@charset "utf-8";
body {
	font-family: Verdana;
	font-size: 11px;
	color: #000000;
	margin: 0px;
	padding: 0px;
	background: url(../images/bg.jpg) repeat-x left top;
}
img{ border:0px;}
p, ul, h1, h2, h3, h4, ol{ margin:0px;}
#main {
	width: 877px;
	margin:0px auto;
}
#banner {
	background-image: url(../images/banner.jpg);
	background-repeat: no-repeat;
	height: 291px;
	width: 877px;
}

#banner h1 {
	color:#234F9A;
	font-family:Georgia;
	font-size: 25px;
	padding-top: 10px;
	padding-left: 30px;
	padding-bottom: 8px;
}
.coupon_link {
	color: #F61500;
	font-size: 13px;
	font-weight: bold;
}
.coupon_link:hover {
	text-decoration: none;
}



#personalextension {
	float: left;
	width: 270px;
	margin: 0px;
	padding-top: 15px;
	padding-left: 35px;
}
.mr {
	padding-top: 3px;
	padding-bottom: 8px;
}
.clear {
	clear: both;
}


#personalextension  h2 {
	font-family: Verdana;
	font-size: 13px;
	font-weight: bold;
	color: #000000;
	margin: 0px;
	padding-top: 5px;
	padding-bottom: 5px;
}
#personalextension td {
	font-family: Verdana;
	font-size: 11px;
	color: #333333;
	margin: 0px;
	padding-top: 4px;
	padding-bottom: 4px;
	font-weight: normal;
	padding-left: 5px;
}
#businessextension {
	float: left;
	width: 280px;
	margin: 0px;
	padding-top: 15px;
	padding-left: 17px;
}
#businessextension  h2 {
	font-family: Verdana;
	font-size: 13px;
	font-weight: bold;
	color: #000000;
	margin: 0px;
	padding-top: 5px;
	padding-bottom: 5px;
	padding-left: 8px;
}
#businessextension td {
	font-family: Verdana;
	font-size: 11px;
	font-weight: normal;
	color: #333333;
	padding-top: 4px;
	padding-left: 10px;
	padding-bottom: 4px;
}
#main_content {
	background-image: url(../images/bg1.jpg);
	background-repeat: repeat-y;
	width:859px;
	padding-top: 0;
	padding-right: 10px;
	padding-bottom: 0;
	padding-left: 9px;

}

#main_content a {
	color: #E60D00;
	text-decoration: none;
	font-weight: bold;
	font-size: 12px;
}

#main_content_top {
	background-image: url(../images/main-content-01.jpg);
	height: 9px;
	width: 860px;

}
#main_content_midal h3 {
	color:#215C8E;
	font-size:13px;
	font-weight:bold;
	padding-left:15px;
	padding-bottom: 5px;
}
#main_content_midal {
	background-image: url(../images/main-content-02.jpg);
	background-repeat: no-repeat;
	background-position: left top;
	width: 859px;

}
#main_content_midal ol {
	line-height: 17px;
	text-align: justify;
	padding-right: 15px;
}

#main_content_midal li {
	padding-bottom: 10px;
}
#main_content_midal ul {
	line-height: 17px;
	padding-top: 5px;
	padding-bottom: 5px;
	padding-left: 50px;
	padding-right: 10px;
}

#main_content_midal p {
	line-height:17px;
	margin:0px;
	text-align:justify;
	padding-right: 10px;
	padding-left: 22px;
	padding-bottom: 7px;
	padding-top: 5px;
}

#main_content_bottem {
	background-image: url(../images/main-content-03.jpg);
	background-repeat: no-repeat;
	height: 9px;
	width: 860px;
}
#content {
	float: left;
	width: 415px;
	margin: 5px 0 0 0;
	padding: 0 0 0 10px;
}
#content h3 {
	font-weight: bold;
	color: #215c8e;
	font-size: 13px;
	margin: 10px 0 5px 42px;
}
#content h2 {
	font-weight: bold;
	color: #215c8e;
	font-size: 13px;
	margin: 10px 0 5px 0px;
	padding-left: 15px;
}
.font1 {
	font-family: Verdana;
	font-size: 11px;
	font-weight: normal;
	color: #000000;
	line-height: 16px;
	margin-top: 5px;
	margin-right: 5px;
	margin-bottom: 0px;
	padding-left: 42px;
	text-align: justify;
}
#contentright{
	float: left;
	width: 415px;
	margin-top: 5px;
	margin-right: 0;
	margin-bottom: 0;
	margin-left: 0;
	padding-top: 0;
	padding-right: 0;
	padding-bottom: 0;
	padding-left: 10px;
}
#contentright h3 {
	font-family: Verdana;
	font-weight: bold;
	color: #215c8e;
	font-size: 13px;
	margin-top: 12px;
	margin-bottom: 5px;
	margin-right: 0px;
	padding-left: 42px;
}
#bottem {
	background-image: url(../images/bottem.jpg);
	background-repeat: no-repeat;
	height: 190px;
	width:859px;
	padding-top: 0;
	padding-right: 10px;
	padding-bottom: 0;
	padding-left: 9px;
}
#bottem p {
	line-height: 17px;
	padding-top: 5px;
	padding-left: 15px;
	padding-bottom: 0px;
}

#bottem h4 {
	color:#215C8E;
	font-size:13px;
	font-weight:bold;
	padding-left:13px;
	padding-top: 10px;
	margin: 0px;
}
#footer {
	padding-top: 5px;
}
#footer p {
	float: left;
	padding-top: 10px;
	padding-left: 10px;
	padding-bottom: 10px;
}
#footer a {
	color: #215C8E;
	text-decoration: none;
	font-size: 11px;
}
#footer a:hover {
	color: #E60D00;
	font-weight: normal;
	font-size: 11px;
	text-decoration: underline;
}
.copyright {
	font-size: 11px;
	line-height: 30px;
	float: right;
	width: 620px;
}
#personal-tax-benner {
	height: 291px;
	width: 877px;
	background-image: url(../images/personal.jpg);
	background-repeat: no-repeat;
}
#personal-tax-benner h1 {
	font-size: 25px;
	color: #234F9A;
	font-family: Georgia;
	padding: 10px  0  0 25px;
}
#personal-tax-benner h2 {
	font-size: 15px;
	color: #666666;
	padding: 10px  0  0 25px;
}
#personal-tax-benner h3 {
	font-size: 12px;
	color: #666666;
	font-weight: bold;
	line-height: 19px;
	padding: 10px  0  0 25px;
}
#business-tax-benner {
	height: 291px;
	width: 877px;
	background-image: url(../images/business.jpg);
	background-repeat: no-repeat;
	margin-top: 0px;
	margin-right: auto;
	margin-bottom: 0px;
	margin-left: auto;
}
#business-tax-benner h1 {
	font-size: 25px;
	color: #234F9A;
	font-family: Georgia;
	padding: 10px  0  0 350px;
}
#business-tax-benner h2 {
	font-size: 15px;
	color: #666666;
	margin:0px;
	padding: 10px  0px 5px 350px;
}
#business-tax-benner h3 {
	font-size: 13px;
	color: #666666;
	font-weight: bold;
	line-height: 19px;
	padding: 10px 0px 0px 350px;
}
#incometax {
	background-image: url(../images/efil-tax-extention.jpg);
	background-repeat: no-repeat;
	height: 291px;
	width: 877px;
	margin-top: 0px;
	margin-right: auto;
	margin-bottom: 0px;
	margin-left: auto;
}
#incometax h1 {
	color:#234F9A;
	font-family:Georgia;
	font-size:25px;
	padding:10px 0 0 25px;
}