/*Structural elements*/

body {
   background:#d8d8d8;
}

#precontain {/*Overall container, put 'top' background here*/
   background: #d8d8d8 url("images/body-bg.png") center center repeat-y;/*Define 'top' bg image*/
}

#container {/*2nd Container, put 'page stretch' here and set overall width*/
   background-image: url("images/body-bg.png");/*Define page stretch bg image, usually 1px height*/
   background-repeat: repeat-y;/*Stretch image down page, usually repeat-y*/
   width: 969px !important;/*Required, overall width of site, usually width of stretch bg image*/
}

#page {/*3nd Container, put 'page stretch' here and set overall width*/
}

#logo {/*Area for header text, also area for flash header*/
   color: #032860;/*Define text color of header text*/
   padding: 72px 0 0 226px;
   text-align:left;
}
#logo a {
   text-decoration: none;
}

#header {/*Container for header contents, specify total header height here*/
   background-image: url('images/header.png');/*Define bg image for header area*/
   height: 250px;/*Define height of header area, usually height of bg image*/
}

#leftmenu_area {/*Container for left menu, minicontent, and services menu*/
   background-image: url('images/stretch.gif');
   width: 205px;/*Define width of container, usually ~20% of page width*/
   background-repeat:no-repeat;
}

#content {
   padding: 15px 10px;
   margin: 0 0 -125px 0;
   width: 728px;
}

#emoContentContainer {
   padding: 0 14px;
}

#footer {/*Container for footer links*/
   background:url('images/footer.gif') repeat-x bottom ;/*Define bg image of footer*/
   width: 737px;/*Define width of footer area, usually 100% or width of content*/
   height: 135px;/*Define height of footer area, usually height of bg image*/
   padding: 137px 0 15px 202px;
   margin:0 auto;
   clear:both;
}

#footer_menu_div {
   margin:0px 0 20px;
}
/*End structural elements*/




/*Global text elements*/

a {
   color: #2B468E;
}

#container #page h1 {/*Global h1 element style*/
   color: #032860;
}

#container #page h2 {/*Global h2 element style*/
   color: #032860;
       font-size: 18px;
}

#container #page h3 {/*Global h3 element style*/
   color: #032860;
}

#container #page p {/*Global p element style*/

}

#container #page b {/*Global b element style*/
   color: #000000;/*Define text color*/
}

/*End global text elements*/




/*Content text elements*/

#emoContentContainer a {/*Content link style*/
   color: #032860;
}

#emoContentContainer a:hover {/*Content link hover style*/
   color: #032860;/*Define text color*/
}

#emoContentContainer a:visited {/*Content link visited style*/
   color: #032860;/*Define text color*/
}

/*End content text elements*/




/*Main menu elements*/

.topnav .icon {
   display: none;
}

#nav {
}

ul.tabs li{
   width: 178px;
   height: 32px;
   background: url("images/nav-btn.png") no-repeat;
}

ul.tabs a {/*Define top-level buttons*/
   color: #FFF !important;/*Define color of button text*/
   height: auto !important;/*Required*/
   font: bold 15px/28px Arial,Helvetica,sans-serif !important; 
}

ul.tabs > li:hover a,
ul.tabs > li:hover > a,
ul.tabs > li.iehover > a {/*Define button rollover state*/
   background: url('images/nav-rollover.gif') no-repeat 150px 11px;
}

ul.tabs > li:hover > ul > li > a,
ul.tabs li.iehover li a {/*Define sub buttons*/
   background: url("images/nav-btn.png") no-repeat;
}
ul.tabs > li:hover > ul > li > a:hover,
ul.tabs > li:hover >ul > li:hover > a,
ul.tabs li.iehover li a:hover,
ul.tabs li.iehover li.iehover a {/*Define sub buttons rollover state*/
   background: url('images/nav-rollover.gif') no-repeat 150px 11px;
}

/*End main menu elements*/




/*Footer menu elements*/

ul.footer_links li a {
   color: #2b468e;/*Define text color*/
}
ul.footer_links li a:hover {
   color: #2b468e;/*Define text color*/
}

/*End footer menu elements*/




/*Misc elements*/

ul.footer_links,#social_network_div { /*Social Networking Widget*/
   padding: 0;
   margin: 0 auto;
}

.formsul li a { /*IRS Forms*/
   color:#2B468E;
}
.pubsul li a { /*IRS Publications*/
   color:#2b468e;
}

.archiveHeading { /*Monthly Newsletter Archive*/
   color: #2B468E;
}

#map,
.box { /*Contact Us Page boxes*/
   border-color: #2B468E !important;
}

/*End misc elements*/




/*Added rules*/

#leftmenu_area > ul.tabs{padding-left:21px!important;}/*Nav bar positioning*/

#copyright{margin:0!important;}/*Footer copyright line*/

/* MQ */

@viewport {
   width: device-width;
}

@media
only screen and (-webkit-min-device-pixel-ratio: 1.5), 
only screen and (min--moz-device-pixel-ratio: 1.5),
only screen and (min-device-pixel-ratio: 1.5) {
}

/* MQ */

/* min-width - Full Size */
@media screen and (min-width: 900px) {
   body,
   #page-wrap {
      min-width: 961px;      
   }
   #container {
      min-height: 500px;
      min-width: 961px;      
   }
}

/* min-width & max-width - Mid */
@media screen and (max-width: 900px) {
   body,
   #precontain {
      max-width: 900px;  
      min-width: 525px;      
   }
   #container {
      min-height: 250px;
      max-width: 900px;
      background: #fff; 
      margin: 0!important; 
   }
   #header {
      max-width: 900px;  
     background-size: 100%;
   }
   #logo {
      padding: 55px 0 0 165px;
      max-width: none;
      margin: 0 auto;
      max-height: 40px;
      overflow: hidden;
      width: 400px;
   }
   #logo a h1 {
      max-height: 58px;
      font-size: 24px!important;
   }
   #logo a h1 strong {
   }
   #subHeader { display: none; }
   #logo a {
      font-size: 20px;
   }
   #container {
       border: 0 none;
       box-shadow: 0 0 0;
       margin: 10px auto 0;
       min-height: 600px;
       padding: 0;
       width: 100%!important;
   }
   #splash #emoContentContainer,
   #emoContentContainer {
      margin: 20px;
      padding: 80px 30px 30px;
      width: 630px;
   }
   #splash #emoContentContainer {
      padding: 0;
      margin: 0;
      min-height: 250px;
   }
   #emoContentContainer {
       margin: 0;
       padding: 10px;
       width: 95%;
   }
    #content {
       background: #fff none repeat scroll 0 0;
       float: right;
       margin: -75px 0 0 0;
       padding: 0;
       Width: 100%;
   }
   .innerEmoContent {
      width: auto !important;
   }
   #navContainer .icon {
      display: block;
      padding: 10px;
      margin-right: 10px;
   }
   .topnav {
      overflow: hidden;
      position: absolute;
      z-index: 999;
      background-color: #fff;
      -webkit-transition: height 400ms linear;
      -moz-transition: height 400ms linear;
      -ms-transition: height 400ms linear;
      -o-transition: height 400ms linear;
      transition: height 400ms linear;
      width: 100%;
      top: 95px!important;
   }
   .topnav:hover {
      color: #eee!important;
      background: none;
   }
   .topnav a {
      text-align: center;
   }
   
   .topnav a.icon {
      float: right;
      display: block;
      position: absolute;
      z-index: 999;
      right: 0;
      height: 15px!important;
    }
  
  .topnav.responsive {
     position: absolute;
     height: 35px;
     top: 95px;
     width: 100%;
     background: none!important;
  }

/*NAV MENU BUTTON BACKGROUND (Depressed)*/  
  .topnav.responsive .icon {
      position: absolute;
      right: 0;
      top: 0;
      background: #E6E7E9;
      color: #000;
      width: 25px;
   }

/*NAV MENU BUTTON BACKGROUND (Sub Menu Selected)*/    
   .topnav a:not(:first-child) {
        width: 25px;
        background: #E6E7E9;
  }
  
/*NAV MENU BUTTON BACKGROUND (Pressed)*/ 
  .topnav a:not(:first-child):hover {
      background: #E6E7E9!important;
  }
  
.topnav.responsive a {
    float: none;
    display: block;
    text-align: left;
  }
  #leftmenu_area {
      height: auto;
      margin: 0;
      width: 100%;
      margin-top: 35px;
   }
  #leftmenu_area > ul.tabs {
      padding-left: 0px!important;
  }
  ul.tabs {
      height: auto;
      width: 100%;
      background: #032860;
   }
   ul.tabs ul {
      padding-bottom: 0px!important;
   }
   ul.tabs li, #leftmenu_area ul li {
       background: #244d8b none repeat scroll 0 0;
       border-top: 1px outset #ddd;
       border-radius: 0;
       height: auto;
       margin: 0;
       width: 100%;
   }
  ul.tabs li, #leftmenu_area ul li {
      width: 100%;
   }
   ul.tabs ul, ul.tabs ul ul, ul.tabs ul ul ul {
      left: 0;
      position: relative;
   }
   ul.tabs li:hover ul, ul.tabs li.iehover ul {
      width: 100%;
      border-left: 0;
   }
   ul.tabs > li:hover > ul > li > a, ul.tabs li.iehover li a {
      background: none;
   }
   /*FIRST NAV DROP BACKGROUND*/
   ul.tabs li ul li {
      background: #2c5eaa!important;
   }
   /*SECOND NAV DROP BACKGROUND*/
   ul.tabs li ul li ul li {
    background: #3470c9!important;
   }
   #footer {
       background: rgba(0, 0, 0, 0) none repeat scroll 0 0;
       float: none;
       height: auto;
       margin-top: 0 !important;
       padding: 20px 0;
       width: 100%;
   }
   #widget_area_footer {
      display: block;
       float: left;
       font-family: arial !important;
       padding: 0;
       width: 100%;
   }
   #contact_us .contactRow {
       height: 416px;
       width: 100%;
   }   
   #contact_us .box {
      clear: none !important;
       float: left !important;
       height: 270px !important;
       margin-right: 5px !important;
       max-width: 265px !important;
       width: 42% !important;
   }
   #footer_menu_div {
    float: none;
    margin: 0 auto 10px;
    padding: 0;
    }
    ul.footer_links, #social_network_div {
     float: none;
    }
    #copyright {
    margin: 0;
    text-align: center !important;
    width: 98%;    
    }
}


/* max device width - iphone */
@media screen and (max-device-width: 480px) and (orientation: portrait){
   body,
   #precontain,
   #footer {
      max-width: 480px;  
      min-width: 300px;
      margin:0;
      padding:0;
      width:100%;
   }
   #header
   #leftmenu_area,
   #container,
   #emoContentContainer,
   .innerEmoContent,
   #widget_area_footer {
      width:auto;
      margin:0;
      padding:0;
      max-width: 100%;  
      min-width: 300px;
   }
   #header {
     height: 100px;
     background: url("images/mobileHeader.jpg")repeat-x scroll;
   }
   #logo {
      display: block;
      margin: 0;
      padding: 0;
      width: 100%;
   }
   #logo a h1 {
      max-height: 115px;
      height:auto;
   }
   #logo a h1 strong {
      font: 18px/48px "Book Antiqua",Palatino,"Palatino Linotype","Palatino LT STD",Georgia,serif;
      color: #fff;
   }
   #subHeader { display: none; }
   #logo a {
      font-size: 20px;
   }
   #container {
      background: none;
       border: 0 none;
       box-shadow: 0 0 0;
       min-height: 600px;
   }
   #emoContentContainer {
       background: none;
      padding: 10px 10px 0px;
    }
    #content {
       background: #fff none repeat scroll 0 0;
       margin: 0;
       padding: 0;
       width: 100%;
   }
   .innerEmoContent {
      width: auto !important;
   }
   #navContainer .icon {
      margin-right: 0px;
   }
   .topnav {
      top: 60px!important;
   }
   .topnav.responsive {
      top: 60px;
   }
   #footer {
      float:left;
      background: #032860 none repeat scroll 0 0;
      height: 60px;
      margin-top: 0 !important;
   }
   #footer_menu_div {
       margin: 0;
       padding: 20px 0 0;
   }
   #widget_area_footer {
      display: block;
       float: left;
       font-family: arial !important;
       padding: 0;
   }
   #contact_us .box {
      clear: none !important;
       float: left !important;
       height: 270px !important;
      margin-right:0px !important;
      width:94% !important;
       max-width: 100% !important;
   }
   #contact_us .contactRow {
       height: 300px;
       width: 100%;
   }  
   #copyright,
   #copyright a {
    color: #fff;
   }
   #copyright {
    text-align: center;
    background: #032860;
   }
   a.backToTop {
       bottom: 20px;
       right: 20px;
   }
    ul.footer_links, #social_network_div {
       width: 100%;
    }
    ul.footer_links li a {
    color: #fff;
   }
   .piggy-h3 {
       width: 85% !important;
   }
    #emoContentContainer .form input {
        width: 90% !important;
    }
}

/* End Media Queries */