#leftnav{position:relative;background-color:var(--light-gray)}#leftnav .leftnav-heading{display:flex;align-items:center}#leftnav-menu-header{font-weight:var(--font-weight-semi-bold);font-size:var(--root-font-size);font-family:var(--brand-font),Arial,sans-serif;letter-spacing:.03rem;padding:0 .25rem}#leftnav .leftnav-menu-toggle{background-color:var(--light-gray);border:0;width:3.5rem;height:4rem;padding:0;transition:.4s}#leftnav .leftnav-menu-toggle .leftnav-menu-icon{display:block;position:relative;width:1.25rem;height:.15rem;background-color:var(--bronze-black);transform:translateX(-50%);left:50%}#leftnav .leftnav-menu-toggle .leftnav-menu-icon:before,#leftnav .leftnav-menu-toggle .leftnav-menu-icon:after{content:" ";position:absolute;height:.15rem;width:1.25rem;background-color:var(--bronze-black);left:0;transition:.4s}#leftnav .leftnav-menu-toggle .leftnav-menu-icon:before{top:-0.5rem}#leftnav .leftnav-menu-toggle .leftnav-menu-icon:after{top:.5rem}#leftnav .leftnav-menu-toggle.active{background-color:var(--light-gray)}#leftnav .leftnav-menu-toggle.active .leftnav-menu-icon{background-color:transparent}#leftnav .leftnav-menu-toggle.active .leftnav-menu-icon:before,#leftnav .leftnav-menu-toggle.active .leftnav-menu-icon:after{border-left:4px solid var(--black);position:absolute;transform:rotate(45deg);left:-0.15rem;top:auto}#leftnav .leftnav-menu-toggle.active .leftnav-menu-icon:after{transform:rotate(-45deg)}#leftnav .leftnav-menu-toggle-wrap{display:none;position:absolute;width:75%;z-index:20;background-color:var(--light-gray)}#leftnav ul{list-style-type:none;margin:0 !important;padding:0}#leftnav ul li{margin:0 !important;padding:0}#leftnav ul li a{display:block;text-decoration:none;border-top:1px solid var(--mid-gray);color:var(--steel-gray);display:block;padding:.66rem 2rem;font-size:var(--content-font-size);font-weight:var(--font-weight-semi-bold)}#leftnav ul li:first-child a{border-top:0}#leftnav ul li a:hover{text-decoration:underline}#leftnav ul li button{display:block;text-decoration:none;border:0;border-top:1px solid var(--mid-gray);color:var(--steel-gray);padding:.66rem 2rem;font-size:var(--content-font-size);font-weight:var(--font-weight-semi-bold);position:relative;padding-right:2rem;background:transparent url(/images/icons/arrow-down-svg.svg) center right 1rem / 12px 12px no-repeat;width:100%;text-align:left}#leftnav ul li button.active{background-image:url(/images/icons/arrow-up-svg.svg)}#leftnav ul li:first-child button{border-top:0}#leftnav ul li a.external-link{position:relative}#leftnav ul li a.external-link:after{content:"";padding-left:.5rem;background-image:url(/images/icons/external-link-svg.svg);background-position:center center;background-size:18px 18px;background-repeat:no-repeat;height:18px;width:18px;vertical-align:middle}#leftnav ul li.active{border-top:1px solid var(--mid-gray)}#leftnav ul li ul{display:none}#leftnav ul li ul li a{display:block;border:0}#tax-content.pdf-to-html hr{color:var(--dark-gray);background-color:var(--dark-gray)}#tax-content.pdf-to-html .logo-heading .tax-rows{align-items:center;gap:1rem;flex-wrap:nowrap}#tax-content.pdf-to-html .logo-heading .tax-cols{flex-basis:auto;text-align:center}#tax-content.pdf-to-html .logo-heading p{margin:0}#tax-content.pdf-to-html .nys-logo{height:75px}#tax-content.pdf-to-html.pubs .nys-logo{height:auto}#tax-content.pdf-to-html .logo-heading h1{margin:.25rem 0}#tax-content.pdf-to-html .logo-heading.ao h1,#tax-content.pdf-to-html .logo-heading.nn h1{margin:1.5rem 0}#tax-content.pdf-to-html.pubs .logo-heading h1{margin:1.5rem auto;max-width:40rem;text-align:center}#tax-content.pdf-to-html .logo-heading.nn h1,#tax-content.pdf-to-html .logo-heading.tsbm h1{margin:1.5rem auto;max-width:64rem;text-align:center}#tax-content.pdf-to-html .logo-heading h1 span{display:block;font-size:var(--large-font-size);max-width:48rem;margin-top:.33rem}#tax-content.pdf-to-html .logo-heading.nn .sub span{font-size:var(--xl-font-size);font-weight:var(--font-weight-semi-bold)}#tax-content.pdf-to-html .draft1,#tax-content.pdf-to-html .draft2,#tax-content.pdf-to-html .draft3,#tax-content.pdf-to-html .draft4,#tax-content.pdf-to-html .draft5,#tax-content.pdf-to-html .draft6{display:inline-block;padding:.25rem;font-weight:var(--font-weight-bold)}#tax-content.pdf-to-html .draft1{background-color:#cfe1d8;color:#11683d;border:2px solid #11683d}#tax-content.pdf-to-html .draft2{background-color:#e6e6f4;color:#000093;border:2px solid #000093}#tax-content.pdf-to-html .draft3{background-color:#efd4bd;color:#b15b10;border:2px solid #b15b10}#tax-content.pdf-to-html .draft4{background-color:#eaecff;color:#2a3fff;border:2px solid #2a3fff}#tax-content.pdf-to-html .draft5{background-color:#fce6e6;color:#e00000;border:2px solid #e00000}#tax-content.pdf-to-html .draft6{background-color:#8080ff;color:var(--white)}#tax-content.pdf-to-html .flex .tax-cols{margin-bottom:1rem}#tax-content.pdf-to-html .flex.first .tax-cols{margin-bottom:0}#tax-content.pdf-to-html .worksheet{border-color:var(--dark-gray);border-width:1px}#tax-content.pdf-to-html .logo-heading strong{letter-spacing:normal;font-weight:var(--font-weight-semi-bold)}#tax-content .ads .gdw_widget{padding-top:0;max-width:25rem;margin:auto}#tax-content .frm-prvfrm{border:1px solid var(--medium-gray);width:100%}#tax-content .frm-prvfrm tbody td,#tax-content .frm-prvfrm tbody th{border-bottom:1px solid var(--light-gray);width:20%}#tax-content .frm-prvfrm tbody td:last-child,#tax-content .frm-prvfrm tbody th:last-child{text-align:left;width:60%}#tax-content .pub-bull th:first-child,#tax-content .pub-bull td:first-child{width:20%}#tax-content .forms-updates{border-color:var(--medium-gray);border-style:solid;border-width:0 0 1px 1px;width:100%}#tax-content .forms-updates td,#tax-content .forms-updates th{border-color:var(--medium-gray);border-style:solid;border-width:1px 1px 0 0;width:10%}#tax-content .forms-updates td:nth-of-type(2),#tax-content .forms-updates th:nth-of-type(2){width:15%}#tax-content .forms-updates td:last-child,#tax-content .forms-updates th:last-child{width:65%}#tax-content .memos-ao{border:1px solid var(--medium-gray);width:100%}#tax-content .memos-ao th,#tax-content .memos-ao td{border-bottom:1px solid var(--light-gray)}#tax-content .memos-ao td:first-child,#tax-content .memos-ao th:first-child{width:30%}#tax-content .memos-ao tr:last-child td{border-bottom:0}#tax-content .memos-ao td:last-child,#tax-content .memos-ao th:last-child{width:70%}#tax-content .notices{border:1px solid var(--medium-gray);width:100%}#tax-content .notices th,#tax-content .notices td{border-bottom:1px solid var(--light-gray)}#tax-content .notices td:first-child,#tax-content .notices th:first-child{width:16%}#tax-content .notices tr:last-child td{border-bottom:0}#tax-content .notices td:last-child,#tax-content .notices th:last-child{width:84%}#tax-content table.legal{border:1px solid var(--medium-gray)}#tax-content table.legal th,#tax-content table.legal td{border-left:1px solid var(--medium-gray);padding:.5rem 2rem}#tax-content table.legal th:first-child,#tax-content table.legal td:first-child{border-left:0}#tax-container .forms-year-select,#tax-container .tax-list-select{list-style-type:none;margin:1rem 0;padding:0;display:flex;align-items:center;flex-wrap:wrap}#tax-container .forms-year-select li,#tax-container .tax-list-select li{margin:0;flex:0 0 50%}#tax-container .forms-year-select li.no-link,#tax-container .tax-list-select li.no-link{flex:0 0 100%;margin-bottom:.5rem}#tax-container .tax-list-select li.no-link{flex:0 0 100%;background:url(/images/icons/globe-icon-svg.svg) left center / 15px 15px no-repeat;padding-left:1.5rem;border-right:0;padding-right:0}#tax-content[dir="rtl"] .tax-list-select li.no-link{padding-right:1.5rem;padding-left:initial;background-position:right center}#tax-container .forms-year-select li:last-child,#tax-container .tax-list-select li:last-child{border-right:0;border-left:0 !important}#tax-content[dir="rtl"] .forms-year-select li:first-child,#tax-content[dir="rtl"] .tax-list-select li:first-child{border-left:0}#tax-container .forms-year-select li a,#tax-container .tax-list-select li a{padding-left:.5rem;padding-right:.5rem}#tax-container .pretitle-content-wrap .tax-list-select{padding:0 1rem;margin-top:0}#tax-container .tax-list-horizontal{list-style-type:none;padding:0;margin:1rem 0;display:flex;align-items:center;flex-wrap:wrap;gap:1.5rem}#tax-content .tax-page-sub-title{color:var(--night-gray);margin-bottom:0;font-weight:var(--font-weight-semi-bold);font-size:var(--medium-plus-font-size);display:block}#tax-content .mod-date{color:var(--night-gray);font-size:var(--content-font-size);font-weight:var(--font-weight-semi-bold)}#tax-content .print-b{margin-top:0}#tax-content .print-b .link{margin:.75rem 0 !important}#tax-content .print-b .link{background:transparent url(/images/icons/print-icon-svg.svg) right center / 18px 18px no-repeat;padding-right:1.75rem;padding-top:.6rem;padding-bottom:.6rem;display:inline-block;vertical-align:middle}#tax-content .print-button:after{content:"" !important}#tax-content .print-section{padding:1.5em 0;border-top:2px dashed #aaa;border-bottom:2px dashed #aaa}.print-special #agency-header,.print-special #agency-footer,.print-special #ufooter,.print-special #unav-wrap{display:none}.print-special #tax-content .close-button,.print-special #tax-content .print-button{border:0;border-radius:.5em;letter-spacing:.05em}.print-special #tax-content .print-button{background-color:#222;color:#fff;background-image:url(/images/icons/print-icon-white.svg);background-size:15px 15px;background-repeat:no-repeat;background-position:.75em 50%;padding:.5em .75em .5em 2.25em;display:inline-block}.print-special #tax-content .print-button:hover{background-color:#444}.print-special #tax-content .close-button{background-color:#ddd;color:#222;padding:.5em}.print-special #tax-content .close-button:hover{background-color:#eee}#tax-content .search-bar{padding:1.5rem;text-align:center}#tax-content .search-bar h2{margin:0}#tax-content .search-bar .search-box-home-wrap{width:40rem;max-width:100%;margin:1rem auto}#tax-content .search-box-home-wrap form{border:1px solid var(--medium-gray);height:3rem;display:flex;justify-content:right}#tax-content #search_input1-home{height:100%;border:0;width:100%;background-color:var(--white);padding:1rem}#search_button1-home,#search_button1-help{background:var(--white) url(/images/icons/search-icon-svg.svg) center center/25px 25px no-repeat;border:0;height:100%;width:3.5rem}#tax-container .gfooter-wrap{text-align:unset}#tax-footer h3{font-size:var(--medium-font-size);margin:0 0 1rem;padding:.5rem 0;color:var(--steel-gray);font-weight:var(--font-weight-semi-bold)}#tax-footer .gfooter-menu-col{margin-bottom:2rem}#tax-footer .gfooter-menu-col ul{list-style-type:none;padding:0;margin:0;display:block}#tax-footer a{color:var(--bronze-black);text-decoration:none;display:inline-block;align-items:center;padding:.6rem 0;min-width:3rem}#tax-footer .gfooter-menu{display:flex;flex-wrap:wrap;gap:1rem;justify-content:space-between}#tax-footer .gfooter-menu h3{border-bottom:1px solid var(--mid-gray)}#tax-footer .gfooter-menu-col{flex:0 0 50%;flex-basis:calc(50% - 1rem);margin-bottom:0}#tax-footer .gfooter-menu-col ul{margin-right:1rem}#tax-footer .gfooter-social-menu,#tax-footer .gfooter-initiatives{padding:1rem 0;text-align:center}#tax-footer .gfooter-initiatives .button{margin:auto}#tax-footer .gfooter-social-menu{border-top:1px solid var(--medium-gray);border-bottom:1px solid var(--medium-gray);margin:3rem 0 2rem}#tax-footer .gfooter-social-menu ul{gap:0}#tax-footer .gfooter-social-menu ul li{margin:.25rem 0;flex:1 1 33%}#tax-footer .gfooter-social-menu ul li a{padding-left:2rem}#tax-footer .gfooter-social-menu a{padding:1rem !important;border-radius:50%;background-color:var(--business-primary-color)}#tax-footer .gfooter-social-menu a:hover,#tax-footer .gfooter-social-menu a:focus{background-color:var(--black)}#tax-footer .gfooter-social-menu a img{display:block}#tax-content .content-wizard{max-width:64rem}#tax-content .content-wizard h2{margin-top:1rem;outline:0}#tax-content .content-wizard .button{margin-top:2rem !important}#tax-content .content-wizard .clear-button{background-color:var(--white) !important}#tax-content .content-wizard .tax-cols:not(.active){display:none}#tax-content .content-wizard-buttons{list-style-type:none;padding:0;margin:1rem 0;display:flex;align-items:center;flex-wrap:wrap;gap:1.5rem}#tax-content .progress-bar{list-style-type:none;padding:0;margin:0;display:flex;gap:.5rem}#tax-content .progress-bar li{flex:1 1 0;padding:.33rem !important;background-color:var(--mid-gray)}#tax-content .progress-bar .active{background-color:var(--business-primary-color)}#tax-content .social-media-icons-list{list-style-type:none;padding:0}#tax-content .social-media-icons-list li{display:flex;align-items:center;padding-top:.6rem;padding-bottom:.6rem}#tax-content .social-media-icons-list .link-item a{vertical-align:unset !important}#tax-content .social-media-icons-list li>a{padding:1rem !important;border-radius:50%;background-color:var(--business-primary-color);margin-right:1rem;min-width:4rem !important}#tax-content .social-media-icons-list li>a img{min-height:30px;margin:auto}.print-special #tax-content .print-section{border:0}#tax-content .table-of-contents.expand-content{margin:0}#tax-content .table-of-contents.expand-content .expand-link{display:inline-block;transition:unset;position:unset;font-size:unset;border:unset;background:url(/images/icons/arrow-down-svg.svg) right center / 12px 12px no-repeat}#tax-content .table-of-contents.expand-content [class*="-cols"]:last-child .expand-link{border-bottom:0}#tax-content .table-of-contents.expand-content .expand-link:after{content:"" !important}#tax-content .table-of-contents ul li{padding:0}#tax-content .table-of-contents ul li a{display:block;padding:.6rem 0}#tax-container .noprintview{display:none}#tax-content .sticky-header thead tr:first-child{top:0;position:sticky;z-index:100}@media only screen and (min-width:30rem){#leftnav-menu-header{font-size:var(--medium-font-size);padding:0 .5rem}}@media only screen and (min-width:48rem){#leftnav-menu-header{font-size:var(--large-font-size)}#tax-content.pdf-to-html .logo-heading .tax-cols:first-child{flex-basis:150px;flex-grow:0}#tax-content.pdf-to-html .pitct .flex .tax-cols{text-align:left}#tax-content.pdf-to-html.pubs .nys-logo{height:auto}#tax-content.pdf-to-html.pubs .logo-heading .tax-cols:first-child{flex-basis:auto}#tax-content.pdf-to-html .logo-heading.ao .tax-cols:first-child,#tax-content.pdf-to-html .logo-heading.nn .tax-cols:first-child,#tax-content.pdf-to-html .logo-heading.tsbm .tax-cols:first-child{flex-basis:450px}#tax-content.pdf-to-html .logo-heading.ao .tax-cols:last-child,#tax-content.pdf-to-html .logo-heading.tsbm .tax-cols:last-child{margin-left:auto;flex-grow:0;text-align:unset}#tax-content.pdf-to-html .logo-heading.nn .sub{text-align:left}#tax-container .forms-year-select li,#tax-container .tax-list-select li{flex:0 0 33%}#tax-footer h2 span{display:inline-block}#tax-footer .gfooter-social-menu ul li{margin:0 1.5rem;flex:unset}#tax-footer .gfooter-initiatives-items{display:flex;gap:1rem}#tax-footer .gfooter-initiatives-items article{flex:1 1 0}}@media only screen and (min-width:64rem){#tax-content .sticky-header-container{overflow-x:unset}#gnav .gnav-sa-controls{top:0;transform:unset}#tax-container .tax-main-content:has(>#leftnav){display:flex}#leftnav+#tax-content,#leftnav+.pretitle-content-wrap{flex:1 1 0;width:75%}#leftnav{width:25%;margin-bottom:0;position:static;background-color:var(--white);padding:2rem;min-width:18rem;max-width:26rem}#leftnav .leftnav-menu-toggle{display:none}#leftnav .leftnav-menu-toggle-wrap{display:block;position:static;background-color:var(--white);width:auto;border-right:1px solid var(--mid-gray);padding-right:2rem}#leftnav-menu-header{padding:.5rem 0}#leftnav ul li.active{padding:1rem 0;border-top:0}#leftnav ul li a{padding:.66rem 2.5rem .66rem 0;background-color:var(--white)}#leftnav ul li button{padding:.66rem 2.5rem .66rem 0;background-color:var(--white);background-position:center right}#leftnav ul li:first-child a{border-top:0}#leftnav ul li ul{background-color:var(--white)}#tax-content.pdf-to-html .nys-logo{height:100px}#tax-content.pdf-to-html .logo-heading .tax-cols:first-child{flex-basis:225px}#tax-content.pdf-to-html .logo-heading .tax-cols:last-child{text-align:right;flex-basis:225px}#tax-container .forms-year-select li,#tax-container .tax-list-select li{flex:0 1 auto;border-right:1px solid var(--mid-gray);text-align:center}#tax-content[dir="rtl"] .forms-year-select li,#tax-content[dir="rtl"] .tax-list-select li{border-right:0;border-left:1px solid var(--mid-gray)}#tax-container .forms-year-select li.no-link,#tax-container .tax-list-select li.no-link{flex:0 1 auto;margin-bottom:0}#tax-container .pretitle-content-wrap .tax-list-select{padding:0 2rem}#gnav{display:block;padding:.5rem 0 0}#tax-footer .gfooter-menu-col{flex-basis:calc(25% - 3rem)}#tax-container .tax-main-content:has(>#leftnav):has(.pretitle-content-wrap) .pretitle-content-wrap{width:100%}#tax-container .tax-flex-wrap{flex:1 1 0}#tax-container .tax-main-content:has(>#leftnav):has(#tax-translate-bar,.pretitle-content-wrap):has(.tax-flex-wrap) #leftnav,#tax-container .tax-main-content:has(>#leftnav) .tax-flex-wrap{padding-top:1rem}}@media only screen and (min-width:80rem){#leftnav ul li button{background-position:center right .5rem}#gnav-menu .gnav-menu-main>li>a{padding:.75rem 1.33rem .75rem 1rem}}@media only screen and (min-width:100rem){#gnav-menu .gnav-menu-main>li>a{padding-right:1.75rem}}@media only screen and (min-width:120rem){#gnav-menu .gnav-menu-main>li>a{padding:.75rem 2.5rem .75rem 1rem}}@media only screen and (max-width:89.99rem){#leftnav+#tax-content.pdf-to-html .logo-heading .tax-rows{flex-direction:column}#leftnav+#tax-content.pdf-to-html .logo-heading .flex .tax-cols{text-align:center;flex-basis:auto}#leftnav+#tax-content.pdf-to-html .logo-heading .flex .tax-cols:nth-child(2){order:3}#leftnav+#tax-content.pdf-to-html .logo-heading .flex .tax-cols:nth-child(3){order:2}#gnav-menu .gnav-menu-main li:nth-last-child(-n+2) ul{right:0}}@media print{.print-special #tax-content .print-section{padding:0}.print-special #tax-content:after{content:"New York State Department of Taxation and Finance";display:block;margin:2rem auto 0;padding-top:1rem;border-top:1px solid #000;text-align:center;font-size:1rem}.print-special picture,.print-special img{display:block !important}#tax-content .print-buttons{display:none}#tax-content .print-b,#tax-content .table-of-contents{display:none !important}#tax-content .print-section{padding:0;border-top:0;border-bottom:0}#tax-content.print-special{min-width:10in;margin:0;padding:0}#tax-content .logo-heading h1,#tax-content.print-as-pdf .logo-heading h2,#tax-content.print-as-pdf .logo-heading h3{margin:0 !important}#tax-content.print-as-pdf .logo-heading h2{font-size:21pt !important}#tax-content.pdf-to-html .logo-heading{border-bottom:2px solid #000;margin-bottom:.25in;padding-bottom:.15in}#tax-content.pdf-to-html .logo-heading .tax-rows{gap:.5in !important;align-items:start;width:unset}#tax-content.pdf-to-html .logo-heading .tax-cols{text-align:left;margin-bottom:0}#tax-content.pdf-to-html .logo-heading .tax-cols:last-child{margin-left:auto;flex-shrink:0;text-align:right}#tax-content.pdf-to-html .logo-heading .tax-cols:last-child h2{margin:0 !important}#tax-content .logo-heading h1 span{font-size:14pt !important;font-weight:600;margin:0 !important}#tax-content .logo-heading p strong{font-weight:normal !important;font-size:10pt}#tax-content .logo-heading img{display:block !important;zoom:90%}#tax-content .logo-heading p{margin:0 !important;line-height:1.15}#tax-content .forms-year-select,#tax-content .tax-list-select{display:inline}#tax-content .forms-year-select li,#tax-content .tax-list-select li{display:inline-block;padding:0 !important;margin:0 !important}#tax-container .tax-modified:after{content:"New York State Department of Taxation and Finance";display:block;margin:1rem auto 0}#leftnav,#tax-content .gd-signup,aside .bubble,.oda-chat-wrapper,#tax-content .search-bar{display:none !important}#tax-content .progress-bar-wrap,#tax-content .content-wizard-buttons{display:none !important}}