}:where(.wp-block-search__input){font-family:inherit;font-size:inherit;font-style:inherit;font-weight:inherit;letter-spacing:inherit;line-height:inherit;text-transform:inherit;}:where(.wp-block-search__button-inside .wp-block-search__inside-wrapper){border:1px solid #949494;box-sizing:border-box;padding:4px;}:where(.wp-block-search__button-inside .wp-block-search__inside-wrapper) .wp-block-search__input{border:none;border-radius:0;padding:0 4px;}:where(.wp-block-search__button-inside .wp-block-search__inside-wrapper) .wp-block-search__input:focus{outline:none;}.wp-block-search.aligncenter .wp-block-search__inside-wrapper{margin:auto;}.wp-block-separator{border:none;border-top:2px solid;}:root :where(.wp-block-separator.is-style-dots){height:auto;line-height:1;text-align:center;}:root :where(.wp-block-separator.is-style-dots):before{color:currentColor;content:"···";font-family:serif;font-size:1.5em;letter-spacing:2em;padding-left:2em;}.wp-block-separator.is-style-dots{background:none !important;border:none !important;}.wp-block-site-logo{box-sizing:border-box;line-height:0;}.wp-block-site-logo a{display:inline-block;line-height:0;}.wp-block-site-logo.is-default-size img{height:auto;width:120px;}.wp-block-site-logo img{height:auto;max-width:100%;}.wp-block-site-logo a,.wp-block-site-logo img{border-radius:inherit;}.wp-block-site-logo.aligncenter{margin-left:auto;margin-right:auto;text-align:center;}:root :where(.wp-block-site-logo.is-style-rounded){border-radius:9999px;}.wp-block-site-tagline,.wp-block-site-title{box-sizing:border-box;}.wp-block-site-title :where(a){color:inherit;font-family:inherit;font-size:inherit;font-style:inherit;font-weight:inherit;letter-spacing:inherit;line-height:inherit;text-decoration:inherit;}.wp-block-social-links{background:none;box-sizing:border-box;margin-left:0;padding-left:0;padding-right:0;text-indent:0;}.wp-block-social-links .wp-social-link a,.wp-block-social-links .wp-social-link a:hover{border-bottom:0;box-shadow:none;text-decoration:none;}.wp-block-social-links .wp-social-link svg{height:1em;width:1em;}.wp-block-social-links .wp-social-link span:not(.screen-reader-text){font-size:.65em;margin-left:.5em;margin-right:.5em;}.wp-block-social-links.has-small-icon-size{font-size:16px;}.wp-block-social-links,.wp-block-social-links.has-normal-icon-size{font-size:24px;}.wp-block-social-links.has-large-icon-size{font-size:36px;}.wp-block-social-links.has-huge-icon-size{font-size:48px;}.wp-block-social-links.aligncenter{display:flex;justify-content:center;}.wp-block-social-links.alignright{justify-content:flex-end;}.wp-block-social-link{border-radius:9999px;display:block;height:auto;transition:transform .1s ease;}@media (prefers-reduced-motion:reduce){.wp-block-social-link{transition-delay:0s;transition-duration:0s;}}.wp-block-social-link a{align-items:center;display:flex;line-height:0;transition:transform .1s ease;}.wp-block-social-link:hover{transform:scale(1.1);}.wp-block-social-links .wp-block-social-link.wp-social-link{display:inline-block;margin:0;padding:0;}.wp-block-social-links .wp-block-social-link.wp-social-link .wp-block-social-link-anchor,.wp-block-social-links .wp-block-social-link.wp-social-link .wp-block-social-link-anchor svg,.wp-block-social-links .wp-block-social-link.wp-social-link .wp-block-social-link-anchor:active,.wp-block-social-links .wp-block-social-link.wp-social-link .wp-block-social-link-anchor:hover,.wp-block-social-links .wp-block-social-link.wp-social-link .wp-block-social-link-anchor:visited{color:currentColor;fill:currentColor;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link{background-color:#f0f0f0;color:#444;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-amazon{background-color:#f90;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-bandcamp{background-color:#1ea0c3;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-behance{background-color:#0757fe;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-bluesky{background-color:#0a7aff;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-codepen{background-color:#1e1f26;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-deviantart{background-color:#02e49b;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-dribbble{background-color:#e94c89;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-dropbox{background-color:#4280ff;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-etsy{background-color:#f45800;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-facebook{background-color:#0866ff;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-fivehundredpx{background-color:#000;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-flickr{background-color:#0461dd;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-foursquare{background-color:#e65678;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-github{background-color:#24292d;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-goodreads{background-color:#eceadd;color:#382110;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-google{background-color:#ea4434;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-gravatar{background-color:#1d4fc4;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-instagram{background-color:#f00075;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-lastfm{background-color:#e21b24;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-linkedin{background-color:#0d66c2;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-mastodon{background-color:#3288d4;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-medium{background-color:#000;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-meetup{background-color:#f6405f;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-patreon{background-color:#000;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-pinterest{background-color:#e60122;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-pocket{background-color:#ef4155;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-reddit{background-color:#ff4500;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-skype{background-color:#0478d7;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-snapchat{background-color:#fefc00;color:#fff;stroke:#000;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-soundcloud{background-color:#ff5600;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-spotify{background-color:#1bd760;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-telegram{background-color:#2aabee;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-threads{background-color:#000;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-tiktok{background-color:#000;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-tumblr{background-color:#011835;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-twitch{background-color:#6440a4;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-twitter{background-color:#1da1f2;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-vimeo{background-color:#1eb7ea;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-vk{background-color:#4680c2;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-wordpress{background-color:#3499cd;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-whatsapp{background-color:#25d366;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-x{background-color:#000;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-yelp{background-color:#d32422;color:#fff;}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-youtube{background-color:red;color:#fff;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link{background:none;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link svg{height:1.25em;width:1.25em;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-amazon{color:#f90;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-bandcamp{color:#1ea0c3;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-behance{color:#0757fe;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-bluesky{color:#0a7aff;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-codepen{color:#1e1f26;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-deviantart{color:#02e49b;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-dribbble{color:#e94c89;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-dropbox{color:#4280ff;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-etsy{color:#f45800;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-facebook{color:#0866ff;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-fivehundredpx{color:#000;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-flickr{color:#0461dd;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-foursquare{color:#e65678;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-github{color:#24292d;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-goodreads{color:#382110;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-google{color:#ea4434;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-gravatar{color:#1d4fc4;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-instagram{color:#f00075;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-lastfm{color:#e21b24;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-linkedin{color:#0d66c2;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-mastodon{color:#3288d4;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-medium{color:#000;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-meetup{color:#f6405f;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-patreon{color:#000;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-pinterest{color:#e60122;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-pocket{color:#ef4155;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-reddit{color:#ff4500;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-skype{color:#0478d7;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-snapchat{color:#fff;stroke:#000;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-soundcloud{color:#ff5600;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-spotify{color:#1bd760;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-telegram{color:#2aabee;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-threads{color:#000;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-tiktok{color:#000;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-tumblr{color:#011835;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-twitch{color:#6440a4;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-twitter{color:#1da1f2;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-vimeo{color:#1eb7ea;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-vk{color:#4680c2;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-whatsapp{color:#25d366;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-wordpress{color:#3499cd;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-x{color:#000;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-yelp{color:#d32422;}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-youtube{color:red;}.wp-block-social-links.is-style-pill-shape .wp-social-link{width:auto;}:root :where(.wp-block-social-links .wp-social-link a){padding:.25em;}:root :where(.wp-block-social-links.is-style-logos-only .wp-social-link a){padding:0;}:root :where(.wp-block-social-links.is-style-pill-shape .wp-social-link a){padding-left:.66667em;padding-right:.66667em;}.wp-block-social-links:not(.has-icon-color):not(.has-icon-background-color) .wp-social-link-snapchat .wp-block-social-link-label{color:#000;}.wp-block-spacer{clear:both;}.wp-block-tag-cloud{box-sizing:border-box;}.wp-block-tag-cloud.aligncenter{justify-content:center;text-align:center;}.wp-block-tag-cloud.alignfull{padding-left:1em;padding-right:1em;}.wp-block-tag-cloud a{display:inline-block;margin-right:5px;}.wp-block-tag-cloud span{display:inline-block;margin-left:5px;text-decoration:none;}:root :where(.wp-block-tag-cloud.is-style-outline){display:flex;flex-wrap:wrap;gap:1ch;}:root :where(.wp-block-tag-cloud.is-style-outline a){border:1px solid;font-size:unset !important;margin-right:0;padding:1ch 2ch;text-decoration:none !important;}.wp-block-table{overflow-x:auto;}.wp-block-table table{border-collapse:collapse;width:100%;}.wp-block-table thead{border-bottom:3px solid;}.wp-block-table tfoot{border-top:3px solid;}.wp-block-table td,.wp-block-table th{border:1px solid;padding:.5em;}.wp-block-table .has-fixed-layout{table-layout:fixed;width:100%;}.wp-block-table .has-fixed-layout td,.wp-block-table .has-fixed-layout th{word-break:break-word;}.wp-block-table.aligncenter,.wp-block-table.alignleft,.wp-block-table.alignright{display:table;width:auto;}.wp-block-table.aligncenter td,.wp-block-table.aligncenter th,.wp-block-table.alignleft td,.wp-block-table.alignleft th,.wp-block-table.alignright td,.wp-block-table.alignright th{word-break:break-word;}.wp-block-table .has-subtle-light-gray-background-color{background-color:#f3f4f5;}.wp-block-table .has-subtle-pale-green-background-color{background-color:#e9fbe5;}.wp-block-table .has-subtle-pale-blue-background-color{background-color:#e7f5fe;}.wp-block-table .has-subtle-pale-pink-background-color{background-color:#fcf0ef;}.wp-block-table.is-style-stripes{background-color:initial;border-bottom:1px solid #f0f0f0;border-collapse:inherit;border-spacing:0;}.wp-block-table.is-style-stripes tbody tr:nth-child(odd){background-color:#f0f0f0;}.wp-block-table.is-style-stripes.has-subtle-light-gray-background-color tbody tr:nth-child(odd){background-color:#f3f4f5;}.wp-block-table.is-style-stripes.has-subtle-pale-green-background-color tbody tr:nth-child(odd){background-color:#e9fbe5;}.wp-block-table.is-style-stripes.has-subtle-pale-blue-background-color tbody tr:nth-child(odd){background-color:#e7f5fe;}.wp-block-table.is-style-stripes.has-subtle-pale-pink-background-color tbody tr:nth-child(odd){background-color:#fcf0ef;}.wp-block-table.is-style-stripes td,.wp-block-table.is-style-stripes th{border-color:rgba(0,0,0,0);}.wp-block-table .has-border-color td,.wp-block-table .has-border-color th,.wp-block-table .has-border-color tr,.wp-block-table .has-border-color>*{border-color:inherit;}.wp-block-table table[style*=border-style] td,.wp-block-table table[style*=border-style] th,.wp-block-table table[style*=border-style] tr,.wp-block-table table[style*=border-style]>*{border-style:inherit;}.wp-block-table table[style*=border-width] td,.wp-block-table table[style*=border-width] th,.wp-block-table table[style*=border-width] tr,.wp-block-table table[style*=border-width]>*{border-style:inherit;border-width:inherit;}:root :where(.wp-block-table-of-contents){box-sizing:border-box;}:where(.wp-block-term-description){box-sizing:border-box;margin-bottom:var(--wp--style--block-gap);margin-top:var(--wp--style--block-gap);}.wp-block-term-description p{margin-bottom:0;margin-top:0;}.wp-block-text-columns,.wp-block-text-columns.aligncenter{display:flex;}.wp-block-text-columns .wp-block-column{margin:0 1em;padding:0;}.wp-block-text-columns .wp-block-column:first-child{margin-left:0;}.wp-block-text-columns .wp-block-column:last-child{margin-right:0;}.wp-block-text-columns.columns-4 .wp-block-column{width:25%;}pre.wp-block-verse{overflow:auto;white-space:pre-wrap;}:where(pre.wp-block-verse){font-family:inherit;}.wp-block-video{box-sizing:border-box;}.wp-block-video video{vertical-align:middle;width:100%;}@supports (position:sticky){.wp-block-video [poster]{object-fit:cover;}}.wp-block-video.aligncenter{text-align:center;}.wp-block-video :where(figcaption){margin-bottom:1em;margin-top:.5em;}.editor-styles-wrapper{counter-reset:footnotes;}.wp-element-button{cursor:pointer;}:root .has-very-light-gray-background-color{background-color:#eee;}:root .has-very-dark-gray-background-color{background-color:#313131;}:root .has-very-light-gray-color{color:#eee;}:root .has-very-dark-gray-color{color:#313131;}:root .has-vivid-green-cyan-to-vivid-cyan-blue-gradient-background{background:linear-gradient(135deg,#00d084,#0693e3);}:root .has-purple-crush-gradient-background{background:linear-gradient(135deg,#34e2e4,#4721fb 50%,#ab1dfe);}:root .has-hazy-dawn-gradient-background{background:linear-gradient(135deg,#faaca8,#dad0ec);}:root .has-subdued-olive-gradient-background{background:linear-gradient(135deg,#fafae1,#67a671);}:root .has-atomic-cream-gradient-background{background:linear-gradient(135deg,#fdd79a,#004a59);}:root .has-nightshade-gradient-background{background:linear-gradient(135deg,#330968,#31cdcf);}:root .has-midnight-gradient-background{background:linear-gradient(135deg,#020381,#2874fc);}.has-regular-font-size{font-size:1em;}.has-larger-font-size{font-size:2.625em;}.has-normal-font-size{font-size:var(--wp--preset--font-size--normal);}.has-huge-font-size{font-size:var(--wp--preset--font-size--huge);}.has-text-align-left{text-align:left;}.has-text-align-right{text-align:right;}.aligncenter{clear:both;}.screen-reader-text:focus{background-color:#ddd;clip:auto !important;clip-path:none;color:#444;display:block;font-size:1em;height:auto;left:5px;line-height:normal;padding:15px 23px 14px;text-decoration:none;top:5px;width:auto;z-index:100000;}html :where(.has-border-color){border-style:solid;}html :where([style*=border-width]){border-style:solid;}html :where(img[class*=wp-image-]){height:auto;max-width:100%;}:where(figure){margin:0 0 1em;}html :where(.is-position-sticky){--wp-admin--admin-bar--position-offset:var(--wp-admin--admin-bar--height,0px);}
联邦税有一些免费的申报软件(有条件限制),参见 IRS 的整理 。但如果要申报州税,或者税务情况比较复杂,可用收费的在线报税服务、或报税软件,比较常用的有 H&R Block、TurboTax、TaxSlayer、Jackson Hewitt、TaxAct 等。
每年的税法细则不同,这些报税服务和软件每年都需要购买,并非一次付费终身使用 。我们在 2024 年 4 月以前报税,指的是报 2023 年的税,因此报税软件名字里都带 「2023」 字样,比如 「H&R Block Tax Software Deluxe + State 2023」。本文所有的价格,都是 2023 年底 – 2024 年初更新时官网的「折扣」价格。根据往年经验,随着报税截止日期临近,价格可能会上涨。越迟报税,软件价格越贵!
天下没有免费午餐,但可以有免费报税。
今年报税的截止日期是 2024 年 4 月 15 日 。建议大家提早计划,不要拖到最后一天。本文主要针对居民 (RA),主流报税软件中只有 TaxAct 支持非居民 (NRA), 另外可用 GLACIER 和 Springtax 。 这两种身份的定义参见:《美国税务居民与非居民的定义和区别 》。
H&R Block 是一家主流报税服务商,提供官网在线报税、软件报税、以及实体店让你和专业税务员面对面交流,而且店面数量多如 7-11,总有一家在你隔邻。我们把它列在 TurboTax 的前面,是因为虽然 TurboTax 名气更大,但 H&R Block 提供的选择更多,并且价格更厚道 。
H&R Block 分为在线版和下载版。只有在线版有免费报税的版本,然而付费版本中,同样级别的下载版比在线版便宜。
在线版的版本为 :Free, Deluxe, Premium, Self-Employed; 下载版的版本为 :Basic, Deluxe + State, Premium, Premium & Business.
表格:H&R Block 在线与软件报税选项对比 (请点选 filter 选择你想对比的版本)
版本 基本 豪华 高级 自雇/生意 在线 在线报税 Free 在线报税 Deluxe 在线报税 Premium 在线报税 Self-Employed 价格 联邦 $0 州税 $0 联邦 $35 州税 $37 联邦 $60 州税 $37 联邦 $85 州税 $37 功能 学生 / W2 收入所得税抵免 子女税收抵免 学费、学贷利息扣减 报告退休收入 简单税务 免费版所有功能 保存文件 6 年 电话/聊天支持 有 HSA 有房产税 房贷利息 自雇者副业 Deluxe 所有功能 股票基金 加密货币 房产出租 Premium 所有功能 生意减免 资产贬值 链接 软件 软件报税 Basic 软件报税 Deluxe + State 软件报税 Premium 软件报税 Premium & Business 功能 单身 or 夫妻 有娃 简单税务 Basic 所有功能 有住房 有投资 Deluxe 所有功能 有房产出租 自雇者 1099 收入 Premium 所有功能 自己做生意 价格 联邦 $25 州税 $39.95 e-file $19.95 联邦 $49 州税 $0* e-file $19.95 联邦 $75 州税 $0* e-file $19.95 联邦 $89 州税 $0* e-file $19.95 链接
* 免费报一个州;若有多个州,从第 2 个州起每个 $39.95;纽约州 e-file 免费。 价格为更新本文时的折扣价格。 留意有些版本报州税有额外收费。 在线版的所有付费版本都需要额外支付 $37/州;下载版的 Basic 和不带州税的 Deluxe,报州税收费 $39.95/州,州税 e-file 再额外收 $19.95。如果使用 Deluxe 版,建议选择 Deluxe + State 版本,可免费报一个州,只需再支付 $19.95 e-file 费用。若你想节省州税 e-file 费用,可选择打印申报表邮寄给州 IRS。 在线报税和软件报税大致分为四个版本:基本、豪华、高级、自雇/生意 。每个更贵的选项,都包括便宜选项的全部功能,并在此基础上添加了新的功能、支持更多的税务情形。 下载软件报税最多可报 5 份联邦税 。如果你有一大家子人,或与亲友共享,比较划算,只需再支付 4 份州税 + e-file。 H&R Block 的 Free/Basic 版本可呈报学生贷款费用、学费,没有购买医疗保险而又符合豁免条件的人还可以用这个免费版本申请豁免。虽然现在没买医疗保险不再有联邦罚款,但个别州仍有州的罚款,关于医疗保险豁免罚款请参考 :《豁免奥巴马医保罚款的方法 》。 Deluxe 版本适合有房一族,可以报 childcare 费用、 HSA contribution,提供免费技术支持,并可导入去年报税资料及储存过往六年的资料。 Premium 版本适合投资者、有房产出租的人、Freelancer、自雇人士(1099 表)。 供给自雇人士和企业主使用的 Self-employed 版本(对应下载版 Premium & Business),适合自己开公司的人,可以导入公司支出资料,提供无限技术支持,解答自雇人士的各种税收问题。 今年 H&R Block 仍旧提供 File with a tax pro 服务 (人工报税 $89 起 ),适用于所有报税人士。即使你税务情况非常简单,但是家里钱太多没处花了,也可以多花个点钱,由税务专家帮你检查并优化,让你得到更高的退税,而且专家随时 on call,解答你所有疑问。这项人工协助报税服务有三种见面方式:
H&R Block 还提供五项满意保证 及在线/软体报税的免费 Audit 支持。
TurboTax 知名度很高,不仅因为它广告打得好,还因为全国 80% 的小企业主用它旗下的会计软件 QuickBooks。今年的 free/basic 版本可以报 1099-K,应该是为了应对 「2022 纳税年度开始,收到超过 600 美元的商品和服务第三方付款需要报税」 的政策(这个政策在 2023 年仍旧不强制执行,卖二手物品超过 600 美元的小伙伴可放心)。今年 TurboTax 在线价格也稍微降了一点,与 H&R Block 齐平。
* 使用报税软件也可以申请中美税务 5,000 美元的免税额,见 《用 TurboTax 如何申请中美税务条款的 $5000 免税额? 》 。
TurboTax 可选择「自己报税」,即默认的 TurboTax;也可让「专家协助」TurboTax Live Assisted;甚至可以让「专家负责」TurboTax Live Full Service。三者的主要区别在于获得的支持不同,大致如下:
自己报税 :自己登录之后回答所有问题;有疑问的话主要靠搜索他们的知识库。 专家协助 Live Assisted :TurboTax 的「专家」会解答你的问题,还可以在提交前帮你 review。 专家负责 Full Service :你把税务文件拍照上传(好像也是个苦差事),TurboTax 的专家会帮你报税。 今年的 TurboTax 自己在线报税只有 Free、Deluxe 和 Premium 版;下载软件、专家协助,还是专家负责(跟 H&R Block 类似),则可选择 Free/Basic 基本版、Deluxe 豪华版、Premier 高级版和 Home & Business 自雇版,所以总计 16 个产品……
免费版本仅适用于 W-2 收入、领取失业金、利息和股息收入 1099-INT/1099-DIV、出售一些小物品的 1099-K 表、只使用 standard deduction 等简单的税务情形,可 claim Earned Income Tax Credit (EIC) 和 child tax credits。自己动手的话可报州税、e-filing 也免费,所以广告词是 Free (fed / state / file)。 豪华版包括基本版所有功能,另可处理房产、教育支出(孩子上大学)、学贷、捐款等情形。 高级版包括豪华版所有功能,另可处理有股票、基金、出租屋、买卖 Bitcoin 等情形。 自雇版包括高级版所有功能,另可自动搜索各行业 deduction,可处理资产贬值,可导入 QuickBooks 数据,可预估下一年税负,提前计划;适合自雇人士、小企业主。
表格:TurboTax 报税选项对比
版本 Free/Basic 基本 Deluxe 豪华 Premier 高级 Home & Business 自雇 特点 W2 人士 收入所得税抵免 儿童税收抵免 1099-INT 1099-DIV 使用标准扣除额 收入所得税抵免 儿童税收抵免 学生贷款利息扣除 免费版所有功能 有房产 捐过款 教育支出 学生贷款 Deluxe 所有功能 有股票 有基金 出租屋 比特币 IRA 帐户 Premier 所有功能 自雇人士 小企业主 贬值抵税 来年税估 审计评估 在线 报税 $0 + $0 联邦 $69 州税 $59 联邦 $129 州税 $59 – 软件 报税 联邦 $40 任意数量州税 $40 州税 e-file $20 联邦 $70 州 $0 e-file $20 *亚马逊特价 $44.99 联邦 $105 州 $0 e-file $20 *亚马逊特价 $64.99 联邦 $120 州 $0 e-file $20 *亚马逊特价 $75.99 专家 协助 $0 + $0 (3/31 前) 联邦 $80.10 州税 $49 联邦 $125.10 州税 $49 联邦 $152.10 州税 $49 专家 全包 联邦 $152.10 州税 $39 联邦 $197.10 州税 $39 联邦 $296.10 州税 $39 联邦 $323.10 州税 $39
注:价格为更新本文时的折扣价格。选择州税后送 e-file。豪华、高级、自雇版本包含 5 份联邦税 + 一个州税,之后每州 $40,e-file 另计。 Jackson Hewitt 其实是报税服务,由专业的税务人员手把手帮你报税。如果你常去 Walmart 店里购物,那么这个季节你就能看到 Jackson Hewitt 的税务员在 Walmart 摆摊。Jackson Hewitt 有实体店,也提供在线报税 。
Jackson Hewitt 今年报州税价格 $0:不管是怎样的税务情形,联邦税 $25,州税 $0(任意数量州税), 可以算是极其厚道了。Jackson Hewitt 保证此价格 3 年不变 (按我的分析,联邦税 $25 不变,但可能州税会收费)。Jackson Hewitt 在线报税还提供这些服务:
循序渐进的填写指导; 某些公司的 W-2 可自动导入; 在线客服; 免费储存三年报税资料; 立即得知退税金额。 今年没有专家协助 「filing with a pro」 功能,但是如果你有税务方面的疑问,可以免费咨询 expert Tax Pro 一次。
Jackson Hewitt 今年均价 $25 很给力,其他几家都不用混了。真的有如此便宜又全面的报税软件吗?我给它打一个问号。Jackson Hewitt 必须手动输入 W2,像是自雇人士这样可能有多种收入、需要用多种税表的,Jackson Hewitt 也没有 TurboTax 的个性化指导,霸总们可能会希望花点钱,节省填表时间。
TaxAct e-file 没有额外费用,online 版本也较其他软件便宜一丢丢 ,但下载版本比别的软件还贵 ,还有没有王法了!如果你往年是用 TurboTax 或 H&R Block,它可以把数据从 TurboTax / H&R Block 的 pdf 文件导入(抢生意嘛)。同样,TaxAct 也有免费、豪华、高级、自雇四个版本;可以自己报,也可以请专家协助(file with Xpert Help),专家费用为 $59.99。TaxAct 支持 NRA / 1040-NR!
TaxAct 报税选项对比
基本 Free/Basic 豪华 Deluxe 高级 Premier 自雇 Self-Employed 税务 情形 W2 人士 失业保险 退休收入 儿童税收抵免 收入抵免 纡困金 可加 dependent 学生 Basic 版所有功能 逐项扣减 收养抵免 儿童和家属护理 有 HSA 有房产税 学贷房贷 Deluxe 版所有功能 股票投资 房屋买卖 房产出租 K-1、版税 境外帐户 Premier 版所有功能 1099 收入 生意收入 农场收入 商业扣减 贬值计算 来年税估 最大化扣除 在线 报税 联邦 $0 州税 $39.99 联邦 $24.99 州税 $44.99 联邦 $34.99 州税 $44.99 联邦 $64.99 州税 $44.99 专家 协助 联邦 $59.99 州税 $39.99 联邦 $84.98 州税 $44.99 联邦 $94.98 州税 $44.99 联邦 $124.98 州税 $44.99 软件 报税 联邦 $44.99 州税 $60 联邦 $139.99 州税 $0 联邦 $149.99 州税 $0 联邦 $159.99 州税 $0
*软件含 5 份联邦税 e-file;豪华、高级和自雇均送一个州税,之后每州 $60。 价格为更新本文时的折扣价格;e-file 不另收费。 免费版适合税务情况简单、没有房产的人,可以 claim Earned Income Tax Credit (EIC) 和 child tax credits;Deluxe 版本适合拥屋者,可做 itemized deduction;有投资、有房屋出租的人需要使用 Premier 版本。 「专家协助」有注册会计师一对一指导,收费 $59.99。 购买软件后可用于报 5 份联邦税,如果你有一大家子人,或与亲友共享,比较划算。 TaxSlayer 的免费版本适合没有孩子、没有投资、应税收入 < $100K 、只有工资(+小费/失业补偿金)收入、税务情况最简单的人,必须使用标准扣除,包括免费报联邦税和一个州税 。税务情况复杂些的就要付费版了,但也比几个著名的报税软件便宜,Classic 版 $22.95,Premium 版 $42.95,Self-employed $52.95。三个收费版需要另付州税 $39.95。
值得注意的是,TaxSlayer Classic 支持所有收入类型,包括 W-2 和 1099 表,也就是说,自雇者可以使用 TaxSlayer Classic 版报税,而其他软件,自雇者起码得购买到 Premium 版本。TaxSlayer 更高级的版本所提供的额外功能主要在于不同级别的专家协助。
Simply Free: 准备、打印和电子申报;W-2 收入;美国机会税收抵免 (AOTC);终身学习抵免 (LLC);学生贷款利息和教育支出;免费电话和电子邮件支持。联邦税 $0;州税 $0。 Classic: 免费版所有功能;包括所有抵免额,如收入所得税抵免额和儿童税收抵免额;包括所有扣除和收入调整;包括所有收入类型(无表格或附表限制);通过 W-2 导入和 PDF 上传快速填写信息。*联邦税 $22.95;州税 $39.95。 Premium: Classic 版所有功能;优先电话和电子邮件支持,无需排队;为期 3 年的国税局审计协助;向税务专家咨询最棘手的问题;即时聊天提供快速技术支持;无限制协助,更快申报。联邦税 $42.95;州税 $39.95。 Self-Employed: Premium 版所有功能;与具有自雇者专业知识的税务专家联系;1099 收入指导;**在 C 附表中最大限度地扣除工作相关支出;***季度预估税款支付提醒;个性化自雇人士税务指南;全年税务和收入小贴士。联邦税 $52.95;州税 $39.95。 *现役军人可使用 TaxSlayer Military 免费报联邦税 **具体见 《自雇者可享受的 16 项税收扣除和福利 》 ***具体见 《自雇人士要提前向 IRS 和州政府预缴税 》
五大报税软件对比 免费版本 TurboTax, H&R Block, TaxAct, Tax Slayer 都有免费版本 ,有些甚至包括州税。Jackson Hewitt 没有免费版本 ,统一收费 $25, 无论税务情况多么简单 or 复杂。越临近报税截止日,免费优惠越少。
下表列出四家有免费版本的报税软件、其免费版可处理的状况。令人惊讶的是,家大业大的 TurboTax 免费版竟然不包括学费和学贷扣减 ,有这类情况但税务相对简单的朋友请考虑其他两家软件。TaxAct 可以报纾困金相关的减免 ,另外两家的免费版则做不到。Tax Slayer 免费版的限制最多 。
三家免费版可处理的情况对比
免费版可处理的情况 H&R Block TaxAct TurboTax Tax Slayer W-2 Unemployment Retirement distributions Interest and dividend Tuition and fees deduction *Student loan interest deduction * *Earned income tax credit Child tax credit Stimulus credit ** **
[注] *: 学费、学贷扣减在 Deluxe 版 [注] **: 纾困金呈报在 Deluxe 版 收费版本 综合来看:今年 Jackson Hewitt 最便宜,TurboTax 最贵;取决于你的税务情形,可能是 TaxAct 最便宜 ;H&R Block 则介于他们之间。
下表列出五个软件的价格对比。除了 TurboTax 下载版的 Basic 版会同时收报州税费用 + e-file 费用,TurboTax 其他版本、以及其他三家报税软件, 都是在线版会收报州税费用、无 e-file 费,下载版则无州税费用、但有 e-file 费 。
如果你是简单税务、只有 W2 或领失业金,又喜欢用 TurboTax,那么建议用在线版,全免费,别用下载版。如果你有房产、投资、或拥有自己的事业,那么 Jackson Hewitt 最便宜,一律 $25 搞定,而且此价格锁定 3 年 。
价格比较
软件 报联邦税 报州税 州税 e-file (软件版) H&R Block $0 – $85 $0 – $37 $19.95 Jackson Hewitt $25 $0 $0 TaxAct $0 – $64.95 $39.95 – $44.95 $0 TurboTax $0 – $120 $0 – $40 $20 TaxSlayer $0 – $52.95 $0 – $39.95 $0
五家报税软件的收费版,除了 Jackson Hewitt 一口价,其他三家:H&R Block、TaxAct、TurboTax、TaxSlayer 都分为三个层次:Deluxe、Premium、Self-Employed。以收费来说,TaxSlayer 最便宜,Classic 版本也能报 1099,更高级的版本区别是有更多专家协助;TaxAct 较便宜,但用户普遍反应其界面很笨重,新手不友好。撇开价格不谈,H&R Block 最 「划算」,有些功能别人在高阶版才有,它在低阶版就有,变相省钱。
表格:三家软件收费版对比
Deluxe Premium Self-Employed H&R Block 免费版所有功能 自住房产 分项扣除 HSA 1099-NEC IRA 学费/学贷扣减 Deluxe 所有功能 股票、投资 租金收入 虚拟币 自雇者 Premium 所有功能 小型企业主 自雇者 TaxAct 免费版所有功能 儿童照顾抵免 HSA 学贷扣减 IRA Deluxe 所有功能 股票、投资 租金收入 虚拟币 Premium 所有功能 小型企业主 TurboTax 免费版所有功能 自住房产 分项扣除 HSA 学费/学贷扣减 IRA Deluxe 所有功能 股票、投资 租金收入 虚拟币 Premium 所有功能 小型企业主
打折力度 靠近报税截止日期,报税软件公司会取消优惠,你就得用原价购买了。TaxAct 可锁定价格,如果你收到折扣链接,点击链接注册,付的就是当下的价格,付费后可慢慢填写报表,即使日后涨价了也不受影响。其他软件是 pay when you file,按提交报表当时的价格付费,现在看到的优惠价格可能会变。
报税软件,除了官网外,在其他大型零售商也有售,比如 Amazon 、Walmart 、Target 等,他们可能会有自己的促销活动。 H&R Block 和 TurboTax 常常在亚马逊 、NewEgg 等地打折,以 Deluxe 版本为例,最便宜时约 $35,包括联邦 + 一个州税,但不包括州税 e-file。
用户界面 TurboTax 和 H&R Block 使用界面都很简单,以问答方式一步一步引导你输入资料。TaxAct 的说明有点含糊,会问很多与你情况无关的问题,比较花时间。
客服支持 所有软件官网都有常见问题解答,也有税务知识,如果需要更具体的问题解答:
TurboTax 免费版本走的是从群众中来到群众中去的论坛式帮助,免费用户可在论坛提问、阅读其他用户提供的建议。TurboTax 付费版本有 One-way video help,叫 SmartLook,用户可向税务专员视频提问,税务专员只会看到用户的屏幕,方便指导用户如何填写。最高级别的 TurboTax live,可一对一让注册会计师帮你报税,甚至可以预约时间交谈。 H&R Block 的免费版本只有技术支持,付费版本才有税务方面的支持。用户也可以前往实体店,亲自向税务专员提问,可能有额外付费。跟 TurboTax live 对垒的 H&R Block File with a tax pro,功能也差不多,有税务专家帮你检查错误,尽可能的优化。H&R Block 保证这些税务专家是 “certified at H&R Block’s highest levels and are our most tenured and experienced tax professionals.” TaxAct 的客服只能提供软件使用和技术方面的解答,没有税务方面的解答。从它的售价也能看出来,又要马儿跑得快又要马儿不吃草还要马儿吐钱给你是不可能的。不过今年有 file with Xpert 功能,有钱就能使会计师推磨。 TaxSlayer 是只要钱给到位(Premium、Self-employed),就会有更多专家答疑。 哪家退税额最高 如果能退到更多税,我想大家都会忍耐软件使用复杂、花费时间多这些小麻烦,甚至价格高一点也无所谓。理论上,决定你能退多少税的只有 IRS,跟用哪家报税软件无关。也就是说,不论哪个报税软件,理论上给你的退税数字应该都是一样的。 但也许因为用户界面不一样,导致用户遗漏输入某些信息;也许因为用户用错了版本,有些税表在便宜版本中没有包括,没有计算到这部分的抵扣额等等,可能你会在试用时发现不同的报税软件给出的预估退税额不一样,所以根据自己情况选择正确版本的报税软件很重要。要注意的是报税软件给出的退税额只是预测值,最后的退税额掌握在 IRS 老大手里 。
几乎每家报税软件都声称自己能抓取到所有的 credit; 实际上,对于大部分普通人,税务情况并没有那么复杂,常见的软件足以应付,如果不放心的话,选择知名的这几家即可;如果你的税务情况很复杂,可以选用相应的收费版本,包括有专家协助、甚至专家负责的服务。如果你觉得自己的税务情形连这些在线的专家也处理不了、或者自己的英语水平和他们没法沟通,那恐怕就只能找一个华人的 CPA 了。
结论 以上各家报税软件各有拥趸,有的界面友好,有的价格便宜。每个人家庭情况不同,收入不同,习惯不同,很难说哪个软件最好。H&R Block 和 TurboTax 是大多数人的选择,这两个都是 pay when you file,可先输入资料,最后提交报表时才付款,大家可以都试试看再决定。
其他知名税务软件 参考福布斯 、NerdWallet 、US News 、NY Times 、PC Mag 的评测之后,除了上面我们已经介绍过的 5 家,美国比较好的报税软件还有 Cash App Tax (以前叫 Credit Karma Tax) 和 Free Tax USA 。其中 NYTimes 还做了一个有意思的流程图。
Cash App “If you have a relatively simple return and are comfortable with online software, Credit Karma might be a good option to consider” — US NewsFreeTaxUSA 基础版免费;Deluxe 版 $6.99;E-file 免费;州税 $14.99 “Best for free self-employment support” — PC Mag
NYTimes 评价最高的是 TurboTax, 他们建议的选择流程图 如下。
注:
IRS 的 VITA (Volunteer Income Tax Assistance) 计划为收入不高于 57,000 美元的人士、残障者和英语口语能力有限者提供免费报税服务;IRS 说明在此 。延伸阅读:《2024 年免费报税的 8 种方法 》。 AGI = Adjusted Gross Income; 即「修正后总收入」,IRS 解释在此 。 EIC / EITC = Earned Income Tax Credit; 即「收入所得税抵免」,IRS 说明在此 。如果您是中低等收入水平,则可以申请 EITC。如果您有子女、受抚养人、残疾或符合其他条件,您的抵免额度可能会发生变化。 报税软件折扣 报税季到来前,很多报税软件会提供优惠,我们见过的有 TurboTax 打折 + 送 Amazon 礼卡、H&R Block 在 Walmart 官网半价等。大家可以看看自己的信用卡有没有折扣,还有返利网有没有返利,比如 《美国返利网站攻略:9 年返现 13 万!Rakuten RebatesMe 等 》。符合资格的人还可以免费报税,参考 《2024 年免费报税的 8 种方法 》。
返现网站 如果你经常网上购物,应该养成用返现网站的习惯,积少成多能省不少钱。我从 2013 年开始用,到现在已经返了超过 13 万美元。下面是我收到的一张返现支票,金额 $15,870.57。
我收到的 Rakuten 返现支票 查看详情:《美国返利网站攻略:9 年返现 13 万!Rakuten RebatesMe 等 》
下面 3 家我经常用,是我最推荐的返现网站。
最悠久、最可靠 Style is not supported 用户规模最大、历史最久、最可靠 插件和 App 最好用 迎黑五这几天出现了 $40 高额注册奖励 充分使用 Amex MR 积分 ,返现价值极高 若不玩 MR 积分,则整体返现比例不如下二者 网站没有中文;没有中文客服 中国用户提现很麻烦高返现、高奖励 Style is not supported 整体返利幅度最高|超过 TCB $40 高额开户奖励 网站有中文;有中文客服 可提现到 PayPal、支付宝、信用卡 历史与规模不如 Rakuten App 远不如 Rakuten 好用高返现 Style is not supported 整体返利幅度很高 新用户没有注册奖励。 无中文客服 中国站与全球站分开、互不连通
《美国返利网站攻略:9 年返现 13 万!Rakuten RebatesMe 等 》 【免责声明】本站文章和评论回复,仅为信息交流之用,不是理财和税务建议。在基于这些信息采取任何措施之前,我们建议您咨询有资格的专业人员。对于因依靠本网站提供的任何信息而造成的任何损失或损害,我们不承担任何责任。您对本网站的使用、以及对本网站上任何信息的依赖均由您自担风险。如需理财和税务建议,请咨询专业人士。
Disclosure: We are an Amazon Associate. Some links on this website are affiliate links, which means we may earn a commission or receive a referral fee when you sign up or make a purchase through those links.
相关文章 Like this: Like Loading...
Discover more from 美国攻略 Subscribe to get the latest posts sent to your email.
请问我人在美国,也读了美国在线的研究生,学校有发来提醒报税的邮件,但是目前我还是 B2 签证身份,下周才提交 I-485。我老公是美国公民,可以让他替我报税吗?或者可以算在他个人报税退税里面吗?
你可以请任何人帮你报税,你老公,或者 CPA,都可以。如果你明年会成为 resident alien, 你可能符合 first year choice 的条件,参见:《身份转换报税时的 First-Year Choice 规则》
您好!请问只有 w2 和股票,可以使用 turbo 的 deluxe 还是 premier?谢谢!
我 resident alien 研究生在读 第一次用 turbotax 普通版(最便宜的收费版本)退税,退了 1200 多,惊呆了。。而且我去年还有填写 tax treaty form