.body {
	margin: 0;
	padding: 0;
	background: #fff url(../images/body_background.png) repeat-x left -27px;
	/* there is an extra 27 pixels of purple on the body_background.png
	so that it can be used for either the eztax or partner pages. for eztax
	we hide the extra 27 pixels by specifying a negative position */
}

#empty-spacer{
	width: 189px;
}


#inner-home-spacer{
	width: 50px;
}

#content {}

#content-base {}

#content-footer {
	height:73px;
}

#content-home {}

#content-empty {}

#hd {
	width: 780px;
	height: 73px;
	position: relative;
	margin: 0 auto 22px auto;
}

#hd #hd-logo {
	position: absolute;
	left: 15px;
	top: 6px;
}
#hd #coupon {
	position: absolute;
	top: 16px;
	right: 20px;
}
#hd #coupon td {
	font-size: 9px;
	color: #fff;
}
#hd #coupon #ez_coupon {
	margin: 0 5px;
	border: 1px solid #000;
	font-size: 13px;
}
#hd #coupon #go_next { display: block; }

#hd #top-nav {
	position: absolute;
	bottom: 0;
	left:0px;
	width: 100%;
}
#hd #top-nav a { 
	padding: 0 12px; 
	font-size: 11px; 
	line-height: 20px;
	color: #000066;
	text-decoration: none;
}
#hd #top-nav a:hover {
	text-decoration: none;
	color: #fff;
}

.progress{
	position: absolute;
	left: 700px;
	top: 10px;
}

/* partner styles */

.body-partner {
	margin: 0;
	padding: 0;
	background: #fff url(../images/body_background.png) repeat-x left -8px;
}

#hd-partner {
	width: 780px;
	height: 92px;
	position: relative;
	margin: 0 auto 22px auto;
}

#hd-partner #hd-logo {
	position: absolute;
	left: 15px;
}

#hd-partner #powered-by {
	position: absolute;
	left: 600px;
	top: 35px;
}

#hd-partner #top-nav {
	position: absolute;
	bottom: 0;
	width: 100%;
}
#hd-partner #top-nav a { 
	padding: 0 12px; 
	font-size: 11px; 
	line-height: 20px;
	color: #000066;
	text-decoration: none;
}
#hd-partner #top-nav a:hover {
	text-decoration: none;
	color: #fff;
}


#hd-partner #top-nav-base {
	top: 72px;
	position: relative;
	bottom: 0;
	width: 100%;
}
#hd-partner #top-nav-base a { 
	padding: 0 12px; 
	font-size: 11px; 
	line-height: 20px;
	color: #000066;
	text-decoration: none;
}
#hd-partner #top-nav-base a:hover {
	text-decoration: none;
	color: #fff;
}


#content-partner {}

#content-home-partner {
	height:22px;
}

/* header styles */


#hd-base {
	width: 780px;
	height: 35px;
	position: relative;
	margin: 0 auto 22px auto;
}



#hd-base #hd-logo {
	position: absolute;
	left: 15px;
	top: 6px;
}

#hd-base #top-nav {
	position: absolute;
	bottom: 0;
	left:0px;
	top:53px;
	width: 100%;
}
#hd-base #top-nav a { 
	padding: 0 12px; 
	font-size: 11px; 
	line-height: 20px;
	color: #000066;
	text-decoration: none;
}
#hd-base #top-nav a:hover {
	text-decoration: none;
	color: #fff;
}


#hd-state {
	width: 780px;
	height: 51px;
	position: relative;
	margin: 0 auto 22px auto;
}

#hd-state #hd-logo {
	position: absolute;
	left: 15px;
	top: 6px;
}

#hd-state #top-nav {
	position: absolute;
	bottom: 0;
	left:0px;
	top:53px;
	width: 100%;
}
#hd-state #top-nav a { 
	padding: 0 12px; 
	font-size: 11px; 
	line-height: 20px;
	color: #000066;
	text-decoration: none;
}
#hd-state #top-nav a:hover {
	text-decoration: none;
	color: #fff;
}