{"id":82809,"date":"2026-08-19T15:56:47","date_gmt":"2026-08-19T19:56:47","guid":{"rendered":"https:\/\/www.manaycpa.com\/?page_id=82809"},"modified":"2026-08-19T16:03:04","modified_gmt":"2026-08-19T20:03:04","slug":"abd-vergi-beyani","status":"publish","type":"page","link":"https:\/\/www.manaycpa.com\/tr\/abd-vergi-beyani\/","title":{"rendered":"ABD Vergi Beyan\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"82809\" class=\"elementor elementor-82809\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e0b7bc e-con-full e-flex e-con e-parent\" data-id=\"3e0b7bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-79f5c55 elementor-widget elementor-widget-html\" data-id=\"79f5c55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style id=\"manay-lp-style\">\n\n.page-id-PLACEHOLDER nav.navbar,\n.page-id-PLACEHOLDER .navbar-fixed-top,\n.page-id-PLACEHOLDER #mega-menu-wrap-header-menu,\n.page-id-PLACEHOLDER footer#footer,\n.page-id-PLACEHOLDER .back-to-top,\n.page-id-PLACEHOLDER .breadcrumbs,\n.page-id-PLACEHOLDER .entry-header,\n.page-id-PLACEHOLDER #cro-mobile-sticky { display: none !important; }\n\n.page-id-PLACEHOLDER #wrapper,\n.page-id-PLACEHOLDER #primary,\n.page-id-PLACEHOLDER #main,\n.page-id-PLACEHOLDER #single-page,\n.page-id-PLACEHOLDER .content-area,\n.page-id-PLACEHOLDER .site-main {\n  margin: 0 !important;\n  padding: 0 !important;\n  max-width: 100% !important;\n  width: 100% !important;\n}\n\n.page-id-PLACEHOLDER #single-page .container,\n.page-id-PLACEHOLDER #single-page .row,\n.page-id-PLACEHOLDER .wpb-content-wrapper,\n.page-id-PLACEHOLDER .vc_row,\n.page-id-PLACEHOLDER .wpb_column,\n.page-id-PLACEHOLDER .vc_column-inner,\n.page-id-PLACEHOLDER .wpb_wrapper,\n.page-id-PLACEHOLDER .wpb_raw_code {\n  margin: 0 !important;\n  padding: 0 !important;\n  width: 100% !important;\n  max-width: 100% !important;\n}\n\n.page-id-PLACEHOLDER .wpb_wrapper { margin-top: 0 !important; }\n\n.manay-lp *,\n.manay-lp *::before,\n.manay-lp *::after { box-sizing: border-box; margin: 0; padding: 0; }\n\n.manay-lp {\n  \n  --mlp-navy:    #041E42;   \n  --mlp-navy-2:  #0E3F83;   \n  --mlp-blue:    #0F4FA8;   \n  --mlp-blue-lt: #2563b5;\n  --mlp-gold:    #FBB11C;   \n  --mlp-gold-lt: #FFCE6B;   \n  --mlp-ink:     #021530;   \n  --mlp-muted:   #5b6678;   \n  --mlp-line:    #e3e8f0;   \n  --mlp-bg:      #ffffff;\n  --mlp-bg-soft: #f5f8fc;   \n  --mlp-bg-navy: #041E42;\n\n  --mlp-radius: 16px;\n  --mlp-radius-sm: 10px;\n  --mlp-shadow: 0 10px 40px -12px rgba(4,30,66,.18);\n  --mlp-shadow-lg: 0 30px 70px -20px rgba(4,30,66,.30);\n\n  --mlp-font-display: 'Mulish', 'Segoe UI', system-ui, sans-serif;\n  --mlp-font-body: 'Mulish', 'Segoe UI', system-ui, sans-serif;\n\n  font-family: var(--mlp-font-body);\n  color: var(--mlp-ink);\n  line-height: 1.65;\n  font-size: 17px;\n  background: var(--mlp-bg);\n  -webkit-font-smoothing: antialiased;\n  overflow-x: clip;\n}\n\n@import url('https:\/\/fonts.googleapis.com\/css2?family=Mulish:wght@400;500;600;700;800;900&display=swap');\n\n.manay-lp h1,.manay-lp h2,.manay-lp h3,.manay-lp h4,.manay-lp h5 {\n  font-family: var(--mlp-font-display);\n  color: var(--mlp-navy);\n  line-height: 1.18;\n  font-weight: 700;\n  letter-spacing: -.01em;\n}\n.manay-lp p { color: var(--mlp-ink); }\n.manay-lp a { color: var(--mlp-blue); text-decoration: none; }\n\n.mlp-wrap { max-width: 1180px; margin: 0 auto; padding: 0 24px; }\n.mlp-section { padding: 88px 0; position: relative; }\n.mlp-section--soft { background: var(--mlp-bg-soft); }\n.mlp-eyebrow {\n  display: inline-flex; align-items: center; gap: 8px;\n  font-family: var(--mlp-font-display);\n  font-size: 13px; font-weight: 600; letter-spacing: .12em;\n  text-transform: uppercase; color: var(--mlp-blue);\n  background: rgba(15,79,168,.09);\n  padding: 7px 16px; border-radius: 100px; margin-bottom: 20px;\n}\n.mlp-h2 { font-size: clamp(28px, 4vw, 42px); margin-bottom: 18px; }\n.mlp-lead { font-size: 18px; color: var(--mlp-muted); max-width: 640px; }\n.mlp-center { text-align: center; }\n.mlp-center .mlp-lead { margin-left: auto; margin-right: auto; }\n\n.mlp-btn {\n  display: inline-flex; align-items: center; justify-content: center; gap: 10px;\n  font-family: var(--mlp-font-display); font-weight: 600; font-size: 16px;\n  padding: 16px 30px; border-radius: 100px; cursor: pointer;\n  border: 0; transition: transform .25s cubic-bezier(.2,.8,.2,1), box-shadow .25s, background .25s;\n  text-align: center; white-space: nowrap;\n}\n.mlp-btn--gold {\n  background: linear-gradient(135deg, var(--mlp-gold-lt), var(--mlp-gold));\n  color: var(--mlp-navy) !important;\n  box-shadow: 0 12px 30px -8px rgba(251,177,28,.55);\n}\n.mlp-btn--gold:hover { transform: translateY(-3px); box-shadow: 0 18px 40px -10px rgba(251,177,28,.7); }\n.mlp-btn--navy { background: var(--mlp-navy); color: #fff !important; }\n.mlp-btn--navy:hover { transform: translateY(-3px); background: var(--mlp-navy-2); box-shadow: var(--mlp-shadow); }\n.mlp-btn--ghost { background: transparent; color: #fff !important; border: 1.5px solid rgba(255,255,255,.35); }\n.mlp-btn--ghost:hover { border-color: #fff; background: rgba(255,255,255,.08); }\n\n.mlp-hero {\n  position: relative;\n  background:\n    radial-gradient(1200px 600px at 80% -10%, rgba(15,79,168,.25), transparent 60%),\n    radial-gradient(900px 500px at 0% 110%, rgba(251,177,28,.12), transparent 55%),\n    linear-gradient(160deg, #041E42 0%, #0E3F83 60%, #0e2a4f 100%);\n  color: #fff;\n  padding: 120px 0 110px;\n  overflow: hidden;\n}\n.mlp-hero::before {\n  content:\"\"; position:absolute; inset:0;\n  background-image:\n    linear-gradient(rgba(255,255,255,.04) 1px, transparent 1px),\n    linear-gradient(90deg, rgba(255,255,255,.04) 1px, transparent 1px);\n  background-size: 56px 56px;\n  mask-image: radial-gradient(800px 500px at 70% 30%, #000, transparent 75%);\n  pointer-events:none;\n}\n.mlp-hero .mlp-wrap { position: relative; z-index: 2; }\n.mlp-hero-grid { display: grid; grid-template-columns: 1.15fr .85fr; gap: 56px; align-items: center; }\n.mlp-hero h1 {\n  color: #fff; font-size: clamp(34px, 5.2vw, 58px);\n  font-weight: 800; line-height: 1.08; margin-bottom: 22px;\n}\n.mlp-hero h1 .mlp-accent {\n  background: linear-gradient(120deg, var(--mlp-gold-lt), var(--mlp-gold));\n  -webkit-background-clip: text; background-clip: text; -webkit-text-fill-color: transparent;\n}\n.mlp-hero-sub { font-size: 19px; color: rgba(255,255,255,.92); max-width: 540px; margin-bottom: 32px; }\n.mlp-hero-cta { display: flex; gap: 14px; flex-wrap: wrap; margin-bottom: 34px; }\n.mlp-hero-trust { display: flex; gap: 26px; flex-wrap: wrap; }\n.mlp-hero-trust > div { display: flex; align-items: center; gap: 10px; font-size: 14.5px; color: rgba(255,255,255,.85); }\n.mlp-hero-trust svg { flex: 0 0 auto; }\n\n.mlp-hero-card {\n  background: rgba(255,255,255,.06);\n  border: 1px solid rgba(255,255,255,.14);\n  backdrop-filter: blur(12px);\n  border-radius: 22px; padding: 30px;\n  box-shadow: var(--mlp-shadow-lg);\n}\n.mlp-hero-card h3 { color:#fff; font-size: 21px; margin-bottom: 6px; }\n.mlp-hero-card p.mlp-card-sub { color: rgba(255,255,255,.7); font-size: 14.5px; margin-bottom: 20px; }\n.mlp-hero-stats { display:grid; grid-template-columns: repeat(3,1fr); gap: 14px; margin-top: 24px; padding-top: 22px; border-top: 1px solid rgba(255,255,255,.12); }\n.mlp-hero-stats .mlp-stat { text-align:center; }\n.mlp-hero-stats .mlp-stat b { display:block; font-family: var(--mlp-font-display); font-size: 26px; color: var(--mlp-gold-lt); font-weight: 700; }\n.mlp-hero-stats .mlp-stat span { font-size: 12.5px; color: rgba(255,255,255,.7); }\n\n.mlp-steps { display: grid; grid-template-columns: repeat(4,1fr); gap: 22px; margin-top: 48px; }\n.mlp-step {\n  position: relative; background: #fff; border: 1px solid var(--mlp-line);\n  border-radius: var(--mlp-radius); padding: 30px 24px 26px;\n  transition: transform .3s, box-shadow .3s, border-color .3s;\n}\n.mlp-step:hover { transform: translateY(-6px); box-shadow: var(--mlp-shadow); border-color: rgba(15,79,168,.3); }\n.mlp-step-num {\n  width: 46px; height: 46px; border-radius: 12px;\n  display: grid; place-items: center; font-family: var(--mlp-font-display);\n  font-weight: 700; font-size: 20px; color: #fff;\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy));\n  margin-bottom: 18px;\n}\n.mlp-step h5 { font-size: 17px; margin-bottom: 8px; }\n.mlp-step p { font-size: 14.5px; color: var(--mlp-muted); }\n.mlp-step::after {\n  content:\"\"; position:absolute; top: 52px; right: -13px; width: 22px; height: 2px;\n  background: var(--mlp-line);\n}\n.mlp-step:last-child::after { display:none; }\n.mlp-steps-cta { text-align:center; margin-top: 40px; }\n\n.mlp-why-grid { display:grid; grid-template-columns: repeat(3,1fr); gap: 26px; margin-top: 46px; }\n.mlp-why-card {\n  background:#fff; border:1px solid var(--mlp-line); border-radius: var(--mlp-radius);\n  padding: 34px 28px; transition: transform .3s, box-shadow .3s;\n}\n.mlp-why-card:hover { transform: translateY(-5px); box-shadow: var(--mlp-shadow); }\n.mlp-why-ic {\n  width: 56px; height:56px; border-radius: 14px; display:grid; place-items:center;\n  background: linear-gradient(135deg, rgba(15,79,168,.12), rgba(4,30,66,.08));\n  margin-bottom: 20px;\n}\n.mlp-why-card h4 { font-size: 19px; margin-bottom: 10px; }\n.mlp-why-card p { font-size: 15px; color: var(--mlp-muted); }\n\n.mlp-feat-grid { display:grid; grid-template-columns: repeat(3,1fr); gap: 20px; margin-top: 46px; }\n.mlp-feat {\n  background:#fff; border:1px solid var(--mlp-line); border-radius: var(--mlp-radius-sm);\n  padding: 28px 24px; position: relative; overflow: hidden;\n  transition: transform .3s, box-shadow .3s, border-color .3s;\n}\n.mlp-feat::before {\n  content:\"\"; position:absolute; left:0; top:0; bottom:0; width:4px;\n  background: linear-gradient(var(--mlp-blue), var(--mlp-gold)); transform: scaleY(0);\n  transform-origin: top; transition: transform .3s;\n}\n.mlp-feat:hover { transform: translateY(-4px); box-shadow: var(--mlp-shadow); border-color: transparent; }\n.mlp-feat:hover::before { transform: scaleY(1); }\n.mlp-feat-ic {\n  width: 50px; height:50px; border-radius: 12px; display:grid; place-items:center;\n  background: var(--mlp-bg-soft); color: var(--mlp-blue); margin-bottom: 16px;\n}\n.mlp-feat h5 { font-size: 17px; margin-bottom: 8px; }\n.mlp-feat p { font-size: 14.5px; color: var(--mlp-muted); }\n\n.mlp-aud-grid { display:grid; grid-template-columns: repeat(4,1fr); gap: 20px; margin-top: 46px; }\n.mlp-aud {\n  border-radius: var(--mlp-radius); padding: 30px 24px; color:#fff; position:relative; overflow:hidden;\n  background: linear-gradient(155deg, var(--mlp-navy), var(--mlp-navy-2));\n  min-height: 200px; display:flex; flex-direction:column; justify-content:flex-end;\n  transition: transform .3s;\n}\n.mlp-aud:hover { transform: translateY(-5px); }\n.mlp-aud::after {\n  content:\"\"; position:absolute; right:-30px; top:-30px; width:120px; height:120px; border-radius:50%;\n  background: radial-gradient(circle, rgba(251,177,28,.35), transparent 70%);\n}\n.mlp-aud-ic { position:absolute; top:24px; left:24px; opacity:.9; }\n.mlp-aud h5 { color:#fff; font-size: 18px; margin-bottom: 8px; position:relative; z-index:2; }\n.mlp-aud p { color: rgba(255,255,255,.78); font-size: 14px; position:relative; z-index:2; }\n\n.mlp-bento {\n  display: grid; grid-template-columns: repeat(3, 1fr); grid-auto-rows: 248px;\n  gap: 22px; margin-top: 46px; text-align: left;\n}\n.mlp-bento-card {\n  position: relative; overflow: hidden; border-radius: 28px;\n  padding: 32px; display: flex; flex-direction: column;\n  border: 0; transition: transform .35s var(--mlp-ease, cubic-bezier(.2,.8,.2,1)), box-shadow .35s;\n}\n.mlp-bento-card:hover { transform: translateY(-6px); box-shadow: var(--mlp-shadow-lg); }\n\n.mlp-bento-card.is--tall { grid-row: span 2; }\n.mlp-bento-card.is--wide { grid-column: span 2; }\n\n.mlp-bento-card.is--navy { background: var(--mlp-navy); color:#fff; }\n.mlp-bento-card.is--blue { background: #5b7fb9; color:#fff; }\n.mlp-bento-card.is--amber { background: linear-gradient(160deg, #FFE6B4, #FFCE6B); color: var(--mlp-navy); }\n.mlp-bento-card.is--soft { background: #f4f0ea; }\n.mlp-bento-card.is--white { background: #eef3f8; }\n\n.mlp-bento-ic {\n  width: 56px; height: 56px; border-radius: 16px; display:grid; place-items:center; flex:0 0 auto;\n  margin-bottom: auto; background: var(--mlp-gold);\n}\n.mlp-bento-ic svg { width: 28px; height: 28px; }\n.mlp-bento-ic svg [stroke] { stroke: var(--mlp-navy); }\n.mlp-bento-ic svg [fill]:not([fill=\"none\"]) { fill: var(--mlp-navy); }\n\n.mlp-bento-card h3 { font-size: 23px; font-weight: 800; margin: 20px 0 9px; line-height:1.15; letter-spacing:-.01em; }\n.mlp-bento-card.is--navy h3, .mlp-bento-card.is--blue h3 { color:#fff; }\n.mlp-bento-card.is--amber h3 { color: var(--mlp-navy); }\n.mlp-bento-card p { font-size: 15.5px; margin: 0; line-height:1.55; }\n.mlp-bento-card.is--navy p, .mlp-bento-card.is--blue p { color: rgba(255,255,255,.85); }\n.mlp-bento-card.is--amber p { color: rgba(4,30,66,.78); }\n.mlp-bento-card.is--soft p, .mlp-bento-card.is--white p { color: #4a5666; }\n\n.mlp-bento-stat { font-family: var(--mlp-font-display); font-weight: 800; font-size: 48px; line-height:1; color: var(--mlp-gold); margin: 18px 0 6px; }\n.mlp-bento-card.is--amber .mlp-bento-stat { color: var(--mlp-navy); }\n.mlp-bento-card > * { position: relative; z-index: 1; }\n@media (max-width: 860px) {\n  .mlp-bento { grid-template-columns: repeat(2, 1fr); grid-auto-rows: 190px; }\n  .mlp-bento-card.is--tall { grid-row: span 2; }\n  .mlp-bento-card.is--wide { grid-column: span 2; }\n  .mlp-bento-card h3 { font-size: 22px; }\n}\n@media (max-width: 560px) {\n  .mlp-bento { grid-template-columns: 1fr; grid-auto-rows: auto; }\n  .mlp-bento-card { min-height: 200px; padding: 28px; }\n  .mlp-bento-card.is--tall, .mlp-bento-card.is--wide { grid-row: auto; grid-column: auto; }\n}\n\n.mlp-bento-card.is--photo {\n  color:#fff; justify-content: flex-end;\n}\n.mlp-bento-card.is--photo .mlp-bento-photo {\n  position:absolute; inset:0; z-index:0; width:100%; height:100%; object-fit:cover;\n}\n.mlp-bento-card.is--photo::after {\n  content:\"\"; position:absolute; inset:0; z-index:0;\n  background: linear-gradient(to top, rgba(4,30,66,.92) 0%, rgba(4,30,66,.5) 42%, rgba(4,30,66,.08) 100%);\n}\n.mlp-bento-card.is--photo > * { position:relative; z-index:1; }\n\n.mlp-bento-card.is--photo .mlp-bento-ic { background: var(--mlp-gold); }\n.mlp-bento-card.is--photo h3 { color:#fff; }\n.mlp-bento-card.is--photo p { color: rgba(255,255,255,.88); }\n.mlp-bento-card.is--photo .mlp-bento-stat { color: var(--mlp-gold); }\n\n.mlp-bento-scene { position:absolute; inset:0; z-index:0; width:100%; height:100%; }\n\n.mlp-split { display:grid; grid-template-columns: 1fr 1fr; gap: 56px; align-items:center; }\n.mlp-split + .mlp-split { margin-top: 80px; }\n.mlp-split--rev .mlp-split-media { order: -1; }\n.mlp-split-media {\n  border-radius: var(--mlp-radius); min-height: 340px; position:relative; overflow:hidden;\n  background: linear-gradient(135deg, var(--mlp-bg-soft), #e9f1fa);\n  border:1px solid var(--mlp-line); display:grid; place-items:center;\n}\n.mlp-split-media .mlp-media-badge {\n  font-family: var(--mlp-font-display); font-weight:700; font-size: 54px;\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy));\n  -webkit-background-clip:text; background-clip:text; -webkit-text-fill-color:transparent;\n}\n.mlp-split h3 { font-size: clamp(24px,3vw,32px); margin-bottom: 16px; }\n.mlp-split p { color: var(--mlp-muted); margin-bottom: 18px; }\n.mlp-checklist { list-style:none; }\n.mlp-checklist li { display:flex; gap:12px; align-items:flex-start; margin-bottom: 12px; font-size: 15.5px; color: var(--mlp-ink); }\n.mlp-checklist li svg { flex:0 0 auto; margin-top: 3px; }\n\n.mlp-sol-grid { display:grid; grid-template-columns: repeat(3,1fr); gap: 22px; margin-top: 40px; }\n.mlp-sol {\n  background:#fff; border:1px solid var(--mlp-line); border-radius: var(--mlp-radius);\n  padding: 30px 26px; text-align:center; transition: transform .3s, box-shadow .3s;\n}\n.mlp-sol:hover { transform: translateY(-5px); box-shadow: var(--mlp-shadow); }\n.mlp-sol-ic {\n  width: 64px; height:64px; border-radius: 18px; margin: 0 auto 18px;\n  display:grid; place-items:center;\n  background: linear-gradient(135deg, rgba(15,79,168,.12), rgba(251,177,28,.12));\n  color: var(--mlp-navy);\n}\n.mlp-sol h5 { font-size: 18px; margin-bottom: 10px; }\n.mlp-sol p { font-size: 14.5px; color: var(--mlp-muted); }\n\n.mlp-form-section {\n  background:\n    radial-gradient(900px 500px at 90% 10%, rgba(15,79,168,.22), transparent 60%),\n    linear-gradient(160deg, #041E42, #0E3F83);\n  color:#fff; padding: 90px 0;\n}\n.mlp-form-grid { display:grid; grid-template-columns: 1fr 1fr; gap: 50px; align-items:center; }\n.mlp-form-copy h2 { color:#fff; font-size: clamp(28px,4vw,40px); margin-bottom: 18px; }\n.mlp-form-copy p { color: rgba(255,255,255,.82); font-size: 17px; margin-bottom: 26px; }\n.mlp-form-points { list-style:none; }\n.mlp-form-points li { display:flex; gap:12px; align-items:center; margin-bottom:14px; font-size: 15.5px; color: rgba(255,255,255,.9); }\n.mlp-form-box {\n  background:#fff; border-radius: 22px; padding: 36px; box-shadow: var(--mlp-shadow-lg);\n}\n.mlp-form-box h3 { font-size: 22px; margin-bottom: 6px; }\n.mlp-form-box p.mlp-fsub { color: var(--mlp-muted); font-size: 15px; margin-bottom: 22px; }\n\n.mlp-form-box .hbspt-form { font-family: var(--mlp-font-body); }\n.mlp-form-placeholder {\n  border: 2px dashed var(--mlp-line); border-radius: 12px; padding: 40px 24px;\n  text-align:center; color: var(--mlp-muted); font-size: 14.5px; line-height:1.7;\n}\n\n.mlp-faq-wrap { max-width: 860px; margin: 46px auto 0; }\n.mlp-faq {\n  background:#fff; border:1px solid var(--mlp-line); border-radius: 14px;\n  margin-bottom: 14px; overflow:hidden; transition: box-shadow .3s, border-color .3s;\n}\n.mlp-faq[open] { box-shadow: var(--mlp-shadow); border-color: rgba(15,79,168,.3); }\n.mlp-faq summary {\n  list-style:none; cursor:pointer; padding: 22px 26px; display:flex;\n  align-items:center; justify-content:space-between; gap: 16px;\n  font-family: var(--mlp-font-display); font-weight: 600; font-size: 16.5px; color: var(--mlp-navy);\n}\n.mlp-faq summary::-webkit-details-marker { display:none; }\n.mlp-faq summary .mlp-faq-ic {\n  flex:0 0 auto; width: 28px; height:28px; border-radius: 8px; display:grid; place-items:center;\n  background: var(--mlp-bg-soft); color: var(--mlp-blue); transition: transform .3s, background .3s, color .3s;\n}\n.mlp-faq[open] summary .mlp-faq-ic { transform: rotate(45deg); background: var(--mlp-blue); color:#fff; }\n.mlp-faq-body { padding: 0 26px 24px; color: var(--mlp-muted); font-size: 15.5px; }\n.mlp-faq-contact { display:grid; grid-template-columns: 1fr 1fr; gap: 16px; margin-top: 22px; }\n.mlp-faq-contact a {\n  display:flex; align-items:center; gap:12px; padding: 18px 22px; border-radius: 14px;\n  background:#fff; border:1px solid var(--mlp-line); font-family: var(--mlp-font-display);\n  font-weight:600; color: var(--mlp-navy); transition: transform .25s, box-shadow .25s;\n}\n.mlp-faq-contact a:hover { transform: translateY(-3px); box-shadow: var(--mlp-shadow); }\n\n.mlp-article { max-width: 820px; margin: 0 auto; }\n.mlp-article h2 {\n  font-size: clamp(24px,3.2vw,32px); margin: 48px 0 18px; padding-top: 12px;\n}\n.mlp-article h2:first-child { margin-top: 0; }\n.mlp-article h3 { font-size: 22px; margin: 34px 0 14px; }\n.mlp-article h4 { font-size: 18px; margin: 24px 0 12px; color: var(--mlp-navy-2); }\n.mlp-article p { margin-bottom: 18px; color: #34404f; }\n.mlp-article ul { margin: 0 0 22px; padding-left: 4px; list-style:none; }\n.mlp-article ul li {\n  position:relative; padding-left: 30px; margin-bottom: 11px; color:#34404f;\n}\n.mlp-article ul li::before {\n  content:\"\"; position:absolute; left:0; top:9px; width: 16px; height:16px; border-radius:5px;\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy));\n}\n.mlp-article ul li::after {\n  content:\"\"; position:absolute; left:5px; top:13px; width:5px; height:8px;\n  border-right:2px solid #fff; border-bottom:2px solid #fff; transform: rotate(40deg);\n}\n.mlp-article a { font-weight:600; border-bottom: 1px solid rgba(15,79,168,.3); }\n.mlp-article a:hover { border-color: var(--mlp-blue); }\n.mlp-article strong { color: var(--mlp-navy); }\n\n.mlp-footcta {\n  text-align:center; padding: 80px 24px;\n  background: linear-gradient(135deg, var(--mlp-gold-lt), var(--mlp-gold));\n}\n.mlp-footcta h2 { color: var(--mlp-navy); font-size: clamp(26px,4vw,38px); margin-bottom: 14px; }\n.mlp-footcta p { color: rgba(4,30,66,.8); font-size: 18px; margin-bottom: 28px; }\n\n@media (max-width: 980px) {\n  .mlp-hero-grid { grid-template-columns: 1fr; gap: 40px; }\n  .mlp-steps { grid-template-columns: repeat(2,1fr); }\n  .mlp-step::after { display:none; }\n  .mlp-why-grid { grid-template-columns: 1fr; }\n  .mlp-feat-grid { grid-template-columns: repeat(2,1fr); }\n  .mlp-aud-grid { grid-template-columns: repeat(2,1fr); }\n  .mlp-split, .mlp-form-grid { grid-template-columns: 1fr; gap: 32px; }\n  .mlp-split--rev .mlp-split-media { order: 0; }\n  .mlp-sol-grid { grid-template-columns: 1fr; }\n}\n\n.mlp-journey { position: relative; }\n\n.mlp-journey-track { position: relative; }\n\n.mlp-journey-pin {\n  position: sticky; top: 0; height: 100vh; min-height: 600px;\n  display: flex; align-items: center; overflow: hidden;\n}\n.mlp-journey-pin-inner {\n  width: 100%; max-width: 1180px; margin: 0 auto; padding: 0 24px;\n  display: grid; grid-template-columns: 1fr 1fr; gap: 60px; align-items: center;\n}\n\n.mlp-journey-progress {\n  position: absolute; top: 7vh; left: 50%; transform: translateX(-50%);\n  display: flex; gap: 10px; z-index: 3;\n}\n.mlp-journey-progress span {\n  width: 36px; height: 4px; border-radius: 4px; background: var(--mlp-line);\n  overflow: hidden; position: relative;\n}\n.mlp-journey-progress span::after {\n  content:\"\"; position:absolute; inset:0; width:0; background: var(--mlp-gold);\n  transition: width .4s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\n}\n.mlp-journey-progress span.is-done::after { width:100%; }\n.mlp-journey-progress span.is-active::after { width:100%; }\n\n.mlp-journey-steps { position: relative; min-height: 280px; }\n.mlp-jstep {\n  position: absolute; inset: 0; display: flex; gap: 22px;\n  opacity: 0; visibility: hidden; transform: translateY(30px);\n  transition: opacity .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1)), transform .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\n  pointer-events: none;\n}\n.mlp-jstep.is-active { opacity: 1; visibility: visible; transform: translateY(0); pointer-events: auto; }\n.mlp-jstep.is-prev { opacity: 0; visibility: hidden; transform: translateY(-30px); }\n.mlp-jstep-rail {\n  flex: 0 0 auto; width: 4px; border-radius: 4px; align-self: stretch;\n  background: linear-gradient(var(--mlp-gold), var(--mlp-blue));\n}\n.mlp-jstep-body { flex: 1; }\n.mlp-jstep-head { display: flex; align-items: center; gap: 14px; margin-bottom: 12px; }\n.mlp-jstep-num {\n  flex:0 0 auto; width: 48px; height:48px; border-radius: 13px; display:grid; place-items:center;\n  font-family: var(--mlp-font-display); font-weight: 800; font-size: 19px;\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy)); color:#fff;\n}\n.mlp-jstep-tag {\n  font-family: var(--mlp-font-display); font-weight: 700; font-size: 11px; letter-spacing: .1em;\n  text-transform: uppercase; padding: 5px 12px; border-radius: 100px;\n}\n.mlp-jstep-tag.is--before { color: var(--mlp-blue); background: rgba(15,79,168,.1); }\n.mlp-jstep-tag.is--after  { color: #b07d00; background: rgba(251,177,28,.16); }\n.mlp-jstep-phase {\n  font-family: var(--mlp-font-display); font-weight:700; font-size:12px; letter-spacing:.1em;\n  text-transform:uppercase; color: var(--mlp-muted); margin-bottom: 14px;\n}\n.mlp-jstep h4 { font-size: clamp(24px, 3vw, 32px); margin-bottom: 14px; }\n.mlp-jstep p { font-size: 16px; color: var(--mlp-muted); margin: 0; line-height:1.7; }\n.mlp-jstep-cta { margin-top: 22px; }\n\n.mlp-journey-visual {\n  position: relative; height: 64vh; max-height: 520px;\n  border-radius: 24px; overflow: hidden;\n  background: linear-gradient(160deg, var(--mlp-navy) 0%, var(--mlp-navy-2) 100%);\n  box-shadow: var(--mlp-shadow-lg);\n}\n.mlp-journey-visual::before {\n  content:\"\"; position:absolute; inset:0;\n  background-image:\n    linear-gradient(rgba(255,255,255,.045) 1px, transparent 1px),\n    linear-gradient(90deg, rgba(255,255,255,.045) 1px, transparent 1px);\n  background-size: 44px 44px;\n  mask-image: radial-gradient(420px 320px at 60% 35%, #000, transparent 75%);\n}\n.mlp-jscene {\n  position: absolute; inset: 0; display: flex; flex-direction: column;\n  align-items: center; justify-content: center; gap: 22px; padding: 40px; text-align: center;\n  opacity: 0; visibility: hidden; transform: translateY(30px) scale(.94);\n  transition: opacity .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1)), transform .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\n}\n.mlp-jscene.is-active { opacity: 1; visibility: visible; transform: translateY(0) scale(1); }\n.mlp-jscene.is-prev { opacity: 0; visibility: hidden; transform: translateY(-30px) scale(.94); }\n.mlp-jscene-badge {\n  font-family: var(--mlp-font-display); font-weight:700; font-size:12px; letter-spacing:.12em;\n  text-transform:uppercase; padding:7px 18px; border-radius:100px;\n  color: var(--mlp-navy); background: var(--mlp-gold);\n}\n.mlp-jscene-ring {\n  width: 150px; height:150px; border-radius:50%; display:grid; place-items:center;\n  background: radial-gradient(circle at 50% 40%, rgba(251,177,28,.22), transparent 70%);\n  border: 1.5px solid rgba(255,255,255,.12); position: relative;\n}\n.mlp-jscene-ring::after {\n  content:\"\"; position:absolute; inset:-1.5px; border-radius:50%;\n  border: 2px solid transparent; border-top-color: var(--mlp-gold); border-right-color: var(--mlp-gold);\n  animation: mlp-spin 8s linear infinite;\n}\n@keyframes mlp-spin { to { transform: rotate(360deg); } }\n.mlp-jscene-ring svg { width: 64px; height:64px; }\n.mlp-jscene h5 { color:#fff; font-size: 22px; margin: 0; }\n.mlp-jscene p { color: rgba(255,255,255,.7); font-size: 15px; max-width: 320px; margin: 0; }\n.mlp-jscene-step { color: var(--mlp-gold); font-family: var(--mlp-font-display); font-weight:700; font-size:14px; }\n\n@media (max-width: 900px) {\n  .mlp-journey-track { height: auto !important; }\n  .mlp-journey-pin { position: static; height: auto; min-height: 0; display: block; padding: 0; }\n  .mlp-journey-pin-inner { grid-template-columns: 1fr; gap: 0; padding: 0; }\n  .mlp-journey-progress { display: none; }\n  .mlp-journey-visual { display: none; }\n  .mlp-journey-steps { position: static; min-height: 0; display: flex; flex-direction: column; gap: 14px; }\n  .mlp-jstep {\n    position: static; opacity: 1; visibility: visible; transform: none; pointer-events: auto;\n    background:#fff; border:1px solid var(--mlp-line); border-radius:14px; padding: 22px;\n  }\n  .mlp-jstep.is-prev { opacity: 1; visibility: visible; transform: none; }\n  .mlp-jstep h4 { font-size: 21px; }\n  .mlp-jstep p { font-size: 15px; }\n}\n\n.mlp-split { display:grid; grid-template-columns: 1fr 1fr; gap: 56px; align-items:center; }\n.mlp-split + .mlp-split { margin-top: 80px; }\n.mlp-split--rev .mlp-split-media { order: -1; }\n.mlp-split-media {\n  border-radius: var(--mlp-radius); min-height: 340px; position:relative; overflow:hidden;\n  background: linear-gradient(135deg, var(--mlp-bg-soft), #e9f1fa);\n  border:1px solid var(--mlp-line); display:grid; place-items:center;\n}\n.mlp-split-media .mlp-media-badge {\n  font-family: var(--mlp-font-display); font-weight:700; font-size: 54px;\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy));\n  -webkit-background-clip:text; background-clip:text; -webkit-text-fill-color:transparent;\n}\n.mlp-split h3 { font-size: clamp(24px,3vw,32px); margin-bottom: 16px; }\n.mlp-split p { color: var(--mlp-muted); margin-bottom: 18px; }\n.mlp-checklist { list-style:none; }\n.mlp-checklist li { display:flex; gap:12px; align-items:flex-start; margin-bottom: 12px; font-size: 15.5px; color: var(--mlp-ink); }\n.mlp-checklist li svg { flex:0 0 auto; margin-top: 3px; }\n\n.mlp-sol-grid { display:grid; grid-template-columns: repeat(3,1fr); gap: 22px; margin-top: 40px; }\n.mlp-sol {\n  background:#fff; border:1px solid var(--mlp-line); border-radius: var(--mlp-radius);\n  padding: 30px 26px; text-align:center; transition: transform .3s, box-shadow .3s;\n}\n.mlp-sol:hover { transform: translateY(-5px); box-shadow: var(--mlp-shadow); }\n.mlp-sol-ic {\n  width: 64px; height:64px; border-radius: 18px; margin: 0 auto 18px;\n  display:grid; place-items:center;\n  background: linear-gradient(135deg, rgba(15,79,168,.12), rgba(251,177,28,.12));\n  color: var(--mlp-navy);\n}\n.mlp-sol h5 { font-size: 18px; margin-bottom: 10px; }\n.mlp-sol p { font-size: 14.5px; color: var(--mlp-muted); }\n\n.mlp-form-section {\n  background:\n    radial-gradient(900px 500px at 90% 10%, rgba(15,79,168,.22), transparent 60%),\n    linear-gradient(160deg, #041E42, #0E3F83);\n  color:#fff; padding: 90px 0;\n}\n.mlp-form-grid { display:grid; grid-template-columns: 1fr 1fr; gap: 50px; align-items:center; }\n.mlp-form-copy h2 { color:#fff; font-size: clamp(28px,4vw,40px); margin-bottom: 18px; }\n.mlp-form-copy p { color: rgba(255,255,255,.82); font-size: 17px; margin-bottom: 26px; }\n.mlp-form-points { list-style:none; }\n.mlp-form-points li { display:flex; gap:12px; align-items:center; margin-bottom:14px; font-size: 15.5px; color: rgba(255,255,255,.9); }\n.mlp-form-box {\n  background:#fff; border-radius: 22px; padding: 36px; box-shadow: var(--mlp-shadow-lg);\n}\n.mlp-form-box h3 { font-size: 22px; margin-bottom: 6px; }\n.mlp-form-box p.mlp-fsub { color: var(--mlp-muted); font-size: 15px; margin-bottom: 22px; }\n\n.mlp-form-box .hbspt-form { font-family: var(--mlp-font-body); }\n.mlp-form-placeholder--dark { border-color: rgba(255,255,255,.25); color: rgba(255,255,255,.7); }\n.mlp-form-placeholder--dark strong { color:#fff; }\n.mlp-hero-card--form { padding: 28px; }\n.mlp-form-placeholder {\n  border: 2px dashed var(--mlp-line); border-radius: 12px; padding: 40px 24px;\n  text-align:center; color: var(--mlp-muted); font-size: 14.5px; line-height:1.7;\n}\n\n.mlp-faq-wrap { max-width: 860px; margin: 46px auto 0; }\n.mlp-faq {\n  background:#fff; border:1px solid var(--mlp-line); border-radius: 14px;\n  margin-bottom: 14px; overflow:hidden; transition: box-shadow .3s, border-color .3s;\n}\n.mlp-faq[open] { box-shadow: var(--mlp-shadow); border-color: rgba(15,79,168,.3); }\n.mlp-faq summary {\n  list-style:none; cursor:pointer; padding: 22px 26px; display:flex;\n  align-items:center; justify-content:space-between; gap: 16px;\n  font-family: var(--mlp-font-display); font-weight: 600; font-size: 16.5px; color: var(--mlp-navy);\n}\n.mlp-faq summary::-webkit-details-marker { display:none; }\n.mlp-faq summary .mlp-faq-ic {\n  flex:0 0 auto; width: 28px; height:28px; border-radius: 8px; display:grid; place-items:center;\n  background: var(--mlp-bg-soft); color: var(--mlp-blue); transition: transform .3s, background .3s, color .3s;\n}\n.mlp-faq[open] summary .mlp-faq-ic { transform: rotate(45deg); background: var(--mlp-blue); color:#fff; }\n.mlp-faq-body { padding: 0 26px 24px; color: var(--mlp-muted); font-size: 15.5px; }\n.mlp-faq-contact { display:grid; grid-template-columns: 1fr 1fr; gap: 16px; margin-top: 22px; }\n.mlp-faq-contact a {\n  display:flex; align-items:center; gap:12px; padding: 18px 22px; border-radius: 14px;\n  background:#fff; border:1px solid var(--mlp-line); font-family: var(--mlp-font-display);\n  font-weight:600; color: var(--mlp-navy); transition: transform .25s, box-shadow .25s;\n}\n.mlp-faq-contact a:hover { transform: translateY(-3px); box-shadow: var(--mlp-shadow); }\n\n.mlp-article { max-width: 820px; margin: 0 auto; }\n.mlp-article h2 {\n  font-size: clamp(24px,3.2vw,32px); margin: 48px 0 18px; padding-top: 12px;\n}\n.mlp-article h2:first-child { margin-top: 0; }\n.mlp-article h3 { font-size: 22px; margin: 34px 0 14px; }\n.mlp-article h4 { font-size: 18px; margin: 24px 0 12px; color: var(--mlp-navy-2); }\n.mlp-article p { margin-bottom: 18px; color: #34404f; }\n.mlp-article ul { margin: 0 0 22px; padding-left: 4px; list-style:none; }\n.mlp-article ul li {\n  position:relative; padding-left: 30px; margin-bottom: 11px; color:#34404f;\n}\n.mlp-article ul li::before {\n  content:\"\"; position:absolute; left:0; top:9px; width: 16px; height:16px; border-radius:5px;\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy));\n}\n.mlp-article ul li::after {\n  content:\"\"; position:absolute; left:5px; top:13px; width:5px; height:8px;\n  border-right:2px solid #fff; border-bottom:2px solid #fff; transform: rotate(40deg);\n}\n.mlp-article a { font-weight:600; border-bottom: 1px solid rgba(15,79,168,.3); }\n.mlp-article a:hover { border-color: var(--mlp-blue); }\n.mlp-article strong { color: var(--mlp-navy); }\n\n.mlp-footcta {\n  text-align:center; padding: 80px 24px;\n  background: linear-gradient(135deg, var(--mlp-gold-lt), var(--mlp-gold));\n}\n.mlp-footcta h2 { color: var(--mlp-navy); font-size: clamp(26px,4vw,38px); margin-bottom: 14px; }\n.mlp-footcta p { color: rgba(4,30,66,.8); font-size: 18px; margin-bottom: 28px; }\n\n@media (max-width: 980px) {\n  .mlp-hero-grid { grid-template-columns: 1fr; gap: 40px; }\n  .mlp-steps { grid-template-columns: repeat(2,1fr); }\n  .mlp-step::after { display:none; }\n  .mlp-why-grid { grid-template-columns: 1fr; }\n  .mlp-feat-grid { grid-template-columns: repeat(2,1fr); }\n  .mlp-aud-grid { grid-template-columns: repeat(2,1fr); }\n  .mlp-split, .mlp-form-grid { grid-template-columns: 1fr; gap: 32px; }\n  .mlp-split--rev .mlp-split-media { order: 0; }\n  .mlp-sol-grid { grid-template-columns: 1fr; }\n}\n\n.mlp-journey { position: relative; }\n\n.mlp-journey-track { position: relative; }\n\n.mlp-journey-pin {\n  position: sticky; top: 0; height: 100vh; min-height: 600px;\n  display: flex; align-items: center; overflow: hidden;\n}\n.mlp-journey-pin-inner {\n  width: 100%; max-width: 1180px; margin: 0 auto; padding: 0 24px;\n  display: grid; grid-template-columns: 1fr 1fr; gap: 60px; align-items: center;\n}\n\n.mlp-journey-progress {\n  position: absolute; top: 7vh; left: 50%; transform: translateX(-50%);\n  display: flex; gap: 10px; z-index: 3;\n}\n.mlp-journey-progress span {\n  width: 36px; height: 4px; border-radius: 4px; background: var(--mlp-line);\n  overflow: hidden; position: relative;\n}\n.mlp-journey-progress span::after {\n  content:\"\"; position:absolute; inset:0; width:0; background: var(--mlp-gold);\n  transition: width .4s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\n}\n.mlp-journey-progress span.is-done::after { width:100%; }\n.mlp-journey-progress span.is-active::after { width:100%; }\n\n.mlp-journey-steps { position: relative; min-height: 280px; }\n.mlp-jstep {\n  position: absolute; inset: 0; display: flex; gap: 22px;\n  opacity: 0; visibility: hidden; transform: translateY(30px);\n  transition: opacity .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1)), transform .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\n  pointer-events: none;\n}\n.mlp-jstep.is-active { opacity: 1; visibility: visible; transform: translateY(0); pointer-events: auto; }\n.mlp-jstep.is-prev { opacity: 0; visibility: hidden; transform: translateY(-30px); }\n.mlp-jstep-rail {\n  flex: 0 0 auto; width: 4px; border-radius: 4px; align-self: stretch;\n  background: linear-gradient(var(--mlp-gold), var(--mlp-blue));\n}\n.mlp-jstep-body { flex: 1; }\n.mlp-jstep-head { display: flex; align-items: center; gap: 14px; margin-bottom: 12px; }\n.mlp-jstep-num {\n  flex:0 0 auto; width: 48px; height:48px; border-radius: 13px; display:grid; place-items:center;\n  font-family: var(--mlp-font-display); font-weight: 800; font-size: 19px;\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy)); color:#fff;\n}\n.mlp-jstep-tag {\n  font-family: var(--mlp-font-display); font-weight: 700; font-size: 11px; letter-spacing: .1em;\n  text-transform: uppercase; padding: 5px 12px; border-radius: 100px;\n}\n.mlp-jstep-tag.is--before { color: var(--mlp-blue); background: rgba(15,79,168,.1); }\n.mlp-jstep-tag.is--after  { color: #b07d00; background: rgba(251,177,28,.16); }\n.mlp-jstep-phase {\n  font-family: var(--mlp-font-display); font-weight:700; font-size:12px; letter-spacing:.1em;\n  text-transform:uppercase; color: var(--mlp-muted); margin-bottom: 14px;\n}\n.mlp-jstep h4 { font-size: clamp(24px, 3vw, 32px); margin-bottom: 14px; }\n.mlp-jstep p { font-size: 16px; color: var(--mlp-muted); margin: 0; line-height:1.7; }\n.mlp-jstep-cta { margin-top: 22px; }\n\n.mlp-journey-visual {\n  position: relative; height: 64vh; max-height: 520px;\n  border-radius: 24px; overflow: hidden;\n  background: linear-gradient(160deg, var(--mlp-navy) 0%, var(--mlp-navy-2) 100%);\n  box-shadow: var(--mlp-shadow-lg);\n}\n.mlp-journey-visual::before {\n  content:\"\"; position:absolute; inset:0;\n  background-image:\n    linear-gradient(rgba(255,255,255,.045) 1px, transparent 1px),\n    linear-gradient(90deg, rgba(255,255,255,.045) 1px, transparent 1px);\n  background-size: 44px 44px;\n  mask-image: radial-gradient(420px 320px at 60% 35%, #000, transparent 75%);\n}\n.mlp-jscene {\n  position: absolute; inset: 0; display: flex; flex-direction: column;\n  align-items: center; justify-content: center; gap: 22px; padding: 40px; text-align: center;\n  opacity: 0; visibility: hidden; transform: translateY(30px) scale(.94);\n  transition: opacity .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1)), transform .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\n}\n.mlp-jscene.is-active { opacity: 1; visibility: visible; transform: translateY(0) scale(1); }\n.mlp-jscene.is-prev { opacity: 0; visibility: hidden; transform: translateY(-30px) scale(.94); }\n.mlp-jscene-badge {\n  font-family: var(--mlp-font-display); font-weight:700; font-size:12px; letter-spacing:.12em;\n  text-transform:uppercase; padding:7px 18px; border-radius:100px;\n  color: var(--mlp-navy); background: var(--mlp-gold);\n}\n.mlp-jscene-ring {\n  width: 150px; height:150px; border-radius:50%; display:grid; place-items:center;\n  background: radial-gradient(circle at 50% 40%, rgba(251,177,28,.22), transparent 70%);\n  border: 1.5px solid rgba(255,255,255,.12); position: relative;\n}\n.mlp-jscene-ring::after {\n  content:\"\"; position:absolute; inset:-1.5px; border-radius:50%;\n  border: 2px solid transparent; border-top-color: var(--mlp-gold); border-right-color: var(--mlp-gold);\n  animation: mlp-spin 8s linear infinite;\n}\n@keyframes mlp-spin { to { transform: rotate(360deg); } }\n.mlp-jscene-ring svg { width: 64px; height:64px; }\n.mlp-jscene h5 { color:#fff; font-size: 22px; margin: 0; }\n.mlp-jscene p { color: rgba(255,255,255,.7); font-size: 15px; max-width: 320px; margin: 0; }\n.mlp-jscene-step { color: var(--mlp-gold); font-family: var(--mlp-font-display); font-weight:700; font-size:14px; }\n\n@media (max-width: 900px) {\n  .mlp-journey-track { height: auto !important; }\n  .mlp-journey-pin { position: static; height: auto; min-height: 0; display: block; padding: 0; }\n  .mlp-journey-pin-inner { grid-template-columns: 1fr; gap: 0; padding: 0; }\n  .mlp-journey-progress { display: none; }\n  .mlp-journey-visual { display: none; }\n  .mlp-journey-steps { position: static; min-height: 0; display: flex; flex-direction: column; gap: 14px; }\n  .mlp-jstep {\n    position: static; opacity: 1; visibility: visible; transform: none; pointer-events: auto;\n    background:#fff; border:1px solid var(--mlp-line); border-radius:14px; padding: 22px;\n  }\n  .mlp-jstep.is-prev { opacity: 1; visibility: visible; transform: none; }\n  .mlp-jstep h4 { font-size: 21px; }\n  .mlp-jstep p { font-size: 15px; }\n}\n@media (max-width: 560px) {\n  .manay-lp { font-size: 16px; }\n  .mlp-section { padding: 60px 0; }\n  .mlp-steps, .mlp-feat-grid, .mlp-aud-grid { grid-template-columns: 1fr; }\n  .mlp-hero { padding: 80px 0 70px; }\n  .mlp-hero-cta { flex-direction: column; }\n  .mlp-hero-cta .mlp-btn { width:100%; }\n  .mlp-faq-contact { grid-template-columns: 1fr; }\n  .mlp-wrap { padding: 0 18px; }\n}\n\n.mlp-on-dark h1, .mlp-on-dark h2, .mlp-on-dark h3,\n.mlp-on-dark h4, .mlp-on-dark h5, .mlp-on-dark h6 { color: #fff; }\n.mlp-on-dark p { color: rgba(255,255,255,.85); }\n.mlp-hero, .mlp-form-section, .mlp-aud { } \n\n.mlp-nav {\n  position: sticky; top: 0; z-index: 200;\n  background: #ffffff;\n  border-bottom: 1px solid var(--mlp-line);\n  transition: background .35s ease, box-shadow .35s ease, border-color .35s ease;\n}\n.mlp-nav-inner {\n  max-width: 1240px; margin: 0 auto; padding: 14px 28px;\n  display: flex; align-items: center; justify-content: space-between; gap: 24px;\n}\n\n.mlp-nav-brand {\n  font-family: var(--mlp-font-display); font-weight: 800; font-size: 20px;\n  color: var(--mlp-navy); white-space:nowrap; display:flex; align-items:center; gap:10px;\n  transition: color .35s ease;\n}\n.mlp-nav-brand span { color: var(--mlp-gold); transition: color .35s ease; }\n.mlp-nav-brand .mlp-nav-logo {\n  width: 34px; height:34px; flex:0 0 auto; display:grid; place-items:center;\n  border:1.5px solid var(--mlp-gold); border-radius:7px; transition: border-color .35s ease;\n}\n.mlp-nav-brand .mlp-nav-logo svg path { transition: stroke .35s ease; }\n\n.mlp-nav-links { display: flex; gap: 2px; list-style: none; align-items:center; }\n.mlp-nav-links a {\n  position: relative;\n  font-family: var(--mlp-font-display); font-weight: 600; font-size: 14.5px;\n  color: var(--mlp-navy); padding: 10px 13px; border-radius: 8px;\n  transition: color .25s, background .25s; white-space: nowrap;\n}\n.mlp-nav-links a:hover { color: var(--mlp-gold); }\n\n.mlp-nav-links a.mlp-active { color: var(--mlp-gold); }\n.mlp-nav-links a.mlp-active::after {\n  content:\"\"; position:absolute; left:16px; right:16px; bottom:2px; height:2.5px;\n  background: var(--mlp-gold); border-radius:2px;\n}\n\n.mlp-nav-cta { display:flex; align-items:center; gap: 12px; }\n.mlp-nav-cta .mlp-nav-btn {\n  display:inline-flex; align-items:center; gap:8px;\n  font-family: var(--mlp-font-display); font-weight: 700; font-size: 14.5px;\n  padding: 11px 20px; border-radius: 100px; white-space:nowrap;\n  background: var(--mlp-gold); color: var(--mlp-navy); border: 1.5px solid var(--mlp-gold);\n  transition: background .3s, color .3s, border-color .3s, transform .25s;\n}\n.mlp-nav-cta .mlp-nav-btn:hover { transform: translateY(-2px); background: #EB9D00; border-color:#EB9D00; }\n.mlp-nav-toggle { display:none; background:none; border:0; cursor:pointer; padding:6px; }\n.mlp-nav-toggle svg { display:block; }\n.mlp-nav-toggle svg path { stroke: var(--mlp-navy); transition: stroke .35s ease; }\n\n.mlp-nav.mlp-nav--scrolled {\n  background: var(--mlp-navy);\n  border-bottom-color: rgba(255,255,255,.08);\n  box-shadow: 0 8px 30px -12px rgba(4,30,66,.5);\n}\n.mlp-nav--scrolled .mlp-nav-brand { color: #fff; }\n.mlp-nav--scrolled .mlp-nav-brand span { color: var(--mlp-gold); }\n.mlp-nav--scrolled .mlp-nav-brand .mlp-nav-logo { border-color: var(--mlp-gold); }\n.mlp-nav--scrolled .mlp-nav-brand .mlp-nav-logo svg path { stroke: var(--mlp-gold); }\n.mlp-nav--scrolled .mlp-nav-links a { color: rgba(255,255,255,.92); }\n.mlp-nav--scrolled .mlp-nav-links a:hover { color: var(--mlp-gold); }\n.mlp-nav--scrolled .mlp-nav-links a.mlp-active { color: var(--mlp-gold); }\n\n.mlp-nav--scrolled .mlp-nav-cta .mlp-nav-btn {\n  background: transparent; color: #fff; border-color: rgba(255,255,255,.4);\n}\n.mlp-nav--scrolled .mlp-nav-cta .mlp-nav-btn:hover { background: var(--mlp-gold); color: var(--mlp-navy); border-color: var(--mlp-gold); }\n.mlp-nav--scrolled .mlp-nav-toggle svg path { stroke: #fff; }\n\n@media (max-width: 1024px) {\n  .mlp-nav-links { display: none; position: absolute; top: 100%; left:0; right:0;\n    flex-direction: column; align-items:stretch; background:#fff; border-bottom:1px solid var(--mlp-line);\n    padding: 12px 24px 18px; gap: 2px; box-shadow: var(--mlp-shadow); }\n  .mlp-nav-links.mlp-open { display: flex; }\n  .mlp-nav-links a { padding: 13px 14px; border-radius:8px; }\n  .mlp-nav-links a.mlp-active::after { display:none; }\n  .mlp-nav-links a.mlp-active { background: rgba(251,177,28,.12); }\n  \n  .mlp-nav--scrolled .mlp-nav-links { background:#fff; }\n  .mlp-nav--scrolled .mlp-nav-links a { color: var(--mlp-navy); }\n  .mlp-nav-toggle { display:block; }\n}\n@media (max-width: 600px) {\n  .mlp-nav-inner { padding: 12px 18px; }\n  .mlp-nav-cta .mlp-nav-btn span.mlp-cta-long { display:none; }\n  .mlp-nav-cta .mlp-nav-btn { padding: 10px 18px; }\n}\n\n.mlp-nav-brand { gap: 14px; }\n.mlp-nav-logo-img { height: 56px; width: auto; display: block; transition: opacity .35s ease; }\n.mlp-logo-light { display: none; }\n.mlp-nav--scrolled .mlp-logo-dark { display: none; }\n.mlp-nav--scrolled .mlp-logo-light { display: block; }\n.mlp-nav-tagline {\n  font-family: var(--mlp-font-display); font-weight: 600; font-size: 11.5px; line-height: 1.25;\n  color: var(--mlp-muted); padding-left: 14px; border-left: 1.5px solid var(--mlp-line);\n  transition: color .35s ease, border-color .35s ease; white-space: nowrap;\n}\n.mlp-nav--scrolled .mlp-nav-tagline { color: rgba(255,255,255,.7); border-left-color: rgba(255,255,255,.2); }\n\n.mlp-nav-video {\n  display:inline-flex; align-items:center; gap:9px; cursor:pointer;\n  font-family: var(--mlp-font-display); font-weight: 700; font-size: 14.5px;\n  padding: 9px 18px 9px 9px; border-radius: 100px; white-space:nowrap;\n  background: #fff; color: var(--mlp-navy); border: 1.5px solid var(--mlp-line);\n  transition: border-color .25s, transform .25s, background .35s, color .35s;\n}\n.mlp-nav-video-ic { width:30px; height:30px; border-radius:50%; background: var(--mlp-gold); display:grid; place-items:center; flex:0 0 auto; }\n.mlp-nav-video:hover { transform: translateY(-2px); border-color: var(--mlp-gold); }\n.mlp-nav--scrolled .mlp-nav-video { background: transparent; color:#fff; border-color: rgba(255,255,255,.3); }\n\n.mlp-nav-contact { position: relative; }\n.mlp-nav-contact-btn {\n  display:inline-flex; align-items:center; gap:8px; cursor:pointer;\n  font-family: var(--mlp-font-display); font-weight: 700; font-size: 14.5px;\n  padding: 11px 18px; border-radius: 100px; white-space:nowrap;\n  background: var(--mlp-navy); color: #fff; border: 1.5px solid var(--mlp-blue);\n  transition: background .25s, transform .25s, border-color .25s;\n}\n.mlp-nav-contact-btn:hover { transform: translateY(-2px); background: var(--mlp-navy-2); }\n.mlp-nav-contact-arrow { transition: transform .3s; }\n.mlp-nav-contact.is-open .mlp-nav-contact-arrow { transform: rotate(180deg); }\n.mlp-nav--scrolled .mlp-nav-contact-btn { border-color: rgba(255,255,255,.35); }\n\n.mlp-nav-contact-panel {\n  position: absolute; top: calc(100% + 14px); left: 50%; transform: translateX(-50%) translateY(-8px);\n  width: 340px; background:#fff; border-radius: 18px; box-shadow: 0 24px 60px -16px rgba(4,30,66,.4);\n  border: 1px solid var(--mlp-line); padding: 8px; z-index: 50;\n  opacity: 0; visibility: hidden; transition: opacity .28s, transform .28s;\n}\n.mlp-nav-contact.is-open .mlp-nav-contact-panel { opacity:1; visibility:visible; transform: translateX(-50%) translateY(0); }\n.mlp-nav-contact-panel::before {\n  content:\"\"; position:absolute; top:-7px; left:50%; transform: translateX(-50%) rotate(45deg);\n  width:14px; height:14px; background:#fff; border-left:1px solid var(--mlp-line); border-top:1px solid var(--mlp-line);\n}\n.mlp-nav-contact-head {\n  font-family: var(--mlp-font-display); font-weight:700; font-size:12px; letter-spacing:.1em;\n  text-transform:uppercase; color: var(--mlp-muted); padding: 14px 16px 10px;\n}\n.mlp-nav-contact-row {\n  display:flex; align-items:center; gap:14px; padding: 12px 16px; border-radius: 12px;\n  transition: background .2s; border-top: 1px solid var(--mlp-line);\n}\n.mlp-nav-contact-row:hover { background: var(--mlp-bg-soft); }\n.mlp-nav-contact-flag { font-size: 26px; flex:0 0 auto; line-height:1; }\n.mlp-nav-contact-info { flex:1; display:flex; flex-direction:column; }\n.mlp-nav-contact-info small { font-size: 12.5px; color: var(--mlp-muted); font-family: var(--mlp-font-body); }\n.mlp-nav-contact-info b { font-size: 17px; color: var(--mlp-navy); font-family: var(--mlp-font-display); font-weight:700; }\n.mlp-nav-contact-wa {\n  display:flex; align-items:center; justify-content:center; gap:9px; padding: 14px;\n  font-family: var(--mlp-font-display); font-weight:700; font-size:14.5px; color:#1a8f47;\n  border-top: 1px solid var(--mlp-line); margin-top: 4px;\n}\n.mlp-nav-contact-wa:hover { color:#147a3b; }\n.mlp-nav-contact-cta { width: calc(100% - 12px); margin: 4px 6px 6px; padding: 14px; font-size: 15px; }\n\n@media (max-width: 1100px) {\n  .mlp-nav-tagline { display:none; }\n}\n@media (max-width: 1024px) {\n  \n  .mlp-nav-video { display:none; }\n}\n@media (max-width: 600px) {\n  .mlp-nav-logo-img { height: 44px; }\n  .mlp-nav-contact-btn { padding: 10px 13px; }\n  .mlp-nav-contact-btn .mlp-cta-long, .mlp-nav-btn .mlp-cta-long { display:none; }\n  .mlp-nav-contact-panel { width: 290px; }\n}\n\n.mlp-table-wrap {\n  margin-top: 42px; border-radius: var(--mlp-radius); overflow: hidden;\n  border: 1px solid var(--mlp-line); box-shadow: var(--mlp-shadow);\n  background: #fff;\n}\n\n.mlp-tabs { margin-top: 36px; }\n.mlp-tabs-nav {\n  display: flex; gap: 10px; flex-wrap: wrap; margin-bottom: 22px;\n}\n.mlp-tab-btn {\n  flex: 1 1 auto; min-width: 140px; cursor: pointer;\n  background: #fff; border: 1.5px solid var(--mlp-line); border-radius: 16px;\n  padding: 16px 20px; text-align: left; transition: all .25s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\n  font-family: var(--mlp-font-display);\n}\n.mlp-tab-btn:hover { border-color: var(--mlp-blue); transform: translateY(-2px); }\n.mlp-tab-btn.is-active {\n  background: linear-gradient(135deg, var(--mlp-navy), var(--mlp-navy-2));\n  border-color: transparent; box-shadow: 0 12px 28px -10px rgba(4,30,66,.45);\n}\n.mlp-tab-btn-code { display:block; font-size: 19px; font-weight: 800; color: var(--mlp-navy); letter-spacing:-.01em; }\n.mlp-tab-btn-name { display:block; font-size: 13px; font-weight: 600; color: var(--mlp-muted); margin-top: 2px; }\n.mlp-tab-btn.is-active .mlp-tab-btn-code { color: #fff; }\n.mlp-tab-btn.is-active .mlp-tab-btn-name { color: var(--mlp-gold); }\n\n.mlp-tab-panel {\n  display: none; background:#fff; border:1px solid var(--mlp-line); border-radius: 22px;\n  overflow: hidden; box-shadow: var(--mlp-shadow); animation: mlp-tabfade .4s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\n}\n.mlp-tab-panel.is-active { display: block; }\n@keyframes mlp-tabfade { from { opacity:0; transform: translateY(12px); } to { opacity:1; transform:none; } }\n.mlp-tab-panel-head {\n  display:flex; align-items:center; gap:18px; padding: 28px 32px;\n  background: linear-gradient(135deg, var(--mlp-navy), var(--mlp-navy-2)); color:#fff;\n}\n.mlp-tab-panel-badge {\n  flex:0 0 auto; width: 60px; height:60px; border-radius:16px; display:grid; place-items:center;\n  background: var(--mlp-gold); color: var(--mlp-navy);\n  font-family: var(--mlp-font-display); font-weight: 800; font-size: 15px; text-align:center; line-height:1.05;\n}\n.mlp-tab-panel-head h4 { color:#fff; font-size: 24px; margin:0 0 2px; }\n.mlp-tab-panel-head p { color: rgba(255,255,255,.75); font-size: 14.5px; margin:0; }\n\n.mlp-tab-features { padding: 14px 32px 8px; }\n.mlp-tab-feat {\n  display:flex; gap: 18px; padding: 18px 0; border-bottom: 1px solid var(--mlp-line);\n}\n.mlp-tab-feat:last-child { border-bottom: 0; }\n.mlp-tab-feat-ic {\n  flex:0 0 auto; width: 42px; height:42px; border-radius: 11px; display:grid; place-items:center;\n  background: rgba(15,79,168,.1); color: var(--mlp-blue);\n}\n.mlp-tab-feat-txt { flex:1; }\n.mlp-tab-feat-label { font-family: var(--mlp-font-display); font-weight:700; font-size: 13px; color: var(--mlp-muted); text-transform:uppercase; letter-spacing:.05em; margin-bottom: 4px; }\n.mlp-tab-feat-val { font-size: 15.5px; color: var(--mlp-ink); line-height:1.5; }\n.mlp-tab-feat.is--hl .mlp-tab-feat-ic { background: var(--mlp-gold); color: var(--mlp-navy); }\n.mlp-tab-feat.is--hl .mlp-tab-feat-val { font-weight: 600; color: var(--mlp-navy); }\n\n.mlp-tab-panel-cta {\n  display:flex; align-items:center; justify-content:space-between; gap:20px; flex-wrap:wrap;\n  padding: 22px 32px; background: var(--mlp-bg-soft); border-top:1px solid var(--mlp-line);\n}\n.mlp-tab-panel-cta p { font-size:14.5px; color: var(--mlp-muted); margin:0; }\n.mlp-tab-panel-cta strong { color: var(--mlp-navy); }\n@media (max-width: 560px) {\n  .mlp-tab-btn { min-width: calc(50% - 5px); padding: 13px 16px; }\n  .mlp-tab-panel-head { padding: 22px; }\n  .mlp-tab-features { padding: 10px 22px 4px; }\n  .mlp-tab-panel-cta { padding: 20px 22px; }\n}\n.mlp-table-scroll { overflow-x: auto; -webkit-overflow-scrolling: touch; }\n.mlp-table { width: 100%; border-collapse: collapse; min-width: 680px; }\n.mlp-table thead th {\n  background: linear-gradient(135deg, var(--mlp-navy), var(--mlp-navy-2));\n  color: #fff; font-family: var(--mlp-font-display); font-weight: 600;\n  font-size: 15px; text-align: left; padding: 18px 20px; vertical-align: middle;\n}\n.mlp-table thead th:first-child { font-size: 13px; text-transform: uppercase; letter-spacing: .06em; color: rgba(255,255,255,.7); }\n.mlp-table thead th .mlp-th-badge {\n  display:block; margin-top:3px; font-size:12px; font-weight:500;\n  color: var(--mlp-gold-lt); font-family: var(--mlp-font-body);\n}\n.mlp-table tbody th {\n  text-align: left; padding: 16px 20px; font-family: var(--mlp-font-display);\n  font-weight: 600; font-size: 14.5px; color: var(--mlp-navy);\n  background: var(--mlp-bg-soft); border-right: 1px solid var(--mlp-line);\n  white-space: nowrap;\n}\n.mlp-table tbody td {\n  padding: 16px 20px; font-size: 14.5px; color: #34404f;\n  border-top: 1px solid var(--mlp-line); vertical-align: top;\n}\n.mlp-table tbody tr:hover td { background: rgba(15,79,168,.03); }\n.mlp-table .mlp-td-hl { color: var(--mlp-navy); font-weight: 600; }\n.mlp-table-cta {\n  display:flex; align-items:center; justify-content:space-between; gap:20px;\n  flex-wrap:wrap; padding: 20px 24px; background: var(--mlp-bg-soft);\n  border-top: 1px solid var(--mlp-line);\n}\n.mlp-table-cta p { font-size: 14.5px; color: var(--mlp-muted); margin:0; }\n.mlp-table-cta strong { color: var(--mlp-navy); }\n\n.mlp-acc-wrap { max-width: 880px; margin: 40px auto 0; }\n.mlp-acc {\n  background:#fff; border:1px solid var(--mlp-line); border-radius: 14px;\n  margin-bottom: 14px; overflow:hidden; transition: box-shadow .3s, border-color .3s;\n}\n.mlp-acc[open] { box-shadow: var(--mlp-shadow); border-color: rgba(15,79,168,.28); }\n.mlp-acc > summary {\n  list-style:none; cursor:pointer; padding: 20px 24px; display:flex;\n  align-items:center; gap: 16px;\n  font-family: var(--mlp-font-display); font-weight: 600; font-size: 17px; color: var(--mlp-navy);\n}\n.mlp-acc > summary::-webkit-details-marker { display:none; }\n.mlp-acc > summary .mlp-acc-ic {\n  flex:0 0 auto; width: 30px; height:30px; border-radius: 9px; display:grid; place-items:center;\n  background: var(--mlp-bg-soft); color: var(--mlp-blue); transition: transform .3s, background .3s, color .3s;\n}\n.mlp-acc[open] > summary .mlp-acc-ic { transform: rotate(45deg); background: var(--mlp-blue); color:#fff; }\n.mlp-acc-body { padding: 0 24px 22px; }\n.mlp-acc-body > .mlp-answer-first {\n  background: linear-gradient(135deg, rgba(15,79,168,.07), rgba(251,177,28,.06));\n  border-left: 3px solid var(--mlp-blue); border-radius: 0 10px 10px 0;\n  padding: 14px 18px; margin-bottom: 16px; font-size: 15.5px; color: var(--mlp-navy); font-weight: 500;\n}\n.mlp-acc-body p { font-size: 15.5px; color:#34404f; margin-bottom: 14px; }\n.mlp-acc-body p:last-child { margin-bottom: 0; }\n.mlp-acc-body ul { margin: 0 0 16px; padding-left: 4px; list-style:none; }\n.mlp-acc-body ul li { position:relative; padding-left: 28px; margin-bottom: 9px; color:#34404f; font-size:15px; }\n.mlp-acc-body ul li::before { content:\"\"; position:absolute; left:0; top:8px; width:14px; height:14px; border-radius:4px; background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy)); }\n.mlp-acc-body ul li::after { content:\"\"; position:absolute; left:4px; top:11px; width:4px; height:7px; border-right:2px solid #fff; border-bottom:2px solid #fff; transform: rotate(40deg); }\n.mlp-acc-body a { font-weight:600; border-bottom:1px solid rgba(15,79,168,.3); }\n.mlp-acc-body strong { color: var(--mlp-navy); }\n\n.mlp-5n1k { display:grid; grid-template-columns: repeat(3,1fr); gap:18px; max-width:1080px; margin:46px auto 0; }\n.mlp-5n1k-item {\n  position: relative; text-align:left; background:#fff; border:1px solid var(--mlp-line);\n  border-radius: 20px; padding: 26px 24px; overflow:hidden; display:block;\n  transition: transform .3s var(--mlp-ease, cubic-bezier(.2,.8,.2,1)), box-shadow .3s, border-color .3s;\n}\n.mlp-5n1k-item::before {\n  content:\"\"; position:absolute; left:0; top:0; bottom:0; width:4px;\n  background: linear-gradient(var(--mlp-gold), var(--mlp-blue));\n  transform: scaleY(0); transform-origin: top; transition: transform .35s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\n}\n.mlp-5n1k-item:hover { transform: translateY(-5px); box-shadow: var(--mlp-shadow-lg); border-color: transparent; }\n.mlp-5n1k-item:hover::before { transform: scaleY(1); }\n.mlp-5n1k-top { display:flex; align-items:center; gap:14px; margin-bottom:14px; }\n.mlp-5n1k-ic {\n  flex:0 0 auto; width:48px; height:48px; border-radius:13px; display:grid; place-items:center;\n  background: linear-gradient(135deg, rgba(251,177,28,.16), rgba(15,79,168,.12)); color: var(--mlp-blue);\n  transition: background .3s, color .3s;\n}\n.mlp-5n1k-ic svg { width:24px; height:24px; }\n.mlp-5n1k-item:hover .mlp-5n1k-ic { background: linear-gradient(135deg, var(--mlp-navy), var(--mlp-navy-2)); color: var(--mlp-gold); }\n.mlp-5n1k-item:hover .mlp-5n1k-ic svg [stroke] { stroke: var(--mlp-gold); }\n.mlp-5n1k-q {\n  font-family:var(--mlp-font-display); font-weight:800; font-size:11px; letter-spacing:.08em;\n  color:#b07d00; text-transform:uppercase;\n  background: rgba(251,177,28,.16); padding:5px 11px; border-radius:100px;\n}\n.mlp-5n1k-item b { display:block; font-family:var(--mlp-font-display); font-size:18px; color:var(--mlp-navy); margin-bottom:7px; }\n.mlp-5n1k-desc { font-size:14.5px; color:var(--mlp-muted); line-height:1.55; }\n@media (max-width:860px){ .mlp-5n1k { grid-template-columns:1fr 1fr; } }\n@media (max-width:560px){ .mlp-5n1k { grid-template-columns:1fr; } }\n\n.mlp-vmodal-overlay {\n  position: fixed; inset: 0; z-index: 9999; background: rgba(2,15,40,.85);\n  backdrop-filter: blur(6px); display: none; align-items: center; justify-content: center;\n  padding: 24px; opacity: 0; transition: opacity .3s;\n}\n.mlp-vmodal-overlay.mlp-show { display: flex; opacity: 1; }\n.mlp-vmodal {\n  width: 100%; max-width: 920px; position: relative;\n  transform: scale(.96); transition: transform .35s cubic-bezier(.2,.8,.2,1);\n}\n.mlp-vmodal-overlay.mlp-show .mlp-vmodal { transform: scale(1); }\n.mlp-vmodal-close {\n  position: absolute; top: -46px; right: 0; width: 38px; height:38px; border-radius:50%;\n  border:0; background: rgba(255,255,255,.15); color:#fff; cursor:pointer; font-size:22px;\n  display:grid; place-items:center; transition: background .2s;\n}\n.mlp-vmodal-close:hover { background: rgba(255,255,255,.3); }\n.mlp-vmodal-frame {\n  position: relative; padding-top: 56.25%; border-radius: 18px; overflow: hidden;\n  background: var(--mlp-navy); box-shadow: 0 30px 80px -20px rgba(0,0,0,.6);\n}\n.mlp-vmodal-frame iframe { position:absolute; inset:0; width:100%; height:100%; border:0; }\n.mlp-vmodal-ph {\n  position:absolute; inset:0; display:flex; flex-direction:column; align-items:center; justify-content:center;\n  gap:14px; color: rgba(255,255,255,.7);\n  background: radial-gradient(600px 300px at 50% 40%, rgba(15,79,168,.4), transparent), var(--mlp-navy);\n}\n.mlp-vmodal-ph p { font-family: var(--mlp-font-display); font-weight:500; font-size:15px; margin:0; }\n\n.mlp-vmodal-overlay {\n  position: fixed; inset: 0; z-index: 9999; background: rgba(2,15,40,.85);\n  backdrop-filter: blur(6px); display: none; align-items: center; justify-content: center;\n  padding: 24px; opacity: 0; transition: opacity .3s;\n}\n.mlp-vmodal-overlay.mlp-show { display: flex; opacity: 1; }\n.mlp-vmodal {\n  width: 100%; max-width: 920px; position: relative;\n  transform: scale(.96); transition: transform .35s cubic-bezier(.2,.8,.2,1);\n}\n.mlp-vmodal-overlay.mlp-show .mlp-vmodal { transform: scale(1); }\n.mlp-vmodal-close {\n  position: absolute; top: -46px; right: 0; width: 38px; height:38px; border-radius:50%;\n  border:0; background: rgba(255,255,255,.15); color:#fff; cursor:pointer; font-size:22px;\n  display:grid; place-items:center; transition: background .2s;\n}\n.mlp-vmodal-close:hover { background: rgba(255,255,255,.3); }\n.mlp-vmodal-frame {\n  position: relative; padding-top: 56.25%; border-radius: 18px; overflow: hidden;\n  background: var(--mlp-navy); box-shadow: 0 30px 80px -20px rgba(0,0,0,.6);\n}\n.mlp-vmodal-frame iframe { position:absolute; inset:0; width:100%; height:100%; border:0; }\n.mlp-vmodal-ph {\n  position:absolute; inset:0; display:flex; flex-direction:column; align-items:center; justify-content:center;\n  gap:14px; color: rgba(255,255,255,.7);\n  background: radial-gradient(600px 300px at 50% 40%, rgba(15,79,168,.4), transparent), var(--mlp-navy);\n}\n.mlp-vmodal-ph p { font-family: var(--mlp-font-display); font-weight:500; font-size:15px; margin:0; }\n\n.mlp-exit-overlay {\n  position: fixed; inset: 0; z-index: 9998; background: rgba(4,30,66,.6);\n  backdrop-filter: blur(4px); display: none; align-items: center; justify-content: center;\n  padding: 24px; opacity: 0; transition: opacity .3s;\n}\n.mlp-exit-overlay.mlp-show { display: flex; opacity: 1; }\n.mlp-exit-modal {\n  background:#fff; border-radius: 22px; max-width: 480px; width: 100%;\n  padding: 40px 36px; position: relative; text-align: center;\n  box-shadow: var(--mlp-shadow-lg); transform: translateY(20px) scale(.97); transition: transform .35s cubic-bezier(.2,.8,.2,1);\n}\n.mlp-exit-overlay.mlp-show .mlp-exit-modal { transform: translateY(0) scale(1); }\n.mlp-exit-close {\n  position:absolute; top: 16px; right: 16px; width: 36px; height:36px; border-radius:50%;\n  border:0; background: var(--mlp-bg-soft); color: var(--mlp-muted); cursor:pointer;\n  font-size: 20px; line-height:1; display:grid; place-items:center; transition: background .2s, color .2s;\n}\n.mlp-exit-close:hover { background: var(--mlp-line); color: var(--mlp-navy); }\n.mlp-exit-badge {\n  display:inline-block; font-family:var(--mlp-font-display); font-weight:600; font-size:12px;\n  letter-spacing:.1em; text-transform:uppercase; color: var(--mlp-gold);\n  background: rgba(251,177,28,.12); padding:7px 16px; border-radius:100px; margin-bottom:18px;\n}\n.mlp-exit-modal h3 { font-size: 26px; margin-bottom: 12px; line-height:1.2; }\n.mlp-exit-modal p { color: var(--mlp-muted); font-size: 15.5px; margin-bottom: 24px; }\n.mlp-exit-actions { display:flex; flex-direction:column; gap: 12px; }\n.mlp-exit-actions .mlp-btn { width:100%; }\n.mlp-exit-note { margin-top:16px; font-size:13px; color: var(--mlp-muted); }\n\n.mlp-float {\n  position: fixed; right: 22px; bottom: 22px; z-index: 9990;\n  display: flex; flex-direction: column; gap: 12px;\n}\n.mlp-float a, .mlp-float button {\n  width: 56px; height: 56px; border-radius: 50%; display: grid; place-items: center;\n  border: 0; cursor: pointer; box-shadow: 0 10px 30px -8px rgba(4,30,66,.4);\n  transition: transform .25s; position: relative;\n}\n.mlp-float a:hover, .mlp-float button:hover { transform: translateY(-4px) scale(1.05); }\n.mlp-float .mlp-fl-wa { background: #25D366; }\n.mlp-float .mlp-fl-top { background: var(--mlp-navy); opacity: 0; pointer-events:none; transition: opacity .3s, transform .25s; }\n.mlp-float .mlp-fl-top.mlp-show { opacity: 1; pointer-events:auto; }\n.mlp-float .mlp-fl-tooltip {\n  position:absolute; right: 68px; top:50%; transform: translateY(-50%);\n  background: var(--mlp-navy); color:#fff; font-size: 13px; font-family:var(--mlp-font-display);\n  font-weight:500; padding: 8px 14px; border-radius: 8px; white-space: nowrap;\n  opacity:0; pointer-events:none; transition: opacity .2s;\n}\n.mlp-float a:hover .mlp-fl-tooltip { opacity: 1; }\n\n.mlp-mobilebar {\n  position: fixed; left:0; right:0; bottom:0; z-index: 9991; display:none;\n  background:#fff; border-top:1px solid var(--mlp-line); box-shadow: 0 -6px 24px -10px rgba(4,30,66,.2);\n  padding: 8px; grid-template-columns: 1fr 1fr 1fr; gap: 8px;\n}\n.mlp-mobilebar a {\n  display:flex; flex-direction:column; align-items:center; justify-content:center; gap:3px;\n  padding: 8px 4px; border-radius: 10px; font-family:var(--mlp-font-display); font-weight:600;\n  font-size: 12px; text-align:center;\n}\n.mlp-mobilebar a.mlp-mb-form { background: linear-gradient(135deg,var(--mlp-gold-lt),var(--mlp-gold)); color: var(--mlp-navy); }\n.mlp-mobilebar a.mlp-mb-wa { background: rgba(37,211,102,.12); color:#1a8f47; }\n.mlp-mobilebar a.mlp-mb-call { background: var(--mlp-bg-soft); color: var(--mlp-navy); }\n@media (max-width: 768px) {\n  .mlp-mobilebar { display: grid; }\n  .mlp-float { display: none; }\n  body { } \n  .manay-lp { padding-bottom: 72px; }\n}\n\n.mlp-awards-grid { display:grid; grid-template-columns: repeat(4,1fr); gap: 20px; margin-top: 46px; }\n.mlp-award {\n  background:#fff; border:1px solid var(--mlp-line); border-radius: var(--mlp-radius);\n  padding: 28px 22px; text-align:center; transition: transform .3s, box-shadow .3s;\n  position:relative; overflow:hidden;\n}\n.mlp-award:hover { transform: translateY(-5px); box-shadow: var(--mlp-shadow); }\n.mlp-award::before { content:\"\"; position:absolute; top:0; left:0; right:0; height:3px; background:linear-gradient(90deg,var(--mlp-gold-lt),var(--mlp-gold)); }\n.mlp-award-img {\n  width: 90px; height: 90px; margin: 0 auto 16px; border-radius: 12px;\n  background: var(--mlp-bg-soft); display:grid; place-items:center; overflow:hidden;\n  border:1px dashed var(--mlp-line); color: var(--mlp-blue);\n}\n.mlp-award-img img { width:100%; height:100%; object-fit:contain; }\n.mlp-award h5 { font-size: 15.5px; margin-bottom: 6px; line-height:1.3; }\n.mlp-award span { font-size: 13px; color: var(--mlp-muted); }\n@media (max-width:880px){ .mlp-awards-grid { grid-template-columns: repeat(2,1fr); } }\n\n.mlp-video-wrap { max-width: 900px; margin: 46px auto 0; }\n.mlp-video {\n  position: relative; padding-top: 56.25%; border-radius: var(--mlp-radius);\n  overflow: hidden; box-shadow: var(--mlp-shadow-lg); background: var(--mlp-navy);\n}\n.mlp-video iframe, .mlp-video img { position:absolute; inset:0; width:100%; height:100%; border:0; object-fit:cover; }\n.mlp-video-placeholder {\n  position:absolute; inset:0; display:flex; flex-direction:column; align-items:center; justify-content:center;\n  gap: 16px; color:#fff; cursor:pointer;\n  background: radial-gradient(600px 300px at 50% 40%, rgba(15,79,168,.4), transparent), var(--mlp-navy);\n}\n.mlp-video-play {\n  width: 78px; height:78px; border-radius:50%; background: rgba(255,255,255,.95);\n  display:grid; place-items:center; transition: transform .3s, background .3s;\n}\n.mlp-video-placeholder:hover .mlp-video-play { transform: scale(1.08); background:#fff; }\n.mlp-video-play svg { margin-left: 4px; }\n.mlp-video-placeholder p { color: rgba(255,255,255,.85); font-size: 15px; font-family:var(--mlp-font-display); font-weight:500; }\n\n.mlp-logos { margin-top: 44px; -webkit-mask-image: linear-gradient(90deg, transparent, #000 8%, #000 92%, transparent); mask-image: linear-gradient(90deg, transparent, #000 8%, #000 92%, transparent); overflow: hidden; }\n.mlp-logos-track { display: flex; gap: 56px; width: max-content; animation: mlp-marquee 38s linear infinite; }\n.mlp-logos:hover .mlp-logos-track { animation-play-state: paused; }\n.mlp-logo {\n  flex: 0 0 auto; height: 56px; width: 150px; display:grid; place-items:center;\n  background:#fff; border:1px solid var(--mlp-line); border-radius: 10px;\n  color: var(--mlp-muted); font-family:var(--mlp-font-display); font-weight:600; font-size:14px;\n  filter: grayscale(1); opacity:.7; transition: filter .3s, opacity .3s;\n}\n.mlp-logo img { max-width: 80%; max-height: 70%; object-fit:contain; }\n.mlp-logo:hover { filter: grayscale(0); opacity:1; }\n@keyframes mlp-marquee { from { transform: translateX(0); } to { transform: translateX(-50%); } }\n\n.mlp-photos { display:grid; grid-template-columns: 2fr 1fr 1fr; grid-template-rows: repeat(2, 200px); gap: 16px; margin-top:46px; }\n.mlp-photo {\n  border-radius: var(--mlp-radius); overflow:hidden; position:relative;\n  background: linear-gradient(135deg, var(--mlp-bg-soft), #e9f1fa);\n  border:1px dashed var(--mlp-line); display:grid; place-items:center;\n}\n.mlp-photo img { width:100%; height:100%; object-fit:cover; }\n.mlp-photo--big { grid-row: span 2; }\n.mlp-photo-note { text-align:center; color: var(--mlp-muted); font-size:13px; padding: 12px; font-family:var(--mlp-font-display); font-weight:500; }\n.mlp-photo-note svg { display:block; margin:0 auto 8px; opacity:.5; }\n.mlp-photo-caption {\n  position:absolute; left:0; right:0; bottom:0; padding: 16px;\n  background: linear-gradient(transparent, rgba(4,30,66,.8)); color:#fff;\n  font-family:var(--mlp-font-display); font-weight:600; font-size:14px;\n}\n@media (max-width:860px){\n  .mlp-photos { grid-template-columns: 1fr 1fr; grid-template-rows: repeat(3,160px); }\n  .mlp-photo--big { grid-row: span 2; grid-column: span 2; }\n}\n\n\n\/* ===================== DUZELTMELER v2 ===================== *\/\n\/* NAV: kalabaligi azalt, cakismayi onle *\/\n.manay-lp .mlp-nav-inner{ gap:14px; padding:10px 22px; }\n.manay-lp .mlp-nav-links{ gap:0; }\n.manay-lp .mlp-nav-links a{ padding:8px 9px; font-size:14px; }\n.manay-lp .mlp-nav-logo-img{ height:46px; }\n.manay-lp .mlp-nav-cta{ gap:8px; }\n.manay-lp .mlp-nav-video{ padding:8px 14px 8px 8px; font-size:13.5px; }\n.manay-lp .mlp-nav-contact-btn{ padding:9px 14px; font-size:13.5px; }\n.manay-lp .mlp-nav-btn{ padding:9px 16px; font-size:13.5px; }\n\/* Iletisim butonu yazisi her zaman gorunur + beyaz *\/\n.manay-lp .mlp-nav-contact-btn,\n.manay-lp .mlp-nav-contact-btn span,\n.manay-lp .mlp-nav-contact-btn svg{ color:#fff !important; }\n.manay-lp .mlp-nav-contact-btn .mlp-cta-long{ display:inline-block !important; color:#fff !important; }\n\/* Tagline'i daha erken gizle (cakisma engeli) *\/\n@media (max-width:1366px){ .manay-lp .mlp-nav-tagline{ display:none; } }\n@media (max-width:1200px){ .manay-lp .mlp-nav-video{ display:none; } }\n@media (max-width:1080px){\n  .manay-lp .mlp-nav-links{ display:none; position:absolute; top:100%; left:0; right:0; flex-direction:column; align-items:stretch; background:#fff; border-bottom:1px solid var(--mlp-line); padding:12px 24px 18px; gap:2px; box-shadow:var(--mlp-shadow); }\n  .manay-lp .mlp-nav-links.mlp-open{ display:flex; }\n  .manay-lp .mlp-nav-links a{ padding:13px 14px; }\n  .manay-lp .mlp-nav-toggle{ display:block; }\n}\n\n\/* HERO: kompakt + ustten hizali *\/\n.manay-lp .mlp-hero{ padding:70px 0 60px; }\n.manay-lp .mlp-hero-grid{ align-items:start; }\n.manay-lp .mlp-hero-copy{ padding-top:6px; }\n.manay-lp .mlp-hero-card--form{ padding:20px 20px 16px; }\n.manay-lp .mlp-hero-card h3{ font-size:19px; margin-bottom:4px; }\n.manay-lp .mlp-hero-card p.mlp-card-sub{ margin-bottom:12px; font-size:13.5px; }\n.manay-lp .mlp-hero-stats{ margin-top:14px; padding-top:14px; }\n.manay-lp .mlp-hero-stats .mlp-stat b{ font-size:22px; }\n\/* HubSpot hero formunu kompaktla *\/\n.manay-lp .mlp-hero-card--form .hs-form-field{ margin-bottom:8px !important; }\n.manay-lp .mlp-hero-card--form .hs-form-field>label{ margin-bottom:3px !important; font-size:13px !important; line-height:1.2 !important; }\n.manay-lp .mlp-hero-card--form .hs-input:not([type=checkbox]):not([type=radio]){ padding:8px 10px !important; min-height:0 !important; font-size:14px !important; }\n.manay-lp .mlp-hero-card--form textarea.hs-input{ min-height:58px !important; height:58px !important; }\n.manay-lp .mlp-hero-card--form .hs_submit{ margin-top:6px !important; }\n.manay-lp .mlp-hero-card--form .hs-button{ padding:11px 22px !important; }\n.manay-lp .mlp-hero-card--form .hs_recaptcha{ margin:6px 0 !important; }\n\n\/* Ara CTA'larda iki buton hizalamasi *\/\n.manay-lp .mlp-steps-cta{ display:flex; gap:14px; justify-content:center; flex-wrap:wrap; }\n.manay-lp .mlp-footcta .mlp-btn{ margin:6px; }\n.manay-lp .mlp-jstep-cta{ display:flex; gap:12px; flex-wrap:wrap; }\n\n\/* RANDEVU POPUP *\/\n.manay-lp .mlp-meet-overlay{ position:fixed; inset:0; z-index:10000; background:rgba(2,15,40,.82); backdrop-filter:blur(6px); display:none; align-items:center; justify-content:center; padding:18px; opacity:0; transition:opacity .3s; }\n.manay-lp .mlp-meet-overlay.mlp-show{ display:flex; opacity:1; }\n.manay-lp .mlp-meet-modal{ background:#fff; border-radius:20px; width:100%; max-width:920px; max-height:92vh; overflow:auto; position:relative; padding:16px; box-shadow:var(--mlp-shadow-lg); transform:translateY(18px) scale(.98); transition:transform .35s cubic-bezier(.2,.8,.2,1); }\n.manay-lp .mlp-meet-overlay.mlp-show .mlp-meet-modal{ transform:none; }\n.manay-lp .mlp-meet-close{ position:absolute; top:10px; right:10px; width:38px; height:38px; border-radius:50%; border:0; background:var(--mlp-bg-soft); color:var(--mlp-navy); font-size:22px; line-height:1; cursor:pointer; display:grid; place-items:center; z-index:3; }\n.manay-lp .mlp-meet-close:hover{ background:var(--mlp-line); }\n.manay-lp .mlp-meet-modal .meetings-iframe-container{ width:100%; min-height:700px; }\n@media (max-width:600px){ .manay-lp .mlp-meet-modal .meetings-iframe-container{ min-height:560px; } }\n\n\n\/* ===== HubSpot form: ADAPTIF metin renkleri (zemine gore) ===== *\/\n\/* Beyaz kutu (alt iletisim formu) -> KOYU metin *\/\n.manay-lp .mlp-form-box .hbspt-form,\n.manay-lp .mlp-form-box .hs-form-field label,\n.manay-lp .mlp-form-box .hs-form-field>label,\n.manay-lp .mlp-form-box .hs-form-field legend,\n.manay-lp .mlp-form-box .hs-richtext,\n.manay-lp .mlp-form-box .hs-richtext p,\n.manay-lp .mlp-form-box .hs-form-booleancheckbox-display,\n.manay-lp .mlp-form-box .hs-form-booleancheckbox-display span,\n.manay-lp .mlp-form-box .hs-form-radio-display span,\n.manay-lp .mlp-form-box .hs-field-desc{ color:#021530 !important; }\n.manay-lp .mlp-form-box .hs-input,\n.manay-lp .mlp-form-box select.hs-input,\n.manay-lp .mlp-form-box textarea.hs-input{ color:#1a1a1a !important; }\n.manay-lp .mlp-form-box .hbspt-form a{ color:var(--mlp-blue) !important; text-decoration:underline; }\n\n\/* Koyu cam kart (hero formu) -> ACIK metin *\/\n.manay-lp .mlp-hero-card--form .hbspt-form,\n.manay-lp .mlp-hero-card--form .hs-form-field label,\n.manay-lp .mlp-hero-card--form .hs-form-field>label,\n.manay-lp .mlp-hero-card--form .hs-form-field legend,\n.manay-lp .mlp-hero-card--form .hs-richtext,\n.manay-lp .mlp-hero-card--form .hs-richtext p,\n.manay-lp .mlp-hero-card--form .hs-form-booleancheckbox-display,\n.manay-lp .mlp-hero-card--form .hs-form-booleancheckbox-display span,\n.manay-lp .mlp-hero-card--form .hs-field-desc{ color:#ffffff !important; }\n.manay-lp .mlp-hero-card--form .hbspt-form a{ color:var(--mlp-gold-lt) !important; text-decoration:underline; }\n.manay-lp .mlp-hero-card--form .hs-input,\n.manay-lp .mlp-hero-card--form select.hs-input,\n.manay-lp .mlp-hero-card--form textarea.hs-input{ color:#1a1a1a !important; }\n\n\/* Hata mesajlari her iki zeminde okunur olsun *\/\n.manay-lp .mlp-form-box .hs-error-msg,\n.manay-lp .mlp-form-box .hs-error-msgs label{ color:#c0392b !important; }\n.manay-lp .mlp-hero-card--form .hs-error-msg,\n.manay-lp .mlp-hero-card--form .hs-error-msgs label{ color:#ffd9d2 !important; }\n\n\n\/* ===================== OZEL FORM (HubSpot API) ===================== *\/\n.manay-lp .mlp-cform{ display:flex; flex-direction:column; gap:12px; text-align:left; }\n.manay-lp .mlp-cform .mlp-field{ display:flex; flex-direction:column; gap:6px; }\n.manay-lp .mlp-cform .mlp-field label{ font-family:var(--mlp-font-display); font-weight:600; font-size:13.5px; }\n.manay-lp .mlp-cform .mlp-req{ color:#e2574c; }\n.manay-lp .mlp-cform input, .manay-lp .mlp-cform select, .manay-lp .mlp-cform textarea{\n  width:100%; box-sizing:border-box; font-family:var(--mlp-font-body); font-size:15px; color:#1a1a1a;\n  background:#fff; border:1.5px solid var(--mlp-line); border-radius:10px; padding:11px 13px;\n  transition:border-color .2s, box-shadow .2s; outline:none; -webkit-appearance:none; appearance:none;\n}\n.manay-lp .mlp-cform select{ background-image:url(\"data:image\/svg+xml;utf8,<svg xmlns='http:\/\/www.w3.org\/2000\/svg' width='12' height='12' viewBox='0 0 24 24' fill='none' stroke='%235b6678' stroke-width='2.4'><path d='M6 9l6 6 6-6'\/><\/svg>\"); background-repeat:no-repeat; background-position:right 10px center; padding-right:30px; }\n.manay-lp .mlp-cform textarea{ resize:vertical; min-height:62px; }\n.manay-lp .mlp-cform input:focus, .manay-lp .mlp-cform select:focus, .manay-lp .mlp-cform textarea:focus{\n  border-color:var(--mlp-blue); box-shadow:0 0 0 3px rgba(15,79,168,.15);\n}\n.manay-lp .mlp-cform input::placeholder, .manay-lp .mlp-cform textarea::placeholder{ color:#9aa6b5; }\n.manay-lp .mlp-phone{ display:grid; grid-template-columns:120px 1fr; gap:8px; }\n.manay-lp .mlp-consent{ display:flex; align-items:flex-start; gap:9px; font-size:12.5px; line-height:1.5; cursor:pointer; }\n.manay-lp .mlp-consent input{ width:auto; margin-top:2px; flex:0 0 auto; accent-color:var(--mlp-blue); }\n.manay-lp .mlp-cform-submit{ width:100%; margin-top:4px; }\n.manay-lp .mlp-cform-msg{ display:none; font-size:14px; line-height:1.5; padding:11px 13px; border-radius:10px; }\n.manay-lp .mlp-cform-msg.is-ok{ display:block; background:rgba(37,170,93,.14); color:#1a8f47; }\n.manay-lp .mlp-cform-msg.is-err{ display:block; background:rgba(224,87,76,.14); color:#c0392b; }\n.manay-lp .mlp-cform .mlp-field.is-invalid input, .manay-lp .mlp-cform .mlp-field.is-invalid textarea, .manay-lp .mlp-cform .mlp-field.is-invalid select{ border-color:#e2574c; box-shadow:0 0 0 3px rgba(226,87,76,.15); }\n.manay-lp .mlp-cform .mlp-consent.is-invalid{ color:#e2574c; }\n.manay-lp .mlp-hp{ position:absolute !important; left:-9999px !important; top:-9999px !important; width:1px !important; height:1px !important; opacity:0 !important; pointer-events:none !important; }\n\/* Zemine gore etiket renkleri *\/\n.manay-lp .mlp-hero-card--form .mlp-cform label, .manay-lp .mlp-hero-card--form .mlp-consent{ color:#fff; }\n.manay-lp .mlp-hero-card--form .mlp-cform a{ color:var(--mlp-gold-lt) !important; text-decoration:underline; }\n.manay-lp .mlp-form-box .mlp-cform label, .manay-lp .mlp-form-box .mlp-consent{ color:var(--mlp-ink); }\n.manay-lp .mlp-form-box .mlp-cform a{ color:var(--mlp-blue) !important; text-decoration:underline; }\n@media (max-width:380px){ .manay-lp .mlp-phone{ grid-template-columns:104px 1fr; } }\n\n\n\/* ===================== ULKE KODU SECICI (aranabilir + ozel) ===================== *\/\n.manay-lp .mlp-cc-wrap{ position:relative; }\n.manay-lp .mlp-cc-btn{ display:flex; align-items:center; gap:6px; width:100%; height:100%; min-height:46px; box-sizing:border-box; background:#fff; border:1.5px solid var(--mlp-line); border-radius:10px; padding:0 9px; cursor:pointer; font-family:var(--mlp-font-body); font-size:14px; color:#1a1a1a; }\n.manay-lp .mlp-cc-btn .mlp-cc-flag{ font-size:17px; line-height:1; }\n.manay-lp .mlp-cc-btn .mlp-cc-code{ font-weight:700; }\n.manay-lp .mlp-cc-btn svg{ margin-left:auto; flex:0 0 auto; }\n.manay-lp .mlp-cc-wrap.is-open .mlp-cc-btn{ border-color:var(--mlp-blue); box-shadow:0 0 0 3px rgba(15,79,168,.15); }\n.manay-lp .mlp-cc-pop{ position:absolute; z-index:40; top:calc(100% + 6px); left:0; width:290px; max-width:82vw; background:#fff; border:1px solid var(--mlp-line); border-radius:12px; box-shadow:var(--mlp-shadow-lg); padding:8px; }\n.manay-lp .mlp-cc-search{ width:100%; box-sizing:border-box; border:1.5px solid var(--mlp-line) !important; border-radius:8px; padding:9px 11px !important; font-size:14px !important; color:#1a1a1a !important; outline:none; margin-bottom:6px; background:#fff !important; }\n.manay-lp .mlp-cc-search:focus{ border-color:var(--mlp-blue) !important; box-shadow:0 0 0 3px rgba(15,79,168,.12) !important; }\n.manay-lp .mlp-cc-opts{ list-style:none; margin:0; padding:0; max-height:240px; overflow:auto; }\n.manay-lp .mlp-cc-opts li{ display:flex; align-items:center; gap:9px; padding:9px 10px; border-radius:8px; cursor:pointer; font-size:14px; color:#1a1a1a; }\n.manay-lp .mlp-cc-opts li:hover, .manay-lp .mlp-cc-opts li.is-active{ background:var(--mlp-bg-soft); }\n.manay-lp .mlp-cc-opts li .mlp-cc-flag{ font-size:17px; line-height:1; }\n.manay-lp .mlp-cc-opts li .mlp-cc-d{ margin-left:auto; color:var(--mlp-muted); font-weight:600; }\n.manay-lp .mlp-cc-opts li.mlp-cc-custom{ color:var(--mlp-blue); font-weight:600; border-bottom:1px solid var(--mlp-line); border-radius:0; margin-bottom:4px; }\n.manay-lp .mlp-cc-empty{ padding:12px 10px; color:var(--mlp-muted); font-size:13px; text-align:center; }\n\n\n\/* ================= TEMA SIZINTISI KORUMASI (canli = tasarim) ================= *\/\n\/* Ekko temasinin .container h1\/h2 ... !important kurallarini etkisizlestir *\/\n.manay-lp h1,.manay-lp h2,.manay-lp h3,.manay-lp h4,.manay-lp h5,.manay-lp h6{\n  font-family:var(--mlp-font-display) !important; letter-spacing:-.01em;\n}\n.manay-lp p,.manay-lp li,.manay-lp a,.manay-lp span,.manay-lp label,\n.manay-lp input,.manay-lp select,.manay-lp textarea,.manay-lp button{ font-family:var(--mlp-font-body); }\n.manay-lp .mlp-hero h1{ font-size:clamp(30px,3.6vw,46px) !important; line-height:1.12 !important; font-weight:800 !important; margin-bottom:20px !important; }\n.manay-lp .mlp-hero h1 .mlp-accent{ white-space:nowrap; }\n.manay-lp .mlp-h2{ font-size:clamp(28px,4vw,42px) !important; line-height:1.18 !important; font-weight:700 !important; }\n.manay-lp .mlp-form-copy h2{ font-size:clamp(28px,4vw,40px) !important; line-height:1.18 !important; }\n.manay-lp .mlp-footcta h2{ font-size:clamp(26px,4vw,38px) !important; line-height:1.18 !important; }\n.manay-lp .mlp-split h3{ font-size:clamp(24px,3vw,32px) !important; line-height:1.18 !important; }\n.manay-lp .mlp-jstep h4{ font-size:clamp(24px,3vw,32px) !important; line-height:1.18 !important; }\n.manay-lp .mlp-bento-card h3{ font-size:23px !important; line-height:1.15 !important; }\n\/* Hero dikey hizalama net + tema margin sizintilarini sifirla *\/\n.manay-lp .mlp-hero-grid{ align-items:start !important; }\n.manay-lp .mlp-hero-copy{ margin-top:0 !important; padding-top:0 !important; }\n.manay-lp .mlp-hero .mlp-eyebrow{ margin-top:0 !important; }\n.manay-lp .wpb_wrapper{ margin:0 !important; }\n\n\n\/* ================= v3 D\u00dcZELTMELER ================= *\/\n\/* Hero metni SOLA hizali (tema ortalamasini ez) + trust ACIK renk *\/\n.manay-lp .mlp-hero-copy{ text-align:left !important; }\n.manay-lp .mlp-hero-copy .mlp-hero-cta{ justify-content:flex-start !important; }\n.manay-lp .mlp-hero-trust{ justify-content:flex-start !important; }\n.manay-lp .mlp-hero-trust, .manay-lp .mlp-hero-trust > div, .manay-lp .mlp-hero-trust span{ color:rgba(255,255,255,.9) !important; }\n\n\/* KVKK \/ consent metni zemine gore okunur *\/\n.manay-lp .mlp-hero-card--form .mlp-consent, .manay-lp .mlp-hero-card--form .mlp-consent span{ color:#fff !important; }\n.manay-lp .mlp-form-box .mlp-consent, .manay-lp .mlp-form-box .mlp-consent span{ color:var(--mlp-ink) !important; }\n\n\/* Checkbox: native g\u00f6r\u00fcn\u00fcm + accent (appearance:none sizintisini ez) *\/\n.manay-lp .mlp-cform input[type=checkbox]{\n  -webkit-appearance:auto !important; appearance:auto !important;\n  width:18px !important; height:18px !important; min-height:0 !important;\n  padding:0 !important; margin:2px 0 0 !important; flex:0 0 auto !important;\n  accent-color:var(--mlp-blue) !important; background:#fff; border-radius:4px; cursor:pointer;\n}\n\n\/* Pasif input HAFIF GRI, focus'ta beyaz\/aktif *\/\n.manay-lp .mlp-cform input:not([type=checkbox]):not(.mlp-cc-search),\n.manay-lp .mlp-cform textarea,\n.manay-lp .mlp-cform .mlp-cc-btn{ background:#eef2f8 !important; }\n.manay-lp .mlp-cform input:not([type=checkbox]):not(.mlp-cc-search):focus,\n.manay-lp .mlp-cform textarea:focus,\n.manay-lp .mlp-cc-wrap.is-open .mlp-cc-btn{ background:#fff !important; }\n\n\n\/* ===== CRO snippet (65250\/65251) bu LP'de ETKISIZ ===== *\/\n.page-id-PLACEHOLDER .cro-roi-badge,\n.page-id-PLACEHOLDER .cro-social-proof,\n.page-id-PLACEHOLDER .cro-form-trust,\n.page-id-PLACEHOLDER .cro-bridge-text,\n.page-id-PLACEHOLDER .cro-roi-stat,\n.page-id-PLACEHOLDER .cro-faq-cta,\n.page-id-PLACEHOLDER #cro-mobile-sticky,\n.page-id-PLACEHOLDER #mcpa-unbounce-header,\n.page-id-PLACEHOLDER [id*=\"unbounce\"],\n.page-id-PLACEHOLDER [id^=\"mcpa-\"]{ display:none !important; }\n\n\n\/* ===== v4: form line-height + sol hero dolgunlugu ===== *\/\n\/* Form alaninda line-height 1.3 *\/\n.manay-lp .mlp-hero-card--form, .manay-lp .mlp-form-box,\n.manay-lp .mlp-cform, .manay-lp .mlp-cform label, .manay-lp .mlp-consent,\n.manay-lp .mlp-form-box h3, .manay-lp .mlp-form-box .mlp-fsub,\n.manay-lp .mlp-hero-card h3, .manay-lp .mlp-hero-card .mlp-card-sub{ line-height:1.3 !important; }\n\n\/* Sol hero blogu daha dolgun (buyuk baslik + acik araliklar) *\/\n.manay-lp .mlp-hero{ padding:82px 0 74px !important; }\n.manay-lp .mlp-hero .mlp-eyebrow{ margin-bottom:26px !important; }\n.manay-lp .mlp-hero h1{ font-size:clamp(34px,4.6vw,56px) !important; line-height:1.14 !important; margin-bottom:26px !important; }\n.manay-lp .mlp-hero-sub{ font-size:20px !important; line-height:1.8 !important; max-width:560px !important; margin-bottom:44px !important; }\n.manay-lp .mlp-hero-cta{ margin-bottom:46px !important; }\n.manay-lp .mlp-hero-cta .mlp-btn{ padding:18px 34px !important; font-size:16.5px !important; }\n.manay-lp .mlp-hero-trust{ gap:28px !important; }\n.manay-lp .mlp-hero-trust > div{ font-size:15px !important; }\n@media (max-width:560px){\n  .manay-lp .mlp-hero-sub{ font-size:17px !important; line-height:1.7 !important; margin-bottom:30px !important; }\n  .manay-lp .mlp-hero-cta{ margin-bottom:30px !important; }\n}\n\n\n\/* ===== K\u0130MLER \u0130\u00c7\u0130N bento \u2014 yenilenmi\u015f (Collie tarz\u0131 temiz) ===== *\/\n.manay-lp .mlp-bento{ grid-auto-rows:250px; gap:20px; }\n.manay-lp .mlp-bento-card{ padding:30px; border-radius:26px; }\n.manay-lp .mlp-bento-card h3{ font-size:24px !important; margin:18px 0 8px !important; line-height:1.16 !important; }\n.manay-lp .mlp-bento-card p{ font-size:15.5px; line-height:1.6; }\n.manay-lp .mlp-bento-card .mlp-bento-ic{ width:54px; height:54px; border-radius:15px; }\n\/* Lacivert kartlar: zengin degrade + alt\u0131n aksan *\/\n.manay-lp .mlp-bento-card.is--navy{ background:linear-gradient(160deg,#0E3F83 0%,#041E42 100%) !important; color:#fff; }\n.manay-lp .mlp-bento-card.is--navy h3{ color:#fff !important; }\n.manay-lp .mlp-bento-card.is--navy p{ color:rgba(255,255,255,.85) !important; }\n.manay-lp .mlp-bento-card.is--navy .mlp-bento-stat{ color:var(--mlp-gold) !important; }\n\/* Mint ye\u015fil kart *\/\n.manay-lp .mlp-bento-card.is--mint{ background:#bfe9d0; color:var(--mlp-navy); }\n.manay-lp .mlp-bento-card.is--mint h3{ color:var(--mlp-navy) !important; }\n.manay-lp .mlp-bento-card.is--mint p{ color:rgba(4,30,66,.72); }\n\/* Amber kartta ikon chip kontrast\u0131 (lacivert chip + alt\u0131n ikon) *\/\n.manay-lp .mlp-bento-card.is--amber .mlp-bento-ic{ background:var(--mlp-navy); }\n.manay-lp .mlp-bento-card.is--amber .mlp-bento-ic svg [stroke]{ stroke:var(--mlp-gold); }\n\/* Krem kart biraz daha s\u0131cak *\/\n.manay-lp .mlp-bento-card.is--soft{ background:#f2efe8; }\n\n\n\/* ===== MOB\u0130L: \u00e7ift i\u00e7erik temizli\u011fi ===== *\/\n\/* Alt sticky bar 2'li (WhatsApp + \u0130leti\u015fim) *\/\n.manay-lp .mlp-mobilebar{ grid-template-columns:1fr 1fr !important; }\n\/* Mobilde \u00fcstte sadece logo + sayfa i\u00e7i men\u00fc; CTA butonlar\u0131n\u0131 gizle *\/\n@media (max-width:768px){\n  .manay-lp .mlp-nav-cta{ display:none !important; }\n  .manay-lp .mlp-nav-inner{ padding:10px 16px !important; }\n}\n\n\n\/* ===== v6: mobil tagline + ileti\u015fim modal\u0131 ===== *\/\n\/* \"Amerika'daki Mali M\u00fc\u015faviriniz\" mobilde de g\u00f6r\u00fcns\u00fcn *\/\n@media (max-width:768px){\n  .manay-lp .mlp-nav-tagline{ display:block !important; font-size:10.5px !important; line-height:1.2 !important; padding-left:10px !important; }\n  .manay-lp .mlp-nav-logo-img{ height:40px !important; }\n  .manay-lp .mlp-nav-brand{ gap:10px !important; }\n}\n\/* Alt bar \u0130leti\u015fim butonu (a ile ayn\u0131 g\u00f6r\u00fcn\u00fcm) *\/\n.manay-lp .mlp-mobilebar button.mlp-mb-form{\n  display:flex; flex-direction:column; align-items:center; justify-content:center; gap:3px;\n  padding:8px 4px; border:0; cursor:pointer; width:100%; border-radius:10px;\n  font-family:var(--mlp-font-display); font-weight:600; font-size:12px; text-align:center;\n  background:linear-gradient(135deg,var(--mlp-gold-lt),var(--mlp-gold)); color:var(--mlp-navy);\n}\n\n\/* \u0130LET\u0130\u015e\u0130M MODALI (mobil bottom-sheet) *\/\n.manay-lp .mlp-cmodal-overlay{ position:fixed; inset:0; z-index:10001; background:rgba(2,15,40,.55); backdrop-filter:blur(4px); display:none; align-items:flex-end; justify-content:center; padding:0; opacity:0; transition:opacity .25s; }\n.manay-lp .mlp-cmodal-overlay.mlp-show{ display:flex; opacity:1; }\n.manay-lp .mlp-cmodal{ position:relative; width:100%; max-width:520px; background:#fff; border-radius:22px 22px 0 0; padding:6px 10px calc(14px + env(safe-area-inset-bottom)); box-shadow:0 -12px 44px -12px rgba(4,30,66,.5); transform:translateY(24px); transition:transform .3s cubic-bezier(.2,.8,.2,1); }\n.manay-lp .mlp-cmodal-overlay.mlp-show .mlp-cmodal{ transform:none; }\n.manay-lp .mlp-cmodal-close{ position:absolute; top:8px; right:10px; width:34px; height:34px; border-radius:50%; border:0; background:var(--mlp-bg-soft); color:var(--mlp-navy); font-size:20px; line-height:1; cursor:pointer; display:grid; place-items:center; z-index:2; }\n.manay-lp .mlp-cmodal-head{ font-family:var(--mlp-font-display); font-weight:700; font-size:12px; letter-spacing:.1em; text-transform:uppercase; color:var(--mlp-muted); padding:16px 14px 8px; }\n.manay-lp .mlp-cmodal-row{ display:flex; align-items:center; gap:14px; padding:14px; border-top:1px solid var(--mlp-line); }\n.manay-lp .mlp-cmodal-flag{ font-size:26px; flex:0 0 auto; line-height:1; }\n.manay-lp .mlp-cmodal-info{ flex:1; display:flex; flex-direction:column; }\n.manay-lp .mlp-cmodal-info small{ font-size:12.5px; color:var(--mlp-muted); }\n.manay-lp .mlp-cmodal-info b{ font-size:18px; color:var(--mlp-navy); font-family:var(--mlp-font-display); font-weight:700; }\n.manay-lp .mlp-cmodal-wa{ display:flex; align-items:center; justify-content:center; gap:9px; padding:15px; font-family:var(--mlp-font-display); font-weight:700; font-size:15px; color:#1a8f47; border-top:1px solid var(--mlp-line); }\n.manay-lp .mlp-cmodal-cta{ width:calc(100% - 20px); margin:10px 10px 4px; padding:15px; font-size:15.5px; }\n\n\n\/* ===== v7: MOB\u0130LDE NAV SAB\u0130T (fixed) ===== *\/\n\/* CRO snippet'i mobilde body\/main'e overflow-x:hidden veriyor; bu sticky'yi bozar.\n   fixed ata overflow'undan etkilenmez -> men\u00fc scroll'da sabit kal\u0131r. *\/\n@media (max-width:768px){\n  .manay-lp .mlp-nav{ position:fixed !important; top:0; left:0; right:0; }\n  .manay-lp{ padding-top:62px; }   \/* nav y\u00fcksekli\u011fi kadar bo\u015fluk *\/\n}\n\n\n\/* ===== v8: mobil fixed-nav bo\u015flu\u011fu d\u00fczeltme (beyaz bo\u015fluk -> hero'nun i\u00e7inde) ===== *\/\n@media (max-width:768px){\n  .manay-lp{ padding-top:0 !important; }              \/* beyaz bo\u015flu\u011fu kald\u0131r *\/\n  .manay-lp .mlp-hero{ padding-top:100px !important; } \/* nav y\u00fcksekli\u011fi kadar offset, ama LAC\u0130VERT zeminde *\/\n  \/* tema wrapper'lar\u0131nda \u00fcst bo\u015fluk kalmas\u0131n *\/\n  .page-id-PLACEHOLDER #wrapper, .page-id-PLACEHOLDER #primary, .page-id-PLACEHOLDER #main,\n  .page-id-PLACEHOLDER #single-page, .page-id-PLACEHOLDER #single-page > .container,\n  .page-id-PLACEHOLDER .single-page-content{ padding-top:0 !important; margin-top:0 !important; }\n}\n\n\n\/* ===== v9: mobil nav bo\u015flu\u011fu K\u00d6KTEN \u00e7\u00f6z\u00fcm + anchor offset ===== *\/\n\/* CRO snippet'i body\/main'e overflow-x:hidden veriyordu -> sticky'yi bozuyor + bo\u015fluk.\n   clip ile de\u011fi\u015ftir: yatay ta\u015fmay\u0131 yine engeller AMA sticky'yi bozmaz. *\/\n@media (max-width:768px){\n  html, body, main{ overflow-x:clip !important; }\n  \/* nav tekrar sticky (ak\u0131\u015fta, bo\u015fluksuz) *\/\n  .manay-lp .mlp-nav{ position:sticky !important; top:0; }\n  .manay-lp{ padding-top:0 !important; }\n  .manay-lp .mlp-hero{ padding-top:54px !important; }\n  \/* tema wrapper zincirinde \u00fcst bo\u015fluk b\u0131rakma *\/\n  .page-id-PLACEHOLDER #wrapper, .page-id-PLACEHOLDER #primary, .page-id-PLACEHOLDER #main,\n  .page-id-PLACEHOLDER #single-page, .page-id-PLACEHOLDER #single-page > .container,\n  .page-id-PLACEHOLDER .single-page-content, .page-id-PLACEHOLDER .wpb-content-wrapper,\n  .page-id-PLACEHOLDER .vc_row, .page-id-PLACEHOLDER .wpb_column, .page-id-PLACEHOLDER .vc_column-inner,\n  .page-id-PLACEHOLDER .wpb_wrapper, .page-id-PLACEHOLDER .wpb_raw_code{\n    margin-top:0 !important; padding-top:0 !important;\n  }\n}\n\/* Men\u00fc linkleri ba\u015fl\u0131\u011f\u0131n alt\u0131na d\u00fczg\u00fcn insin (anchor offset) *\/\n.manay-lp section[id], .manay-lp [id=\"contact-form-box\"]{ scroll-margin-top:96px; }\n@media (max-width:768px){ .manay-lp section[id], .manay-lp [id=\"contact-form-box\"]{ scroll-margin-top:78px; } }\n\n\/* ===== Journey sticky hardening (WP wrapper \/ CRO overflow fix) ===== *\/\n.page-id-PLACEHOLDER html,\n.page-id-PLACEHOLDER body,\n.page-id-PLACEHOLDER #wrapper,\n.page-id-PLACEHOLDER #primary,\n.page-id-PLACEHOLDER #main,\n.page-id-PLACEHOLDER #single-page,\n.page-id-PLACEHOLDER .content-area,\n.page-id-PLACEHOLDER .site-main,\n.page-id-PLACEHOLDER .wpb-content-wrapper,\n.page-id-PLACEHOLDER .vc_row,\n.page-id-PLACEHOLDER .wpb_column,\n.page-id-PLACEHOLDER .vc_column-inner,\n.page-id-PLACEHOLDER .wpb_wrapper,\n.page-id-PLACEHOLDER .wpb_raw_code {\n  overflow: visible !important;   \/* sticky needs no overflow:hidden ancestor *\/\n  overflow-x: clip !important;    \/* still prevent horizontal scroll without killing sticky *\/\n}\n\/* Ensure the journey track keeps its JS-set height and the pin can stick *\/\n.manay-lp .mlp-journey-track { position: relative; }\n.manay-lp .mlp-journey-pin { position: -webkit-sticky; position: sticky; top: 0; }\n@media (max-width: 900px){\n  \/* on mobile the module is static (JS already handles this) \u2014 leave as-is *\/\n  .manay-lp .mlp-journey-pin { position: static; }\n}\n\n\/* HERO GRID GUARD: kart, wrap genisligini asmasin (grid track min-content tasmasi) *\/\n.manay-lp .mlp-hero-grid { min-width: 0; }\n.manay-lp .mlp-hero-grid > * { min-width: 0; }\n.manay-lp .mlp-hero-copy { max-width: 100%; }\n.manay-lp .mlp-hero-card,\n.manay-lp .mlp-hero-card--form { width: 100%; max-width: 100%; box-sizing: border-box; }\n.manay-lp .mlp-hero-card--form .mlp-cform,\n.manay-lp .mlp-hero-card--form .mlp-field { min-width: 0; max-width: 100%; }\n.manay-lp .mlp-hero-card--form .mlp-cform input,\n.manay-lp .mlp-hero-card--form .mlp-cform select,\n.manay-lp .mlp-hero-card--form .mlp-cform textarea { width: 100%; max-width: 100%; min-width: 0; box-sizing: border-box; }\n.manay-lp .mlp-hero-card--form .mlp-phone { min-width: 0; }\n.manay-lp .mlp-hero-card--form .mlp-phone input[type=tel] { min-width: 0; }\n.manay-lp .mlp-hero-card--form .mlp-cc-pop { max-width: 100%; }\n\n<\/style>\n\n<div class=\"manay-lp\">\n\n<!-- Schema.org: Service -->\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"Service\",\n  \"name\": \"ABD Vergi Beyannamesi Hizmetleri \\u2014 Bireysel, Kurumsal ve Uluslararas\\u0131\",\n  \"description\": \"Bireyler ve \\u015firketler i\\u00e7in federal ve eyalet vergi beyannamesi haz\\u0131rl\\u0131\\u011f\\u0131: Form 1040, 1040-NR, 1065, 1120-S, 1120 ve Form 5471 ile Form 5472 dahil uluslararas\\u0131 bilgi beyanlar\\u0131.\",\n  \"inLanguage\": \"tr\",\n  \"provider\": {\n    \"@type\": \"AccountingService\",\n    \"name\": \"Manay CPA\",\n    \"url\": \"https:\/\/www.manaycpa.com\",\n    \"telephone\": \"+14049001040\",\n    \"address\": {\n      \"@type\": \"PostalAddress\",\n      \"streetAddress\": \"1155 Cobb Place Blvd NW\",\n      \"addressLocality\": \"Marietta\",\n      \"addressRegion\": \"GA\",\n      \"addressCountry\": \"US\"\n    }\n  },\n  \"areaServed\": [\"US\", \"TR\", \"Worldwide\"],\n  \"serviceType\": \"Vergi Beyannamesi Haz\\u0131rl\\u0131\\u011f\\u0131\"\n}\n<\/script>\n\n<!-- Schema.org: FAQPage -->\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"inLanguage\": \"tr\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Hangi vergi beyannamesini vermem gerekiyor?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Vergi mukimlik durumunuza ve \\u015firket t\\u00fcr\\u00fcn\\u00fcze ba\\u011fl\\u0131d\\u0131r. ABD vatanda\\u015flar\\u0131 ve mukimleri Form 1040, mukim olmayanlar Form 1040-NR verir. Partnership ve \\u00e7ok ortakl\\u0131 LLC'ler Form 1065, S-corporation'lar Form 1120-S, C-corporation'lar Form 1120 verir. Bireyin sahip oldu\\u011fu tek ortakl\\u0131 LLC genellikle sahibinin 1040 beyan\\u0131ndaki Schedule C \\u00fczerinden raporlan\\u0131r. Yabanc\\u0131 ortakl\\u0131k varsa bu beyanlara Form 5471 veya Form 5472 eklenir.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Form 1040 mu, Form 1040-NR mi vermeliyim?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Belirleyici olan vize t\\u00fcr\\u00fcn\\u00fcz de\\u011fil, ABD vergi mukimli\\u011finizdir. Vatanda\\u015f, green card sahibi veya Substantial Presence Test'i sa\\u011fl\\u0131yorsan\\u0131z d\\u00fcnya genelindeki gelirinizi Form 1040 ile beyan edersiniz. Sa\\u011flam\\u0131yorsan\\u0131z yaln\\u0131zca ABD kaynakl\\u0131 geliriniz i\\u00e7in Form 1040-NR verirsiniz. Y\\u0131l ortas\\u0131nda ABD'ye gelen veya ayr\\u0131lanlarda \\u00e7ift statl\\u00fc (dual-status) y\\u0131l olu\\u015fur ve her iki hesaplama da gerekir. Beyan haz\\u0131rlanmadan \\u00f6nce statiniz netle\\u015ftirilir.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Yabanc\\u0131 orta\\u011f\\u0131 olan ABD LLC'imde hi\\u00e7 faaliyet olmad\\u0131. Yine de beyan vermeli miyim?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Evet. Yabanc\\u0131 ki\\u015fiye ait tek ortakl\\u0131 LLC, cirosu ve i\\u015flemi olmasa dahi her y\\u0131l pro forma Form 1120 ile birlikte Form 5472 vermek zorundad\\u0131r. Vermemenin cezas\\u0131 \\u015firket ba\\u015f\\u0131na y\\u0131ll\\u0131k 25.000 USD'dir. Uluslararas\\u0131 giri\\u015fimcilerde en s\\u0131k d\\u00fczeltti\\u011fimiz eksiklik budur.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Form 5471 nedir, kimler vermek zorundad\\u0131r?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Form 5471, yabanc\\u0131 bir \\u015firkette y\\u00f6netici, direkt\\u00f6r veya ortak olan ABD vergi m\\u00fckelleflerinin verdi\\u011fi bir bilgi beyan\\u0131d\\u0131r. Hangi kategoride yer ald\\u0131\\u011f\\u0131n\\u0131z ve hangi ekleri doldurman\\u0131z gerekti\\u011fi ortakl\\u0131k oran\\u0131n\\u0131za ve kontrol d\\u00fczeyinize ba\\u011fl\\u0131d\\u0131r; GILTI veya Subpart F geliri ki\\u015fisel beyannamenize yans\\u0131yabilir. Ge\\u00e7 verme cezas\\u0131 form ba\\u015f\\u0131na y\\u0131ll\\u0131k 10.000 USD'den ba\\u015flar.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Vergi beyannamesi son tarihleri nedir?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Takvim y\\u0131l\\u0131 m\\u00fckellefleri i\\u00e7in: Form 1065 ve 1120-S 15 Mart (uzatmayla 15 Eyl\\u00fcl); Form 1040, 1040-NR ve 1120 15 Nisan (uzatmayla 15 Ekim). ABD'de stopaja tabi \\u00fccret geliri olmayan mukim olmayanlar i\\u00e7in tarih 15 Haziran'd\\u0131r. FBAR 15 Nisan'da doludur ve otomatik olarak 15 Ekim'e uzar. Uzatma beyan tarihini erteler, \\u00f6deme tarihini de\\u011fil.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Hem \\u015fahsi hem \\u015firket beyannamemi ayn\\u0131 firma haz\\u0131rlayabilir mi?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Tercih etti\\u011fimiz \\u00e7al\\u0131\\u015fma \\u015fekli budur. \\u015eirket beyannameleri, ortaklar\\u0131n ki\\u015fisel beyan\\u0131na i\\u015fleyen K-1'leri \\u00fcretir ve \\u015firket d\\u00fczeyinde al\\u0131nan kararlar bireysel sonucu do\\u011frudan de\\u011fi\\u015ftirir. Her ikisini tek ekip haz\\u0131rlad\\u0131\\u011f\\u0131nda basis, k\\u00e2r da\\u011f\\u0131t\\u0131mlar\\u0131, makul \\u00fccret ve krediler nisanda ke\\u015ffedilmek yerine \\u00f6nceden uyumlan\\u0131r.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Birka\\u00e7 y\\u0131ld\\u0131r beyanname vermedim. Ge\\u00e7mi\\u015fi kapatabilir misiniz?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Evet. Verilmemi\\u015f ge\\u00e7mi\\u015f y\\u0131l beyanlar\\u0131n\\u0131, d\\u00fczeltme beyanlar\\u0131n\\u0131 (Form 1040-X ve \\u015firket kar\\u015f\\u0131l\\u0131klar\\u0131) ve ceza indirimi (penalty abatement) taleplerini y\\u00fcr\\u00fct\\u00fcyoruz. Verilmemi\\u015f uluslararas\\u0131 bilgi beyanlar\\u0131 i\\u00e7in gecikmi\\u015f beyan prosed\\u00fcrleri ve makul sebep beyan\\u0131 gibi ayr\\u0131 yollar vard\\u0131r. IRS sizinle temasa ge\\u00e7meden \\u00f6nce ba\\u015fvurmak neredeyse her zaman daha iyi sonu\\u00e7 verir.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Eyalet beyannamesi de vermem gerekiyor mu?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Genellikle evet. \\u00c7o\\u011fu eyaletin kendi gelir veya franchise vergisi vard\\u0131r; \\u00e7al\\u0131\\u015fan\\u0131n\\u0131z\\u0131n, stokunuzun veya ciddi sat\\u0131\\u015f\\u0131n\\u0131z\\u0131n bulundu\\u011fu eyalette merkeziniz olmasa bile beyan y\\u00fck\\u00fcml\\u00fcl\\u00fc\\u011f\\u00fc do\\u011fabilir. \\u015eirketler i\\u00e7in \\u00e7ok eyaletli da\\u011f\\u0131t\\u0131m (apportionment) dahil eyalet riskinizi her i\\u015fin ba\\u015f\\u0131nda \\u00e7\\u0131kar\\u0131yoruz.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Beyanname haz\\u0131rl\\u0131\\u011f\\u0131n\\u0131n \\u00fccreti ne kadar?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Saatlik \\u00fccret yerine sabit fiyat veriyoruz. Fiyat; beyan t\\u00fcr\\u00fcne, form ve ek say\\u0131s\\u0131na, eyalet beyanlar\\u0131na ve uluslararas\\u0131 bilgi beyanlar\\u0131n\\u0131n gerekip gerekmedi\\u011fine g\\u00f6re belirlenir. \\u00dccretsiz g\\u00f6r\\u00fc\\u015fmenin ard\\u0131ndan, i\\u015fe ba\\u015flanmadan \\u00f6nce sabit teklifinizi al\\u0131rs\\u0131n\\u0131z.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Yurt d\\u0131\\u015f\\u0131 banka hesab\\u0131 ve varl\\u0131k bildirimlerini de yap\\u0131yor musunuz?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Evet. Yurt d\\u0131\\u015f\\u0131 finansal hesaplar\\u0131n\\u0131z\\u0131n toplam\\u0131 y\\u0131l i\\u00e7inde herhangi bir anda 10.000 USD'yi a\\u015farsa FBAR (FinCEN 114) zorunludur; FATCA kapsam\\u0131ndaki Form 8938 daha y\\u00fcksek e\\u015fiklerde devreye girer. Ayr\\u0131ca Form 8621 ile PFIC ve Form 8865 ile yabanc\\u0131 partnership bildirimlerini de haz\\u0131rl\\u0131yoruz.\"\n      }\n    }\n  ]\n}\n<\/script>\n\n  <nav class=\"mlp-nav\" id=\"mlpNav\">\n    <div class=\"mlp-nav-inner\">\n      <a href=\"https:\/\/www.manaycpa.com\/tr\/\" class=\"mlp-nav-brand\" aria-label=\"Manay CPA\">\n        <img decoding=\"async\" class=\"mlp-nav-logo-img mlp-logo-dark\" 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alt=\"Manay CPA \u2014 Amerika'daki Mali M\u00fc\u015faviriniz\">\n        <img decoding=\"async\" class=\"mlp-nav-logo-img mlp-logo-light\" 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\" alt=\"Manay CPA \u2014 Amerika'daki Mali M\u00fc\u015faviriniz\">\n        <span class=\"mlp-nav-tagline\">Amerika Lisansl\u0131 CPA<br>Vergi Dan\u0131\u015fmanl\u0131\u011f\u0131<\/span>\n      <\/a>\n      <button class=\"mlp-nav-toggle\" id=\"mlpNavToggle\" aria-label=\"Men\u00fc\">\n        <svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4 7h16M4 12h16M4 17h16\" stroke=\"#041E42\" stroke-width=\"2\" stroke-linecap=\"round\"\/><\/svg>\n      <\/button>\n      <ul class=\"mlp-nav-links\" id=\"mlpNavLinks\">\n        <li><a href=\"#how-it-works\" class=\"mlp-navlink\">Nas\u0131l \u0130\u015fliyor<\/a><\/li>\n        <li><a href=\"#why-manay\" class=\"mlp-navlink\">Neden Manay<\/a><\/li>\n        <li><a href=\"#services\" class=\"mlp-navlink\">Hizmetlerimiz<\/a><\/li>\n        <li><a href=\"#who-we-serve\" class=\"mlp-navlink\">Kimlere Hizmet Veriyoruz<\/a><\/li>\n      <\/ul>\n      <div class=\"mlp-nav-cta\">\n\n        <button class=\"mlp-nav-video\" id=\"mlpNavVideo\" type=\"button\">\n          <span class=\"mlp-nav-video-ic\"><svg width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"#fff\"><path d=\"M8 5v14l11-7L8 5z\"\/><\/svg><\/span>\n          <span class=\"mlp-cta-long\">Tan\u0131t\u0131m\u0131 \u0130zle<\/span>\n        <\/button>\n\n        <div class=\"mlp-nav-contact\" id=\"mlpNavContact\">\n          <button class=\"mlp-nav-contact-btn\" id=\"mlpNavContactBtn\" type=\"button\" aria-expanded=\"false\">\n            <svg width=\"17\" height=\"17\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M5 4h3l2 5-2 1.5a11 11 0 005 5L18 13l5 2v3a2 2 0 01-2 2A16 16 0 013 6a2 2 0 012-2z\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg>\n            <span class=\"mlp-cta-long\">\u0130leti\u015fim<\/span>\n            <svg class=\"mlp-nav-contact-arrow\" width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 9l6 6 6-6\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\n          <\/button>\n          <div class=\"mlp-nav-contact-panel\" id=\"mlpNavContactPanel\">\n            <div class=\"mlp-nav-contact-head\">Bize Ula\u015f\u0131n<\/div>\n            <a href=\"tel:+14049001040\" class=\"mlp-nav-contact-row\">\n              <span class=\"mlp-nav-contact-flag\">\ud83c\uddfa\ud83c\uddf8<\/span>\n              <span class=\"mlp-nav-contact-info\"><small>Amerika (ABD)<\/small><b>+1 (404) 900-1040<\/b><\/span>\n              <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M5 4h3l2 5-2 1.5a11 11 0 005 5L18 13l5 2v3a2 2 0 01-2 2A16 16 0 013 6a2 2 0 012-2z\" stroke=\"#9aa6b5\" stroke-width=\"1.6\" stroke-linejoin=\"round\"\/><\/svg>\n            <\/a>\n            <a href=\"tel:+908502420100\" class=\"mlp-nav-contact-row\">\n              <span class=\"mlp-nav-contact-flag\">\ud83c\uddf9\ud83c\uddf7<\/span>\n              <span class=\"mlp-nav-contact-info\"><small>T\u00fcrkiye<\/small><b>0850 242 01 00<\/b><\/span>\n              <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M5 4h3l2 5-2 1.5a11 11 0 005 5L18 13l5 2v3a2 2 0 01-2 2A16 16 0 013 6a2 2 0 012-2z\" stroke=\"#9aa6b5\" stroke-width=\"1.6\" stroke-linejoin=\"round\"\/><\/svg>\n            <\/a>\n            <a href=\"https:\/\/wa.me\/14045501000?text=Merhaba%2C%20ABD%20vergi%20beyannamem%20i%C3%A7in%20yard%C4%B1m%20istiyorum.%20Hangi%20formlar%20gerekiyor%3F\" class=\"mlp-nav-contact-wa\" target=\"_blank\" rel=\"noopener nofollow\">\n              <svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path d=\"M12 2a10 10 0 00-8.6 15l-1.3 4.8 4.9-1.3A10 10 0 1012 2zm0 18a8 8 0 01-4.1-1.1l-.3-.2-2.9.8.8-2.8-.2-.3A8 8 0 1112 20z\"\/><\/svg>\n              WhatsApp'tan yaz\u0131n\n            <\/a>\n            <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--gold mlp-nav-contact-cta\">\u00dccretsiz G\u00f6r\u00fc\u015fme Al\u0131n<\/a>\n          <\/div>\n        <\/div>\n\n        <a href=\"#contact-form-box\" class=\"mlp-nav-btn\">\u0130leti\u015fim<span class=\"mlp-cta-long\">e Ge\u00e7in<\/span><\/a>\n      <\/div>\n    <\/div>\n  <\/nav>\n\n  <span id=\"top\"><\/span>\n\n  <header class=\"mlp-hero mlp-on-dark\">\n    <div class=\"mlp-wrap\">\n      <div class=\"mlp-hero-grid\">\n        <div class=\"mlp-hero-copy\">\n          <span class=\"mlp-eyebrow\" style=\"color:var(--mlp-gold-lt);background:rgba(251,177,28,.14);\">Amerika&rsquo;da lisansl\u0131 CPA firmas\u0131 &middot; 25+ y\u0131l<\/span>\n\n          <h1>Amerika Vergi Beyan\u0131n\u0131z\u0131<br><span class=\"mlp-accent\">CPA Lisans\u0131 G\u00fcvencesiyle<\/span> Ger\u00e7ekle\u015ftirin!<\/h1>\n          <p class=\"mlp-hero-sub\">\n            Amerika&rsquo;da lisansl\u0131 CPA&rsquo;lerden olu\u015fan ekibimiz, ABD vergi y\u00fck\u00fcml\u00fcl\u00fcklerinizi ba\u015ftan sona \u00fcstleniyor.\n            Siz i\u015finize odaklan\u0131n; neyin ne zaman verilece\u011fini, neyin bildirilmesi gerekti\u011fini biz takip edelim.\n            Her ad\u0131mda T\u00fcrk\u00e7e konu\u015fabilece\u011finiz, size atanm\u0131\u015f bir muhatab\u0131n\u0131z olur.\n          <\/p>\n          <div class=\"mlp-hero-cta\">\n            <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--gold\">\u00dccretsiz G\u00f6r\u00fc\u015fme Al\u0131n<\/a>\n            <a href=\"#who-we-serve\" class=\"mlp-btn mlp-btn--ghost\">Durumunuza Uyan\u0131 Bulun \u2193<\/a>\n          <\/div>\n          <div class=\"mlp-hero-trust\">\n            <div>\n              <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 2l8 4v5c0 4.4-3.1 7.6-8 9-4.9-1.4-8-4.6-8-9V6l8-4z\" stroke=\"#FFCE6B\" stroke-width=\"1.6\" stroke-linejoin=\"round\"\/><path d=\"M9 12l2 2 4-4\" stroke=\"#FFCE6B\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\n              <span>Amerika&rsquo;da lisansl\u0131 CPA&rsquo;ler<\/span>\n            <\/div>\n            <div>\n              <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 2l2.4 4.9 5.4.8-3.9 3.8.9 5.4L12 19.3 7.2 17l.9-5.4L4.2 7.7l5.4-.8L12 2z\" fill=\"#FFCE6B\"\/><\/svg>\n              <span>9.000+ birey ve \u015firket<\/span>\n            <\/div>\n            <div>\n              <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4 5h11l3 3v6a2 2 0 01-2 2H8l-4 3V5z\" stroke=\"#FFCE6B\" stroke-width=\"1.6\" stroke-linejoin=\"round\"\/><\/svg>\n              <span>T\u00fcrk\u00e7e ileti\u015fim, tek muhatap<\/span>\n            <\/div>\n          <\/div>\n        <\/div>\n\n        <aside class=\"mlp-hero-card mlp-hero-card--form\">\n          <h3>\u00dccretsiz 15 Dakikal\u0131k G\u00f6r\u00fc\u015fme<\/h3>\n          <p class=\"mlp-card-sub\">Durumunuzu anlat\u0131n \u2014 gerisini biz d\u00fc\u015f\u00fcnelim.<\/p>\n\n          <form class=\"mlp-cform\" id=\"mlpFormHero\" novalidate>\n            <div class=\"mlp-field\">\n              <label>Ad <span class=\"mlp-req\">*<\/span><\/label>\n              <input type=\"text\" name=\"firstname\" required autocomplete=\"given-name\" placeholder=\"Ad\u0131n\u0131z\">\n            <\/div>\n            <div class=\"mlp-field\">\n              <label>Soyad <span class=\"mlp-req\">*<\/span><\/label>\n              <input type=\"text\" name=\"lastname\" required autocomplete=\"family-name\" placeholder=\"Soyad\u0131n\u0131z\">\n            <\/div>\n            <div class=\"mlp-field\">\n              <label>Telefon <span class=\"mlp-req\">*<\/span><\/label>\n              <div class=\"mlp-phone\">\n                <div class=\"mlp-cc-wrap\">\n                  <button type=\"button\" class=\"mlp-cc-btn\" aria-haspopup=\"listbox\" aria-expanded=\"false\">\n                    <span class=\"mlp-cc-flag\">\ud83c\uddfa\ud83c\uddf8<\/span><span class=\"mlp-cc-code\">+1<\/span>\n                    <svg width=\"12\" height=\"12\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 9l6 6 6-6\" stroke=\"#5b6678\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\n                  <\/button>\n                  <input type=\"hidden\" name=\"phone_cc\" value=\"+1\">\n                  <div class=\"mlp-cc-pop\" hidden>\n                    <input type=\"text\" class=\"mlp-cc-search\" placeholder=\"\u00dclke veya kod aray\u0131n\u2026\" autocomplete=\"off\">\n                    <ul class=\"mlp-cc-opts\"><\/ul>\n                  <\/div>\n                <\/div>\n                <input type=\"tel\" name=\"phone\" required autocomplete=\"tel\" placeholder=\"Telefon numaran\u0131z\">\n              <\/div>\n            <\/div>\n            <div class=\"mlp-field\">\n              <label>E-posta <span class=\"mlp-req\">*<\/span><\/label>\n              <input type=\"email\" name=\"email\" required autocomplete=\"email\" placeholder=\"ornek@eposta.com\">\n            <\/div>\n            <div class=\"mlp-field\">\n              <label>Size nas\u0131l yard\u0131mc\u0131 olabiliriz?<\/label>\n              <textarea name=\"how_can_we_help_you_\" rows=\"3\" placeholder=\"Hangi beyan gerekiyor? (\u00f6rn. 1040, 1040-NR, 1120-S, 5472, ge\u00e7mi\u015f y\u0131l beyan\u0131\u2026)\"><\/textarea>\n            <\/div>\n            <label class=\"mlp-consent\">\n              <input type=\"checkbox\" name=\"gdpr\" checked required>\n              <span>Manay CPA <a href=\"https:\/\/www.manaycpa.com\/privacy-policy\/\" target=\"_blank\" rel=\"noopener nofollow\">Gizlilik Politikas\u0131<\/a>n\u0131 okudum; ki\u015fisel verilerimin i\u015flenmesini ve benimle ileti\u015fime ge\u00e7ilmesini kabul ediyorum.<\/span>\n            <\/label>\n            <input type=\"text\" name=\"company_website\" class=\"mlp-hp\" tabindex=\"-1\" autocomplete=\"off\" aria-hidden=\"true\">\n            <button type=\"submit\" class=\"mlp-btn mlp-btn--gold mlp-cform-submit\">G\u00f6nder<\/button>\n            <div class=\"mlp-cform-msg\" role=\"status\" aria-live=\"polite\"><\/div>\n          <\/form>\n          <div class=\"mlp-hero-stats\">\n            <div class=\"mlp-stat\"><b>9B+<\/b><span>M\u00fc\u015fteri<\/span><\/div>\n            <div class=\"mlp-stat\"><b>25+<\/b><span>Y\u0131ll\u0131k Deneyim<\/span><\/div>\n            <div class=\"mlp-stat\"><b>50<\/b><span>Eyalet<\/span><\/div>\n          <\/div>\n        <\/aside>\n      <\/div>\n    <\/div>\n  <\/header>\n\n  <section class=\"mlp-section\" id=\"references\">\n    <div class=\"mlp-wrap mlp-center\">\n      <span class=\"mlp-eyebrow\">M\u00fc\u015fterilerimiz<\/span>\n      <h2 class=\"mlp-h2\">Amerika&rsquo;da ve T\u00fcrkiye&rsquo;de binlerce m\u00fckellef bize g\u00fcveniyor<\/h2>\n      <p class=\"mlp-lead\">ABD&rsquo;de \u00e7al\u0131\u015fan profesyonellerden Amerika&rsquo;da \u015firket kuran giri\u015fimcilere, T\u00fcrkiye&rsquo;de ya\u015fayan ABD vatanda\u015flar\u0131ndan yat\u0131r\u0131mc\u0131lara kadar \u2014 vergi taraf\u0131n\u0131 Manay CPA&rsquo;e b\u0131rak\u0131yorlar.<\/p>\n    <\/div>\n\n    <div class=\"mlp-logos\">\n      <div class=\"mlp-logos-track\">\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-1.svg\" alt=\"M\u00fc\u015fteri logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-2.svg\" alt=\"M\u00fc\u015fteri logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-3.svg\" alt=\"M\u00fc\u015fteri logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-4.svg\" alt=\"M\u00fc\u015fteri logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-5.svg\" alt=\"M\u00fc\u015fteri logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-6.svg\" alt=\"M\u00fc\u015fteri logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-7.svg\" alt=\"M\u00fc\u015fteri logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-8.svg\" alt=\"M\u00fc\u015fteri logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-9.svg\" alt=\"M\u00fc\u015fteri logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-10.svg\" alt=\"M\u00fc\u015fteri logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-11.svg\" alt=\"M\u00fc\u015fteri logosu\" loading=\"lazy\"><\/div>\n\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-1.svg\" alt=\"M\u00fc\u015fteri logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-2.svg\" alt=\"M\u00fc\u015fteri logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-3.svg\" alt=\"M\u00fc\u015fteri logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-4.svg\" alt=\"M\u00fc\u015fteri logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-5.svg\" alt=\"M\u00fc\u015fteri logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-6.svg\" alt=\"M\u00fc\u015fteri logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-7.svg\" alt=\"M\u00fc\u015fteri logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-8.svg\" alt=\"M\u00fc\u015fteri logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-9.svg\" alt=\"M\u00fc\u015fteri logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-10.svg\" alt=\"M\u00fc\u015fteri logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-11.svg\" alt=\"M\u00fc\u015fteri logosu\" loading=\"lazy\"><\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"mlp-section\" id=\"how-it-works\">\n    <div class=\"mlp-wrap mlp-center\">\n      <span class=\"mlp-eyebrow\">Nas\u0131l \u0130\u015fliyor<\/span>\n      <h2 class=\"mlp-h2\">\u0130lk G\u00f6r\u00fc\u015fmeden \u0130\u00e7iniz Rahat Edene Kadar<\/h2>\n      <p class=\"mlp-lead\">Vergi mevzuat\u0131n\u0131 bilmenize gerek yok. Sizden tek istedi\u011fimiz durumunuzu anlatman\u0131z; gerisi bizim i\u015fimiz.<\/p>\n\n      <div class=\"mlp-steps\">\n        <div class=\"mlp-step\">\n          <div class=\"mlp-step-num\">1<\/div>\n          <h5>\u00dccretsiz G\u00f6r\u00fc\u015fme<\/h5>\n          <p>Nerede ya\u015fad\u0131\u011f\u0131n\u0131z\u0131, gelirinizin nereden geldi\u011fini ve varsa \u015firketinizi anlat\u0131n. Bu a\u015famada belge haz\u0131rlaman\u0131za gerek yok.<\/p>\n        <\/div>\n        <div class=\"mlp-step\">\n          <div class=\"mlp-step-num\">2<\/div>\n          <h5>Durumunuzu Netle\u015ftiriyoruz<\/h5>\n          <p>Y\u00fck\u00fcml\u00fcl\u00fckleriniz \u00e7\u0131kar\u0131l\u0131r, hangi bildirimlerin gerekti\u011fi anla\u015f\u0131l\u0131r \u00fcst\u00fcne sabit fiyat teklifiniz verilir. S\u00fcrpriz kalem yok.<\/p>\n        <\/div>\n        <div class=\"mlp-step\">\n          <div class=\"mlp-step-num\">3<\/div>\n          <h5>Belgeleri Siz Y\u00fckl\u00fcyorsunuz<\/h5>\n          <p>Size \u00f6zel haz\u0131rlanm\u0131\u015f kontrol listesiyle, \u015fifreli m\u00fc\u015fteri portal\u0131 \u00fczerinden. Eksik kalan varsa biz hat\u0131rlat\u0131yoruz.<\/p>\n        <\/div>\n        <div class=\"mlp-step\">\n          <div class=\"mlp-step-num\">4<\/div>\n          <h5>Biz Takip Ediyoruz<\/h5>\n          <p>Beyanlar\u0131n\u0131z zaman\u0131nda verilir, sonu\u00e7 size T\u00fcrk\u00e7e anlat\u0131l\u0131r. Gelecek y\u0131l\u0131n tarihleri ve \u00f6demeleri de art\u0131k bizim takvimimizde.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"mlp-steps-cta\">\n        <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--navy\">\u00dccretsiz G\u00f6r\u00fc\u015fmenizi Ay\u0131rt\u0131n<\/a>\n        <a href=\"#guide\" class=\"mlp-btn mlp-btn--gold\">Detayl\u0131 Rehberi Okuyun<\/a>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"mlp-section mlp-section--soft\" id=\"why-manay\">\n    <div class=\"mlp-wrap mlp-center\">\n      <span class=\"mlp-eyebrow\">Neden Manay CPA<\/span>\n      <h2 class=\"mlp-h2\">Amerika&rsquo;da Lisansl\u0131 Bir CPA Firmas\u0131yla \u00c7al\u0131\u015fman\u0131n Fark\u0131<\/h2>\n      <p class=\"mlp-lead\">CPA unvan\u0131 ABD&rsquo;de eyalet kurullar\u0131nca verilir, s\u0131navla kazan\u0131l\u0131r ve her y\u0131l s\u00fcrd\u00fcr\u00fclmesi gerekir. Beyanlar\u0131n\u0131z\u0131 kimin haz\u0131rlad\u0131\u011f\u0131, ne haz\u0131rlad\u0131\u011f\u0131 kadar \u00f6nemlidir.<\/p>\n\n      <div class=\"mlp-why-grid\" style=\"text-align:left;\">\n        <div class=\"mlp-why-card\">\n          <div class=\"mlp-why-ic\">\n            <svg width=\"28\" height=\"28\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 2L3 6v6c0 5 3.8 8.5 9 10 5.2-1.5 9-5 9-10V6l-9-4z\" stroke=\"#0F4FA8\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><path d=\"M9 12l2 2 4-4\" stroke=\"#FBB11C\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\n          <\/div>\n          <h4>Lisansl\u0131 CPA G\u00fcvencesi<\/h4>\n          <p>Beyanlar\u0131n\u0131z\u0131 Amerika&rsquo;da lisansl\u0131 CPA&rsquo;ler haz\u0131rlar ve imzalar. IRS nezdinde sizi temsil etme yetkisi olan, mesleki sorumluluk sigortas\u0131 bulunan ve etik kurallara tabi bir firmayla \u00e7al\u0131\u015f\u0131rs\u0131n\u0131z \u2014 sezonluk haz\u0131rlay\u0131c\u0131yla de\u011fil.<\/p>\n        <\/div>\n        <div class=\"mlp-why-card\">\n          <div class=\"mlp-why-ic\">\n            <svg width=\"28\" height=\"28\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 3l8 4.5v9L12 21l-8-4.5v-9L12 3z\" stroke=\"#0F4FA8\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><circle cx=\"12\" cy=\"11\" r=\"2.5\" stroke=\"#FBB11C\" stroke-width=\"1.8\"\/><\/svg>\n          <\/div>\n          <h4>T\u00fcrk\u00e7e Anla\u015f\u0131n, ABD Standard\u0131nda Hizmet Al\u0131n<\/h4>\n          <p>S\u00fcreci Atlanta ofisimizden Amerikan vergi mevzuat\u0131na g\u00f6re y\u00fcr\u00fct\u00fcyor, size T\u00fcrk\u00e7e anlat\u0131yoruz. \u201cAcaba yanl\u0131\u015f m\u0131 anlad\u0131m\u201d diye d\u00fc\u015f\u00fcnmenize gerek kalm\u0131yor; sorular\u0131n\u0131z\u0131 kendi dilinizde soruyorsunuz.<\/p>\n        <\/div>\n        <div class=\"mlp-why-card\">\n          <div class=\"mlp-why-ic\">\n            <svg width=\"28\" height=\"28\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"9\" cy=\"8\" r=\"3\" stroke=\"#0F4FA8\" stroke-width=\"1.8\"\/><path d=\"M3 19c0-3 2.7-5 6-5s6 2 6 5\" stroke=\"#0F4FA8\" stroke-width=\"1.8\" stroke-linecap=\"round\"\/><path d=\"M16 4l2 2 3-3\" stroke=\"#FBB11C\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\n          <\/div>\n          <h4>Y\u0131l Boyunca Yan\u0131n\u0131zda<\/h4>\n          <p>Size atanm\u0131\u015f bir CPA ve tek muhatap. Nisanda kaybolmayan, haziranda ve kas\u0131mda da d\u00f6n\u00fc\u015f yapan bir ekip; \u00e7\u00fcnk\u00fc beyan\u0131n\u0131z\u0131 \u015fekillendiren kararlar as\u0131l o aylarda al\u0131n\u0131yor.<\/p>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"mlp-section\" id=\"services\">\n    <div class=\"mlp-wrap mlp-center\">\n      <span class=\"mlp-eyebrow\">Hizmetlerimiz<\/span>\n      <h2 class=\"mlp-h2\">Haz\u0131rlad\u0131\u011f\u0131m\u0131z Beyanlar<\/h2>\n      <p class=\"mlp-lead\">Bireysel, kurumsal, mukim olmayan ve bilgi beyanlar\u0131; lisansl\u0131 ABD CPA&rsquo;leri taraf\u0131ndan haz\u0131rlan\u0131r ve e-file edilir.<\/p>\n\n      <div class=\"mlp-feat-grid\" style=\"text-align:left;\">\n        <div class=\"mlp-feat\">\n          <div class=\"mlp-feat-ic\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 3h9l4 4v14H6V3z\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><path d=\"M14 3v5h5M9 13h6M9 17h4\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\"\/><\/svg><\/div>\n          <h5>Form 1040 \u2014 Bireysel Beyanlar<\/h5>\n          <p>W-2 geliri, serbest meslek ve Schedule C, kira gelirleri, sermaye kazan\u00e7lar\u0131, kripto, RSU ve hisse bazl\u0131 \u00f6demeler, kalem kalem indirimler ve krediler. \u015eah\u0131s i\u015fletmeleri ve Schedule C m\u00fckellefleri dahil.<\/p>\n        <\/div>\n        <div class=\"mlp-feat\">\n          <div class=\"mlp-feat-ic\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"9\" stroke=\"currentColor\" stroke-width=\"1.8\"\/><path d=\"M3 12h18M12 3a15 15 0 010 18M12 3a15 15 0 000 18\" stroke=\"currentColor\" stroke-width=\"1.6\"\/><\/svg><\/div>\n          <h5>Form 1040-NR \u2014 Mukim Olmayanlar<\/h5>\n          <p>ABD kaynakl\u0131 geliri olan mukim olmayanlar: yat\u0131r\u0131mc\u0131lar, vize sahipleri, ABD&rsquo;de gayrimenkul kiraya verenler ve giri\u015fimciler. Substantial Presence testi, \u00e7ift statl\u00fc y\u0131llar ve Form 8833 ile anla\u015fma pozisyonlar\u0131.<\/p>\n        <\/div>\n        <div class=\"mlp-feat\">\n          <div class=\"mlp-feat-ic\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"8\" cy=\"8\" r=\"3\" stroke=\"currentColor\" stroke-width=\"1.8\"\/><circle cx=\"16\" cy=\"8\" r=\"3\" stroke=\"currentColor\" stroke-width=\"1.8\"\/><path d=\"M3 19c0-3 2.2-4.6 5-4.6s5 1.6 5 4.6M13 19c0-3 2.2-4.6 5-4.6\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\"\/><\/svg><\/div>\n          <h5>Form 1065 &amp; Form 1120-S<\/h5>\n          <p>Partnership&rsquo;ler, \u00e7ok ortakl\u0131 LLC&rsquo;ler ve S-corporation&rsquo;lar. Ortak ve hissedar K-1&rsquo;leri, basis takibi, makul \u00fccret incelemesi ve gerekti\u011finde ge\u00e7 S se\u00e7imi (late S-election) ba\u015fvurusu.<\/p>\n        <\/div>\n        <div class=\"mlp-feat\">\n          <div class=\"mlp-feat-ic\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M3 21V8l6-3v4l6-3v4l6-3v14H3z\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n          <h5>Form 1120 \u2014 C-Corporation<\/h5>\n          <p>Her \u00f6l\u00e7ekte ABD \u015firketi; yat\u0131r\u0131m alm\u0131\u015f startup&rsquo;lar ve yabanc\u0131 gruplar\u0131n ABD i\u015ftirakleri dahil. Ticari k\u00e2r ile vergi matrah\u0131 mutabakat\u0131, ge\u00e7mi\u015f y\u0131l zararlar\u0131 (NOL), Ar-Ge kredileri ve Schedule L, M-1, M-2.<\/p>\n        <\/div>\n        <div class=\"mlp-feat\">\n          <div class=\"mlp-feat-ic\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><rect x=\"4\" y=\"7\" width=\"16\" height=\"13\" rx=\"2\" stroke=\"currentColor\" stroke-width=\"1.8\"\/><path d=\"M9 7V5a3 3 0 016 0v2M12 12v3\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\"\/><\/svg><\/div>\n          <h5>Form 5471 &amp; Form 5472<\/h5>\n          <p>En s\u0131k atlanan iki beyan. Yabanc\u0131 \u015firketi olan ABD m\u00fckellefleri i\u00e7in Form 5471 (GILTI ve Subpart F dahil); yabanc\u0131 ortakl\u0131 ABD LLC&rsquo;leri i\u00e7in pro forma 1120 ile Form 5472 \u2014 faaliyetin olmad\u0131\u011f\u0131 y\u0131lda bile zorunlu.<\/p>\n        <\/div>\n        <div class=\"mlp-feat\">\n          <div class=\"mlp-feat-ic\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><rect x=\"4\" y=\"4\" width=\"16\" height=\"16\" rx=\"2\" stroke=\"currentColor\" stroke-width=\"1.8\"\/><path d=\"M8 9h8M8 13h5\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\"\/><\/svg><\/div>\n          <h5>Eyalet, \u00c7ok Eyaletli ve Ge\u00e7mi\u015f Y\u0131l Beyanlar\u0131<\/h5>\n          <p>Eyalet gelir ve franchise beyanlar\u0131, \u00e7ok eyaletli \u015firketlerde nexus ve apportionment, d\u00fczeltme beyanlar\u0131, verilmemi\u015f y\u0131llar\u0131n kapat\u0131lmas\u0131 ve ceza indirimi talepleri.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"mlp-steps-cta\"><a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--gold\">\u00dccretsiz G\u00f6r\u00fc\u015fme Al\u0131n<\/a><button type=\"button\" class=\"mlp-btn mlp-btn--navy mlp-open-meeting\">Hemen Randevu Al\u0131n<\/button><\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"mlp-section mlp-section--soft\" id=\"who-we-serve\">\n    <div class=\"mlp-wrap mlp-center\">\n      <span class=\"mlp-eyebrow\">Kimlere Hizmet Veriyoruz<\/span>\n      <h2 class=\"mlp-h2\">Durumunuz Hangisi?<\/h2>\n      <p class=\"mlp-lead\">T\u00fcrk\u00e7e konu\u015fan m\u00fckelleflerin ABD vergi hikayesi genelde \u015fu alt\u0131 ba\u015fl\u0131ktan birine giriyor. Hangisinde oldu\u011funuzu bilmiyorsan\u0131z da sorun de\u011fil \u2014 g\u00f6r\u00fc\u015fmede birlikte belirliyoruz.<\/p>\n\n      <div class=\"mlp-bento\">\n\n        <div class=\"mlp-bento-card is--tall is--photo\">\n          <img class=\"mlp-bento-photo\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/730x1040-ecommerce.jpg\" alt=\"Amerika&#39;da ya\u015fayan T\u00fcrk aile vergi beyan\u0131 haz\u0131rl\u0131yor\">\n          <div class=\"mlp-bento-ic\"><svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4 11l8-6 8 6v8a1 1 0 01-1 1h-5v-5H10v5H5a1 1 0 01-1-1v-8z\" stroke=\"#FBB11C\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n          <div class=\"mlp-bento-stat\">\ud83c\uddf9\ud83c\uddf7 \u279c \ud83c\uddfa\ud83c\uddf8<\/div>\n          <h3>Amerika&rsquo;da Ya\u015fayan T\u00fcrkler<\/h3>\n          <p>\u00c7al\u0131\u015fan profesyoneller, doktorlar, akademisyenler, yeni ta\u015f\u0131nan aileler. \u00dccret geliri, hisse bazl\u0131 \u00f6demeler, ev al\u0131m\u0131, e\u015f ve \u00e7ocuk durumu, T\u00fcrkiye&rsquo;de kalan mal varl\u0131\u011f\u0131 ve banka hesaplar\u0131 \u2014 hepsi ayn\u0131 beyanda bulu\u015fur. Y\u0131l\u0131 kapatt\u0131\u011f\u0131n\u0131zda arkan\u0131zda soru i\u015fareti kalmaz.<\/p>\n        <\/div>\n\n        <div class=\"mlp-bento-card is--soft\">\n          <div class=\"mlp-bento-ic\"><svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"14\" rx=\"2\" stroke=\"#0F4FA8\" stroke-width=\"1.8\"\/><circle cx=\"9\" cy=\"11\" r=\"2\" stroke=\"#0F4FA8\" stroke-width=\"1.6\"\/><path d=\"M14 10h4M14 14h4M5.5 16c.8-1.6 2-2.4 3.5-2.4s2.7.8 3.5 2.4\" stroke=\"#0F4FA8\" stroke-width=\"1.5\" stroke-linecap=\"round\"\/><\/svg><\/div>\n          <h3>Green Card Sahipleri ve Yeni Gelenler<\/h3>\n          <p>\u0130lk vergi y\u0131l\u0131 en kritik y\u0131ld\u0131r: mukimlik ne zaman ba\u015flad\u0131, \u00e7ift statl\u00fc y\u0131l m\u0131, T\u00fcrkiye geliri nas\u0131l beyan edilecek? Ba\u015ftan do\u011fru kurulan bir dosya, sonraki y\u0131llar\u0131 da rahatlat\u0131r.<\/p>\n        <\/div>\n\n        <div class=\"mlp-bento-card is--blue\">\n          <div class=\"mlp-bento-ic\"><svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M3 12h18M12 3a15 15 0 010 18M12 3a15 15 0 000 18\" stroke=\"#FBB11C\" stroke-width=\"1.5\"\/><circle cx=\"12\" cy=\"12\" r=\"9\" stroke=\"#FBB11C\" stroke-width=\"1.8\"\/><\/svg><\/div>\n          <h3>T\u00fcrkiye&rsquo;de Ya\u015fayan ABD Vatanda\u015flar\u0131<\/h3>\n          <p>ABD vatanda\u015fl\u0131\u011f\u0131 veya green card, nerede ya\u015farsan\u0131z ya\u015fay\u0131n beyan y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011furur. \u00c7ifte vergilendirmeyi \u00f6nleyerek d\u00fczene sokuyoruz.<\/p>\n        <\/div>\n\n        <div class=\"mlp-bento-card is--wide is--amber\">\n          <div class=\"mlp-bento-ic\"><svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M3 21V9l7-4 7 4v12M3 21h18M14 21v-5h4v5\" stroke=\"#041E42\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n          <h3>Amerika&rsquo;da \u015eirketi Olan Giri\u015fimciler<\/h3>\n          <p>LLC, S-corp ya da C-corp fark etmeksizin \u015firketiniz varsa iki taraf\u0131 birden d\u00fc\u015f\u00fcnmek gerekir: \u015firket beyan\u0131 ve size yans\u0131yan \u015fahsi beyan. Ortakl\u0131k yap\u0131n\u0131zda yabanc\u0131 orta\u011f\u0131n bulundu\u011fu durumlarda ek bildirimler devreye girer \u2014 bunlar\u0131 atlamak, faaliyet olmasa bile ciddi cezaya yol a\u00e7ar. Her ikisini de biz haz\u0131rlar, tarihleri biz takip ederiz.<\/p>\n        <\/div>\n\n        <div class=\"mlp-bento-card is--wide is--mint\">\n          <div class=\"mlp-bento-ic\"><svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4 18l5-6 4 3 6-8\" stroke=\"#0F4FA8\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><path d=\"M15 7h5v5\" stroke=\"#0F4FA8\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n          <h3>Amerika&rsquo;dan Gelir Elde Eden Bireyler<\/h3>\n          <p>T\u00fcrkiye&rsquo;de ya\u015fay\u0131p ABD&rsquo;den gelir elde ediyorsan\u0131z \u2014 kiraya verdi\u011finiz gayrimenkul, borsa ve fon yat\u0131r\u0131mlar\u0131, Amazon ve e-ticaret sat\u0131\u015flar\u0131, ABD&rsquo;li m\u00fc\u015fterilere verilen serbest hizmet \u2014 ABD&rsquo;de beyan y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcz olu\u015fabilir. Stopaj\u0131n fazla kesildi\u011fi durumlarda iade alma imk\u00e2n\u0131n\u0131z\u0131 da de\u011ferlendiriyoruz.<\/p>\n        <\/div>\n\n        <div class=\"mlp-bento-card is--photo\">\n          <img class=\"mlp-bento-photo\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/730x500-investors.jpg\" alt=\"T\u00fcrkiye&#39;de \u015firketi olan ABD m\u00fckellefi dan\u0131\u015fmanl\u0131k al\u0131yor\">\n          <div class=\"mlp-bento-ic\"><svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 3l8 4.5v9L12 21l-8-4.5v-9L12 3z\" stroke=\"#FBB11C\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><circle cx=\"12\" cy=\"12\" r=\"2.5\" stroke=\"#FBB11C\" stroke-width=\"1.8\"\/><\/svg><\/div>\n          <h3>T\u00fcrkiye&rsquo;de \u015eirketi Olan ABD M\u00fckellefleri<\/h3>\n          <p>T\u00fcrkiye&rsquo;deki \u015firketiniz veya orta\u011f\u0131 oldu\u011funuz yap\u0131, ABD taraf\u0131nda ayr\u0131ca bildirilir. Yurt d\u0131\u015f\u0131 hesaplar\u0131n\u0131zla birlikte tek elden y\u00f6netiyoruz.<\/p>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"mlp-section\" id=\"comparison\">\n    <div class=\"mlp-wrap mlp-center\">\n      <span class=\"mlp-eyebrow\">Karar Rehberi<\/span>\n      <h2 class=\"mlp-h2\">Hangi Beyan Sizin \u0130\u00e7in Ge\u00e7erli?<\/h2>\n      <p class=\"mlp-lead\">\u0130lk g\u00f6r\u00fc\u015fmelerde duydu\u011fumuz kafa kar\u0131\u015f\u0131kl\u0131\u011f\u0131n\u0131n b\u00fcy\u00fck b\u00f6l\u00fcm\u00fcn\u00fc \u00fc\u00e7 kar\u015f\u0131la\u015ft\u0131rma \u00e7\u00f6z\u00fcyor: mukim mi de\u011fil mi, hangi \u015firket beyan\u0131, hangi uluslararas\u0131 form. Bunlar\u0131 y\u00f6n bulmak i\u00e7in kullan\u0131n \u2014 kendi durumunuzu \u00fccretsiz g\u00f6r\u00fc\u015fmede netle\u015ftirelim.<\/p>\n    <\/div>\n\n    <div class=\"mlp-wrap\">\n\n      <h3 style=\"font-size:22px;margin:8px 0 4px;color:var(--mlp-navy);\">Se\u00e7enekleri yan yana kar\u015f\u0131la\u015ft\u0131r\u0131n<\/h3>\n      <p style=\"color:var(--mlp-muted);font-size:15px;margin:6px 0 0;\">Ayr\u0131nt\u0131l\u0131 d\u00f6k\u00fcm\u00fc g\u00f6rmek i\u00e7in bir kar\u015f\u0131la\u015ft\u0131rma se\u00e7in.<\/p>\n\n      <div class=\"mlp-tabs\" id=\"mlpCompanyTabs\">\n\n        <div class=\"mlp-tabs-nav\">\n          <button class=\"mlp-tab-btn is-active\" data-tab=\"ind\">\n            <span class=\"mlp-tab-btn-code\">1040 vs. 1040-NR<\/span>\n            <span class=\"mlp-tab-btn-name\">Mukim &ndash; Mukim De\u011fil<\/span>\n          <\/button>\n          <button class=\"mlp-tab-btn\" data-tab=\"biz\">\n            <span class=\"mlp-tab-btn-code\">1065 \/ 1120-S \/ 1120<\/span>\n            <span class=\"mlp-tab-btn-name\">\u015eirket Beyanlar\u0131<\/span>\n          <\/button>\n          <button class=\"mlp-tab-btn\" data-tab=\"intl\">\n            <span class=\"mlp-tab-btn-code\">5471 vs. 5472<\/span>\n            <span class=\"mlp-tab-btn-name\">Uluslararas\u0131 Bilgi Beyanlar\u0131<\/span>\n          <\/button>\n        <\/div>\n\n        <div class=\"mlp-tab-panel is-active\" data-panel=\"ind\">\n          <div class=\"mlp-tab-panel-head\">\n            <div class=\"mlp-tab-panel-badge\" style=\"font-size:11px;\">1040<br>1040-NR<\/div>\n            <div><h4>Form 1040 &ndash; Form 1040-NR<\/h4><p>Formu vatanda\u015fl\u0131k ya da vize de\u011fil, ABD vergi mukimli\u011finiz belirler<\/p><\/div>\n          <\/div>\n          <div class=\"mlp-table-wrap\">\n            <div class=\"mlp-table-scroll\">\n              <table class=\"mlp-table\">\n                <thead>\n                  <tr><th scope=\"col\">&nbsp;<\/th><th scope=\"col\">Form 1040<\/th><th scope=\"col\">Form 1040-NR<\/th><\/tr>\n                <\/thead>\n                <tbody>\n                  <tr><th scope=\"row\">Kimler verir<\/th><td class=\"mlp-td-hl\">Vatanda\u015flar, green card sahipleri ve Substantial Presence Test&rsquo;i sa\u011flayanlar<\/td><td>ABD kaynakl\u0131 geliri olan mukim olmayanlar<\/td><\/tr>\n                  <tr><th scope=\"row\">Vergilenen gelir<\/th><td>D\u00fcnya genelindeki gelir<\/td><td class=\"mlp-td-hl\">Yaln\u0131zca ABD kaynakl\u0131 gelir<\/td><\/tr>\n                  <tr><th scope=\"row\">\u0130ndirimler<\/th><td>Standart veya kalem kalem indirim kullan\u0131labilir<\/td><td>Standart indirim yok (s\u0131n\u0131rl\u0131 istisnalar)<\/td><\/tr>\n                  <tr><th scope=\"row\">Beyan durumu<\/th><td>E\u015fler birlikte beyan verebilir<\/td><td>Genellikle bek\u00e2r veya ayr\u0131 beyan<\/td><\/tr>\n                  <tr><th scope=\"row\">Yurt d\u0131\u015f\u0131 bildirimi<\/th><td>FBAR, Form 8938 ve 5471 gerekebilir<\/td><td>Genellikle gerekmez<\/td><\/tr>\n                  <tr><th scope=\"row\">Son tarih<\/th><td>15 Nisan (uzatmayla 15 Ekim)<\/td><td>15 Nisan; ABD \u00fccret stopaj\u0131 yoksa 15 Haziran<\/td><\/tr>\n                <\/tbody>\n              <\/table>\n            <\/div>\n          <\/div>\n        <\/div>\n\n        <div class=\"mlp-tab-panel\" data-panel=\"biz\">\n          <div class=\"mlp-tab-panel-head\">\n            <div class=\"mlp-tab-panel-badge\" style=\"font-size:10px;\">1065<br>1120-S<br>1120<\/div>\n            <div><h4>Form 1065 &ndash; 1120-S &ndash; 1120<\/h4><p>\u015eirket t\u00fcr\u00fcn\u00fcz ve se\u00e7iminiz, hangi beyan\u0131n ne zaman verilece\u011fini belirler<\/p><\/div>\n          <\/div>\n          <div class=\"mlp-table-wrap\">\n            <div class=\"mlp-table-scroll\">\n              <table class=\"mlp-table\" style=\"min-width:820px;\">\n                <thead>\n                  <tr><th scope=\"col\">&nbsp;<\/th><th scope=\"col\">Form 1065<\/th><th scope=\"col\">Form 1120-S<\/th><th scope=\"col\">Form 1120<\/th><\/tr>\n                <\/thead>\n                <tbody>\n                  <tr><th scope=\"row\">\u015eirket t\u00fcr\u00fc<\/th><td class=\"mlp-td-hl\">Partnership ve \u00e7ok ortakl\u0131 LLC<\/td><td>S-corporation<\/td><td>C-corporation<\/td><\/tr>\n                  <tr><th scope=\"row\">Vergiyi kim \u00f6der<\/th><td>Ortaklar, K-1 ile<\/td><td class=\"mlp-td-hl\">Hissedarlar, K-1 ile<\/td><td>\u015eirketin kendisi (%21 federal)<\/td><\/tr>\n                  <tr><th scope=\"row\">Ortak \u00fccreti<\/th><td>Garanti \u00f6demeler<\/td><td>W-2 ile makul maa\u015f zorunlu<\/td><td>W-2 maa\u015f; temett\u00fc ikinci kez vergilenir<\/td><\/tr>\n                  <tr><th scope=\"row\">Yabanc\u0131 ortak<\/th><td>M\u00fcmk\u00fcn<\/td><td>Mukim olmayanlar hissedar olamaz<\/td><td class=\"mlp-td-hl\">M\u00fcmk\u00fcn \u2014 Form 5472 do\u011far<\/td><\/tr>\n                  <tr><th scope=\"row\">Son tarih<\/th><td>15 Mart (uzatmayla 15 Eyl\u00fcl)<\/td><td>15 Mart (uzatmayla 15 Eyl\u00fcl)<\/td><td>15 Nisan (uzatmayla 15 Ekim)<\/td><\/tr>\n                <\/tbody>\n              <\/table>\n            <\/div>\n          <\/div>\n        <\/div>\n\n        <div class=\"mlp-tab-panel\" data-panel=\"intl\">\n          <div class=\"mlp-tab-panel-head\">\n            <div class=\"mlp-tab-panel-badge\" style=\"font-size:11px;\">5471<br>5472<\/div>\n            <div><h4>Form 5471 &ndash; Form 5472<\/h4><p>S\u0131n\u0131r \u00f6tesi ortakl\u0131\u011f\u0131n iki y\u00f6n\u00fc \u2014 ikisinin de cezas\u0131 be\u015f haneli ba\u015flar<\/p><\/div>\n          <\/div>\n          <div class=\"mlp-table-wrap\">\n            <div class=\"mlp-table-scroll\">\n              <table class=\"mlp-table\">\n                <thead>\n                  <tr><th scope=\"col\">&nbsp;<\/th><th scope=\"col\">Form 5471<\/th><th scope=\"col\">Form 5472<\/th><\/tr>\n                <\/thead>\n                <tbody>\n                  <tr><th scope=\"row\">Y\u00f6n\u00fc<\/th><td class=\"mlp-td-hl\">ABD m\u00fckellefinin yabanc\u0131 \u015firketi var<\/td><td class=\"mlp-td-hl\">Yabanc\u0131 ki\u015finin ABD \u015firketi var<\/td><\/tr>\n                  <tr><th scope=\"row\">Kimler verir<\/th><td>Kategoriye g\u00f6re ABD&rsquo;li y\u00f6netici, direkt\u00f6r ve ortaklar<\/td><td>ABD corporation&rsquo;lar\u0131 ve yabanc\u0131 ortakl\u0131 tek ortakl\u0131 LLC&rsquo;ler<\/td><\/tr>\n                  <tr><th scope=\"row\">Nereye eklenir<\/th><td>Form 1040, 1065 veya 1120 beyan\u0131n\u0131za<\/td><td>Form 1120&rsquo;ye \u2014 disregarded LLC&rsquo;lerde pro forma 1120<\/td><\/tr>\n                  <tr><th scope=\"row\">Neyi bildirir<\/th><td>Ortakl\u0131k yap\u0131s\u0131, mali tablolar, GILTI ve Subpart F geliri<\/td><td>\u0130li\u015fkili taraflarla yap\u0131lan i\u015flemler<\/td><\/tr>\n                  <tr><th scope=\"row\">Faaliyet yoksa?<\/th><td>Kategoriye giriyorsan\u0131z yine zorunlu<\/td><td>Yine zorunlu \u2014 ciro olmamas\u0131 muafiyet de\u011fil<\/td><\/tr>\n                  <tr><th scope=\"row\">Gecikme cezas\u0131<\/th><td>Form ba\u015f\u0131na y\u0131ll\u0131k 10.000 USD&rsquo;den ba\u015flar<\/td><td>\u015eirket ba\u015f\u0131na y\u0131ll\u0131k 25.000 USD<\/td><\/tr>\n                <\/tbody>\n              <\/table>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n\n      <div class=\"mlp-table-cta\" style=\"margin-top:34px;\">\n        <p><strong>Hangi formlar\u0131n size uydu\u011fundan h\u00e2l\u00e2 emin de\u011fil misiniz?<\/strong> \u00dccretsiz 15 dakikal\u0131k g\u00f6r\u00fc\u015fme al\u0131n.<\/p>\n        <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--gold\">\u00dccretsiz G\u00f6r\u00fc\u015fme Al\u0131n<\/a>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"mlp-section\">\n    <div class=\"mlp-wrap\">\n\n      <div class=\"mlp-split\">\n        <div class=\"mlp-split-copy\">\n          <span class=\"mlp-eyebrow\">Deneyim<\/span>\n          <h3>25 Y\u0131ll\u0131k ABD Vergi Deneyimi \u2014 Her Beyan T\u00fcr\u00fcnde<\/h3>\n          <p>Manay CPA 1999&rsquo;dan bu yana bireysel, kurumsal ve s\u0131n\u0131r \u00f6tesi beyanlar haz\u0131rl\u0131yor. Ekibimiz W-2 \u00fccretli haneler ve tek ortakl\u0131 LLC&rsquo;ler i\u00e7in ne kadar rahat \u00e7al\u0131\u015f\u0131yorsa partnership&rsquo;ler, S-corp&rsquo;lar, C-corp&rsquo;lar ve yabanc\u0131 gruplar\u0131n ABD i\u015ftirakleri i\u00e7in de o kadar rahat \u00e7al\u0131\u015f\u0131yor. Yap\u0131n\u0131z ne olursa olsun, benzerini b\u00fcy\u00fck ihtimalle daha \u00f6nce haz\u0131rlad\u0131k.<\/p>\n          <ul class=\"mlp-checklist\">\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#0F4FA8\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> Merkezi Atlanta, Georgia&rsquo;da bulunan lisansl\u0131 ABD CPA&rsquo;leri<\/li>\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#0F4FA8\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> Bireysel, kurumsal ve uluslararas\u0131 beyanlar tek \u00e7at\u0131 alt\u0131nda<\/li>\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#0F4FA8\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> Federal ve 50 eyaletin tamam\u0131; \u00e7ok eyaletli da\u011f\u0131t\u0131m dahil<\/li>\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#0F4FA8\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> IRS temsili, tebligat yan\u0131tlar\u0131 ve ceza indirimi kendi ekibimizde<\/li>\n          <\/ul>\n        <\/div>\n        <div class=\"mlp-split-media\" style=\"background: linear-gradient(rgba(255,255,255,.62), rgba(230,242,255,.62)), url('https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/25year-of-experience.jpg') center\/cover no-repeat;\"><span class=\"mlp-media-badge\">25+<\/span><\/div>\n      <\/div>\n\n      <div class=\"mlp-split mlp-split--rev\">\n        <div class=\"mlp-split-copy\">\n          <span class=\"mlp-eyebrow\">G\u00fcvenlik &amp; Takvim<\/span>\n          <h3>Verileriniz G\u00fcvende, Beyanlar\u0131n\u0131z Zaman\u0131nda.<\/h3>\n          <p>Belgeler banka d\u00fczeyinde \u015fifreli m\u00fc\u015fteri portal\u0131 \u00fczerinden ta\u015f\u0131n\u0131r \u2014 K-1&rsquo;inizi ya da pasaport taraman\u0131z\u0131 e-postayla g\u00f6ndermezsiniz. Size uyan her tarih sizin ad\u0131n\u0131za takip edilir: pass-through&rsquo;lar i\u00e7in 15 Mart, bireyler ve corporation&rsquo;lar i\u00e7in 15 Nisan, uzatma tarihleri, \u00e7eyreklik ge\u00e7ici \u00f6demeler ve bunlara e\u015flik eden uluslararas\u0131 formlar.<\/p>\n          <ul class=\"mlp-checklist\">\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FBB11C\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> T\u00fcm belge payla\u015f\u0131m\u0131 i\u00e7in \u015fifreli portal<\/li>\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FBB11C\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> Beyan, uzatma ve ge\u00e7ici \u00f6demeler i\u00e7in otomatik hat\u0131rlatma<\/li>\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FBB11C\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> \u00c7ok y\u0131ll\u0131 beyan ge\u00e7mi\u015fi, basis ve devreden tutarlar\u0131n takibi<\/li>\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FBB11C\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> IRS vekaleti (Form 2848) i\u015flemleri<\/li>\n          <\/ul>\n        <\/div>\n        <div class=\"mlp-split-media\" style=\"background: linear-gradient(rgba(255,255,255,.62), rgba(230,242,255,.62)), url('https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/Awarded.png') center\/cover no-repeat;\"><span class=\"mlp-media-badge\">SSL<\/span><\/div>\n      <\/div>\n\n    <\/div>\n  <\/section>\n\n  <section class=\"mlp-section\" id=\"awards\">\n    <div class=\"mlp-wrap mlp-center\">\n      <span class=\"mlp-eyebrow\">Ba\u015far\u0131lar\u0131m\u0131z<\/span>\n      <h2 class=\"mlp-h2\">\u00d6d\u00fcller ve Yetkinlikler<\/h2>\n      <p class=\"mlp-lead\">25 y\u0131l\u0131 a\u015fk\u0131n g\u00fcvenilir hizmet; sekt\u00f6r \u00f6d\u00fclleri ve mesleki yetkinliklerle tescillendi.<\/p>\n\n      <div class=\"mlp-awards-grid\">\n        <div class=\"mlp-award\">\n          <div class=\"mlp-award-img\">\n            <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-award-1.svg\" alt=\"\u00d6d\u00fcl 1\" loading=\"lazy\">\n          <\/div>\n          <h5>Y\u0131l\u0131n En \u0130yi Kad\u0131n Giri\u015fimcisi<\/h5>\n          <span>Cobb Chamber &middot; 2026<\/span>\n        <\/div>\n        <div class=\"mlp-award\">\n          <div class=\"mlp-award-img\">\n            <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-award-2.svg\" alt=\"\u00d6d\u00fcl 2\" loading=\"lazy\">\n          <\/div>\n          <h5>Y\u0131l\u0131n \u0130lk 25 K\u00fc\u00e7\u00fck \u0130\u015fletmesi<\/h5>\n          <span>Cobb Chamber &middot; 2026<\/span>\n        <\/div>\n        <div class=\"mlp-award\">\n          <div class=\"mlp-award-img\">\n            <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-award-3.svg\" alt=\"\u00d6d\u00fcl 3\" loading=\"lazy\">\n          <\/div>\n          <h5>Best of Georgia<\/h5>\n          <span>Georgia Business Journal &middot; 2025<\/span>\n        <\/div>\n        <div class=\"mlp-award\">\n          <div class=\"mlp-award-img\">\n            <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-award-4.svg\" alt=\"\u00d6d\u00fcl 4\" loading=\"lazy\">\n          <\/div>\n          <h5>ABD&rsquo;nin En H\u0131zl\u0131 B\u00fcy\u00fcyen \u015eirketlerinden Biri<\/h5>\n          <span>Inc. 5000 &middot; 2025<\/span>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"mlp-section mlp-section--soft\" id=\"team\">\n    <div class=\"mlp-wrap mlp-center\">\n      <span class=\"mlp-eyebrow\">Ekibimiz<\/span>\n      <h2 class=\"mlp-h2\">Amerika Vergi Uzman\u0131 Ekibimizle Tan\u0131\u015f\u0131n<\/h2>\n      <p class=\"mlp-lead\">Ger\u00e7ek CPA&rsquo;ler. Ger\u00e7ek uzmanl\u0131k. D\u0131\u015f kaynak yok.<\/p>\n    <\/div>\n    <div class=\"mlp-wrap\">\n      <div class=\"mlp-photos\">\n        <div class=\"mlp-photo mlp-photo--big\">\n          <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-ofis-1.jpg\" alt=\"Manay CPA ofisi\" loading=\"lazy\">\n        <\/div>\n        <div class=\"mlp-photo\">\n          <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-ofis-2.jpg\" alt=\"Manay CPA ekibi\" loading=\"lazy\">\n        <\/div>\n        <div class=\"mlp-photo\">\n          <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-ofis-3.jpg\" alt=\"Manay CPA \u00e7al\u0131\u015fma alan\u0131\" loading=\"lazy\">\n        <\/div>\n        <div class=\"mlp-photo\">\n          <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-ofis-4.jpg\" alt=\"Manay CPA dan\u0131\u015fmanl\u0131k g\u00f6r\u00fc\u015fmesi\" loading=\"lazy\">\n        <\/div>\n        <div class=\"mlp-photo\">\n          <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-ofis-5.jpg\" alt=\"Manay CPA ofis binas\u0131\" loading=\"lazy\">\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"mlp-section mlp-section--soft\" id=\"video\">\n    <div class=\"mlp-wrap mlp-center\">\n      <span class=\"mlp-eyebrow\">Nas\u0131l \u00c7al\u0131\u015f\u0131yoruz<\/span>\n      <h2 class=\"mlp-h2\">Her Beyan \u0130\u00e7in Size Atanm\u0131\u015f Bir CPA<\/h2>\n      <p class=\"mlp-lead\">Bireysel, kurumsal ve s\u0131n\u0131r \u00f6tesi beyanlar\u0131 ilk g\u00f6r\u00fc\u015fmeden e-file&rsquo;a nas\u0131l ta\u015f\u0131d\u0131\u011f\u0131m\u0131z\u0131 izleyin.<\/p>\n\n      <div class=\"mlp-video-wrap\">\n        <div class=\"mlp-video\" id=\"mlpVideo\">\n          <div class=\"mlp-video-placeholder\" data-id=\"N4VoP35vSUc\">\n            <div class=\"mlp-video-play\">\n              <svg width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M8 5v14l11-7L8 5z\" fill=\"#041E42\"\/><\/svg>\n            <\/div>\n            <p>Videoyu izlemek i\u00e7in t\u0131klay\u0131n<\/p>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"mlp-section--soft mlp-journey\" id=\"journey\" style=\"padding-top:60px;\">\n    <div class=\"mlp-wrap mlp-center\" style=\"padding-bottom:20px;\">\n      <span class=\"mlp-eyebrow\">S\u00fcre\u00e7<\/span>\n      <h2 class=\"mlp-h2\">Kayg\u0131dan \u0130\u00e7 Rahatl\u0131\u011f\u0131na<\/h2>\n      <p class=\"mlp-lead\">Beyan sorunlar\u0131n\u0131n \u00e7o\u011fu ayn\u0131 yoldan ge\u00e7er. En s\u0131k g\u00f6rd\u00fc\u011f\u00fcm\u00fcz hik\u00e2ye i\u00e7in kayd\u0131r\u0131n.<\/p>\n    <\/div>\n\n    <div class=\"mlp-journey-track\" id=\"mlpJourneyTrack\">\n\n      <div class=\"mlp-journey-pin\">\n\n        <div class=\"mlp-journey-progress\" id=\"mlpJourneyProgress\">\n          <span><\/span><span><\/span><span><\/span><span><\/span>\n        <\/div>\n\n        <div class=\"mlp-journey-pin-inner\">\n\n          <div class=\"mlp-journey-steps\" id=\"mlpJourneySteps\">\n\n            <div class=\"mlp-jstep is-active\" data-scene=\"0\">\n              <div class=\"mlp-jstep-rail\"><\/div>\n              <div class=\"mlp-jstep-body\">\n                <div class=\"mlp-jstep-phase\">\u2460 Y\u0131l \u0130\u00e7inde<\/div>\n                <div class=\"mlp-jstep-head\">\n                  <div class=\"mlp-jstep-num\">1<\/div>\n                  <span class=\"mlp-jstep-tag is--before\">Ad\u0131m 1<\/span>\n                <\/div>\n                <h4>Durumunuz De\u011fi\u015fir<\/h4>\n                <p>Yurt d\u0131\u015f\u0131nda gelir elde etmeye ba\u015flars\u0131n\u0131z, LLC kurars\u0131n\u0131z, ortak al\u0131rs\u0131n\u0131z, yabanc\u0131 hissedar eklersiniz ya da y\u0131l ortas\u0131nda ABD&rsquo;ye ta\u015f\u0131n\u0131rs\u0131n\u0131z. Beyan y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcz de onunla birlikte de\u011fi\u015fir.<\/p>\n              <\/div>\n            <\/div>\n\n            <div class=\"mlp-jstep\" data-scene=\"1\">\n              <div class=\"mlp-jstep-rail\"><\/div>\n              <div class=\"mlp-jstep-body\">\n                <div class=\"mlp-jstep-phase\">\u2461 Yanl\u0131\u015f Varsay\u0131m<\/div>\n                <div class=\"mlp-jstep-head\">\n                  <div class=\"mlp-jstep-num\">2<\/div>\n                  <span class=\"mlp-jstep-tag is--before\">Ad\u0131m 2<\/span>\n                <\/div>\n                <h4>&ldquo;Gelir Yoksa Beyan da Yok&rdquo;<\/h4>\n                <p>ABD vergi sisteminin en pahal\u0131 varsay\u0131m\u0131. \u0130\u015flem g\u00f6rmeyen bir LLC, at\u0131l bir yabanc\u0131 \u015firket ve ABD&rsquo;de kira geliri olan bir mukim olmayan\u0131n hepsinin beyan\u0131 vard\u0131r.<\/p>\n              <\/div>\n            <\/div>\n\n            <div class=\"mlp-jstep\" data-scene=\"2\">\n              <div class=\"mlp-jstep-rail\"><\/div>\n              <div class=\"mlp-jstep-body\">\n                <div class=\"mlp-jstep-phase\">\u2462 Tebligat<\/div>\n                <div class=\"mlp-jstep-head\">\n                  <div class=\"mlp-jstep-num\">3<\/div>\n                  <span class=\"mlp-jstep-tag is--after\">Ad\u0131m 3<\/span>\n                <\/div>\n                <h4>Ceza Yaz\u0131s\u0131 Gelir<\/h4>\n                <p>Form 5472&rsquo;nin cezas\u0131 y\u0131ll\u0131k 25.000 USD, Form 5471&rsquo;in 10.000 USD&rsquo;den ba\u015flar. Ge\u00e7 verilen K-1&rsquo;ler ve eksik eyalet beyanlar\u0131 bunun \u00fczerine biner.<\/p>\n              <\/div>\n            <\/div>\n\n            <div class=\"mlp-jstep\" data-scene=\"3\">\n              <div class=\"mlp-jstep-rail\"><\/div>\n              <div class=\"mlp-jstep-body\">\n                <div class=\"mlp-jstep-phase\">\u2463 \u00c7\u00f6z\u00fcm<\/div>\n                <div class=\"mlp-jstep-head\">\n                  <div class=\"mlp-jstep-num\">4<\/div>\n                  <span class=\"mlp-jstep-tag is--after\">Ad\u0131m 4<\/span>\n                <\/div>\n                <h4>Manay CPA \u0130le \u00c7al\u0131\u015f\u0131rs\u0131n\u0131z<\/h4>\n                <p>T\u00fcm y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcz\u00fc \u00e7\u0131kar\u0131r, cari y\u0131l\u0131 veririz; ge\u00e7mi\u015f y\u0131llar\u0131 temizler, uygun oldu\u011funda ceza indirimi talep eder ve takvimi bundan sonra biz tutar\u0131z.<\/p>\n                <div class=\"mlp-jstep-cta\"><a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--navy\">Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcm\u00fc \u00c7\u0131kar\u0131n<\/a><button type=\"button\" class=\"mlp-btn mlp-btn--gold mlp-open-meeting\">Hemen Randevu Al\u0131n<\/button><\/div>\n              <\/div>\n            <\/div>\n\n          <\/div>\n\n          <div class=\"mlp-journey-visual\" id=\"mlpJourneyVisual\">\n            <div class=\"mlp-jscene is-active\" data-scene=\"0\">\n              <span class=\"mlp-jscene-badge\">Y\u0131l \u0130\u00e7inde<\/span>\n              <div class=\"mlp-jscene-ring\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M3 12h18M12 3a15 15 0 010 18M12 3a15 15 0 000 18\" stroke=\"#FBB11C\" stroke-width=\"1.5\"\/><circle cx=\"12\" cy=\"12\" r=\"9\" stroke=\"#fff\" stroke-width=\"1.5\"\/><\/svg><\/div>\n              <span class=\"mlp-jscene-step\">Ad\u0131m 1 \/ 4<\/span>\n              <h5>Durumunuz De\u011fi\u015fir<\/h5>\n              <p>Yeni \u015firket, yeni ortak, yeni \u00fclke \u2014 yeni formlar.<\/p>\n            <\/div>\n            <div class=\"mlp-jscene\" data-scene=\"1\">\n              <span class=\"mlp-jscene-badge\">Yanl\u0131\u015f Varsay\u0131m<\/span>\n              <div class=\"mlp-jscene-ring\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 3h9l4 4v14H6V3z\" stroke=\"#FBB11C\" stroke-width=\"1.5\" stroke-linejoin=\"round\"\/><path d=\"M14 3v5h5M9 13h6M9 17h6\" stroke=\"#fff\" stroke-width=\"1.5\" stroke-linecap=\"round\"\/><\/svg><\/div>\n              <span class=\"mlp-jscene-step\">Ad\u0131m 2 \/ 4<\/span>\n              <h5>&ldquo;Gelir Yoksa Beyan da Yok&rdquo;<\/h5>\n              <p>Faaliyetin olmamas\u0131 beyan y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc kald\u0131rmaz.<\/p>\n            <\/div>\n            <div class=\"mlp-jscene\" data-scene=\"2\">\n              <span class=\"mlp-jscene-badge\">Tebligat<\/span>\n              <div class=\"mlp-jscene-ring\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 3l9 16H3L12 3z\" stroke=\"#FBB11C\" stroke-width=\"1.5\" stroke-linejoin=\"round\"\/><path d=\"M12 10v4M12 17h.01\" stroke=\"#fff\" stroke-width=\"1.6\" stroke-linecap=\"round\"\/><\/svg><\/div>\n              <span class=\"mlp-jscene-step\">Ad\u0131m 3 \/ 4<\/span>\n              <h5>Ceza Yaz\u0131s\u0131 Gelir<\/h5>\n              <p>Eksik 5472 i\u00e7in 25.000 USD, eksik 5471 i\u00e7in 10.000 USD.<\/p>\n            <\/div>\n            <div class=\"mlp-jscene\" data-scene=\"3\">\n              <span class=\"mlp-jscene-badge\">\u00c7\u00f6z\u00fcm<\/span>\n              <div class=\"mlp-jscene-ring\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 3l8 4v5c0 4.4-3.1 7.6-8 9-4.9-1.4-8-4.6-8-9V7l8-4z\" stroke=\"#FBB11C\" stroke-width=\"1.5\" stroke-linejoin=\"round\"\/><path d=\"M9 12l2 2 4-4\" stroke=\"#fff\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n              <span class=\"mlp-jscene-step\">Ad\u0131m 4 \/ 4<\/span>\n              <h5>Manay CPA \u0130le \u00c7al\u0131\u015f\u0131rs\u0131n\u0131z<\/h5>\n              <p>Cari y\u0131l verildi, ge\u00e7mi\u015f temizlendi, takvim tutuluyor.<\/p>\n            <\/div>\n          <\/div>\n\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"mlp-form-section mlp-on-dark\" id=\"contact-form-box\">\n    <div class=\"mlp-wrap\">\n      <div class=\"mlp-form-grid\">\n        <div class=\"mlp-form-copy\">\n          <span class=\"mlp-eyebrow\" style=\"color:var(--mlp-gold-lt);background:rgba(251,177,28,.16);\">\u00dccretsiz G\u00f6r\u00fc\u015fme<\/span>\n          <h2>Vergi Taraf\u0131n\u0131 Bize B\u0131rak\u0131n.<\/h2>\n          <p>Amerika&rsquo;da lisansl\u0131 bir CPA ile \u00fccretsiz 15 dakikal\u0131k g\u00f6r\u00fc\u015fme al\u0131n. Durumunuzu dinleyelim, ne yap\u0131lmas\u0131 gerekti\u011fini sade bir dille anlatal\u0131m.<\/p>\n          <ul class=\"mlp-form-points\">\n            <li><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FFCE6B\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#041E42\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> \u00dccretsiz 15 dakikal\u0131k g\u00f6r\u00fc\u015fme \u2014 taahh\u00fct yok<\/li>\n            <li><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FFCE6B\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#041E42\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> Federal, eyalet ve uluslararas\u0131 formlar\u0131n\u0131z\u0131 g\u00f6r\u00fc\u015fmede \u00e7\u0131kar\u0131yoruz<\/li>\n            <li><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FFCE6B\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#041E42\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> \u015eeffaf sabit fiyat \u2014 saatlik faturada s\u00fcrpriz yok<\/li>\n            <li><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FFCE6B\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#041E42\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> Lisansl\u0131 ABD CPA&rsquo;leri \u2014 bireysel, kurumsal ve s\u0131n\u0131r \u00f6tesi beyanlar<\/li>\n          <\/ul>\n        <\/div>\n\n        <div class=\"mlp-form-box\">\n          <h3>\u00dccretsiz Beyanname G\u00f6r\u00fc\u015fmenizi Al\u0131n<\/h3>\n          <p class=\"mlp-fsub\">1 i\u015f g\u00fcn\u00fc i\u00e7inde d\u00f6n\u00fc\u015f yap\u0131yoruz.<\/p>\n\n          <form class=\"mlp-cform\" id=\"mlpFormContact\" novalidate>\n            <div class=\"mlp-field\">\n              <label>Ad <span class=\"mlp-req\">*<\/span><\/label>\n              <input type=\"text\" name=\"firstname\" required autocomplete=\"given-name\" placeholder=\"Ad\u0131n\u0131z\">\n            <\/div>\n            <div class=\"mlp-field\">\n              <label>Soyad <span class=\"mlp-req\">*<\/span><\/label>\n              <input type=\"text\" name=\"lastname\" required autocomplete=\"family-name\" placeholder=\"Soyad\u0131n\u0131z\">\n            <\/div>\n            <div class=\"mlp-field\">\n              <label>Telefon <span class=\"mlp-req\">*<\/span><\/label>\n              <div class=\"mlp-phone\">\n                <div class=\"mlp-cc-wrap\">\n                  <button type=\"button\" class=\"mlp-cc-btn\" aria-haspopup=\"listbox\" aria-expanded=\"false\">\n                    <span class=\"mlp-cc-flag\">\ud83c\uddfa\ud83c\uddf8<\/span><span class=\"mlp-cc-code\">+1<\/span>\n                    <svg width=\"12\" height=\"12\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 9l6 6 6-6\" stroke=\"#5b6678\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\n                  <\/button>\n                  <input type=\"hidden\" name=\"phone_cc\" value=\"+1\">\n                  <div class=\"mlp-cc-pop\" hidden>\n                    <input type=\"text\" class=\"mlp-cc-search\" placeholder=\"\u00dclke veya kod aray\u0131n\u2026\" autocomplete=\"off\">\n                    <ul class=\"mlp-cc-opts\"><\/ul>\n                  <\/div>\n                <\/div>\n                <input type=\"tel\" name=\"phone\" required autocomplete=\"tel\" placeholder=\"Telefon numaran\u0131z\">\n              <\/div>\n            <\/div>\n            <div class=\"mlp-field\">\n              <label>E-posta <span class=\"mlp-req\">*<\/span><\/label>\n              <input type=\"email\" name=\"email\" required autocomplete=\"email\" placeholder=\"ornek@eposta.com\">\n            <\/div>\n            <div class=\"mlp-field\">\n              <label>Size nas\u0131l yard\u0131mc\u0131 olabiliriz?<\/label>\n              <textarea name=\"how_can_we_help_you_\" rows=\"3\" placeholder=\"Hangi beyan gerekiyor? (\u00f6rn. 1040, 1040-NR, 1120-S, 5472, ge\u00e7mi\u015f y\u0131l beyan\u0131\u2026)\"><\/textarea>\n            <\/div>\n            <label class=\"mlp-consent\">\n              <input type=\"checkbox\" name=\"gdpr\" checked required>\n              <span>Manay CPA <a href=\"https:\/\/www.manaycpa.com\/privacy-policy\/\" target=\"_blank\" rel=\"noopener nofollow\">Gizlilik Politikas\u0131<\/a>n\u0131 okudum; ki\u015fisel verilerimin i\u015flenmesini ve benimle ileti\u015fime ge\u00e7ilmesini kabul ediyorum.<\/span>\n            <\/label>\n            <input type=\"text\" name=\"company_website\" class=\"mlp-hp\" tabindex=\"-1\" autocomplete=\"off\" aria-hidden=\"true\">\n            <button type=\"submit\" class=\"mlp-btn mlp-btn--gold mlp-cform-submit\">G\u00f6nder<\/button>\n            <div class=\"mlp-cform-msg\" role=\"status\" aria-live=\"polite\"><\/div>\n          <\/form>\n\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"mlp-section\" id=\"faq\">\n    <div class=\"mlp-wrap mlp-center\">\n      <span class=\"mlp-eyebrow\">SSS<\/span>\n      <h2 class=\"mlp-h2\">S\u0131k\u00e7a Sorulan Sorular<\/h2>\n\n      <div class=\"mlp-faq-wrap\" style=\"text-align:left;\">\n        <details class=\"mlp-faq\">\n          <summary>Hangi vergi beyannamesini vermem gerekiyor?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-faq-body\">Vergi mukimlik durumunuza ve \u015firket t\u00fcr\u00fcn\u00fcze ba\u011fl\u0131d\u0131r. ABD vatanda\u015flar\u0131 ve mukimleri Form 1040, mukim olmayanlar Form 1040-NR verir. Partnership ve \u00e7ok ortakl\u0131 LLC&rsquo;ler Form 1065, S-corporation&rsquo;lar Form 1120-S, C-corporation&rsquo;lar Form 1120 verir. Bireyin sahip oldu\u011fu tek ortakl\u0131 LLC genellikle sahibinin 1040 beyan\u0131ndaki Schedule C \u00fczerinden raporlan\u0131r. Yabanc\u0131 ortakl\u0131k varsa bu beyanlara Form 5471 veya Form 5472 eklenir.<\/div>\n        <\/details>\n        <details class=\"mlp-faq\">\n          <summary>Form 1040 mu, Form 1040-NR mi vermeliyim?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-faq-body\">Belirleyici olan vize t\u00fcr\u00fcn\u00fcz de\u011fil, ABD vergi mukimli\u011finizdir. Vatanda\u015f, green card sahibi veya Substantial Presence Test&rsquo;i sa\u011fl\u0131yorsan\u0131z d\u00fcnya genelindeki gelirinizi Form 1040 ile beyan edersiniz. Sa\u011flam\u0131yorsan\u0131z yaln\u0131zca ABD kaynakl\u0131 geliriniz i\u00e7in Form 1040-NR verirsiniz. Y\u0131l ortas\u0131nda ABD&rsquo;ye gelen veya ayr\u0131lanlarda \u00e7ift statl\u00fc y\u0131l olu\u015fur ve her iki hesaplama da gerekir. Beyan haz\u0131rlanmadan \u00f6nce statiniz netle\u015ftirilir.<\/div>\n        <\/details>\n        <details class=\"mlp-faq\">\n          <summary>Yabanc\u0131 orta\u011f\u0131 olan ABD LLC&rsquo;imde hi\u00e7 faaliyet olmad\u0131. Yine de beyan vermeli miyim?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-faq-body\">Evet. Yabanc\u0131 ki\u015fiye ait tek ortakl\u0131 LLC, cirosu ve kurulu\u015f d\u0131\u015f\u0131nda i\u015flemi olmasa dahi her y\u0131l pro forma Form 1120 ile birlikte Form 5472 vermek zorundad\u0131r. Vermemenin cezas\u0131 \u015firket ba\u015f\u0131na y\u0131ll\u0131k 25.000 USD&rsquo;dir. Uluslararas\u0131 giri\u015fimcilerde en s\u0131k d\u00fczeltti\u011fimiz eksiklik budur.<\/div>\n        <\/details>\n        <details class=\"mlp-faq\">\n          <summary>Form 5471 nedir, kimler vermek zorundad\u0131r?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-faq-body\">Form 5471, yabanc\u0131 bir \u015firkette y\u00f6netici, direkt\u00f6r veya ortak olan ABD vergi m\u00fckelleflerinin verdi\u011fi bilgi beyan\u0131d\u0131r. Hangi kategoride yer ald\u0131\u011f\u0131n\u0131z ve hangi ekleri doldurman\u0131z gerekti\u011fi ortakl\u0131k oran\u0131n\u0131za ve kontrol d\u00fczeyinize ba\u011fl\u0131d\u0131r; GILTI veya Subpart F geliri ki\u015fisel beyannamenize yans\u0131yabilir. Ge\u00e7 verme cezas\u0131 form ba\u015f\u0131na y\u0131ll\u0131k 10.000 USD&rsquo;den ba\u015flar.<\/div>\n        <\/details>\n        <details class=\"mlp-faq\">\n          <summary>Vergi beyannamesi son tarihleri nedir?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-faq-body\">Takvim y\u0131l\u0131 m\u00fckellefleri i\u00e7in: Form 1065 ve 1120-S 15 Mart (uzatmayla 15 Eyl\u00fcl); Form 1040, 1040-NR ve 1120 15 Nisan (uzatmayla 15 Ekim). ABD&rsquo;de stopaja tabi \u00fccret geliri olmayan mukim olmayanlar i\u00e7in tarih 15 Haziran&rsquo;d\u0131r. FBAR 15 Nisan&rsquo;da doludur ve otomatik olarak 15 Ekim&rsquo;e uzar. Unutmay\u0131n: uzatma beyan tarihini erteler, \u00f6deme tarihini de\u011fil.<\/div>\n        <\/details>\n        <details class=\"mlp-faq\">\n          <summary>Hem \u015fahsi hem \u015firket beyannamemi ayn\u0131 firma haz\u0131rlayabilir mi?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-faq-body\">Tercih etti\u011fimiz \u00e7al\u0131\u015fma \u015fekli budur. \u015eirket beyannameleri, ortaklar\u0131n ki\u015fisel beyan\u0131na i\u015fleyen K-1&rsquo;leri \u00fcretir ve \u015firket d\u00fczeyindeki kararlar bireysel sonucu do\u011frudan de\u011fi\u015ftirir. Her ikisini tek ekip haz\u0131rlad\u0131\u011f\u0131nda basis, k\u00e2r da\u011f\u0131t\u0131mlar\u0131, makul \u00fccret ve krediler nisanda ke\u015ffedilmek yerine y\u0131l i\u00e7inde uyumlan\u0131r.<\/div>\n        <\/details>\n        <details class=\"mlp-faq\">\n          <summary>Birka\u00e7 y\u0131ld\u0131r beyanname vermedim. Ge\u00e7mi\u015fi kapatabilir misiniz?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-faq-body\">Evet. Verilmemi\u015f ge\u00e7mi\u015f y\u0131l beyanlar\u0131n\u0131, d\u00fczeltme beyanlar\u0131n\u0131 (Form 1040-X ve \u015firket kar\u015f\u0131l\u0131klar\u0131) ve ceza indirimi taleplerini y\u00fcr\u00fct\u00fcyoruz. Verilmemi\u015f uluslararas\u0131 bilgi beyanlar\u0131 i\u00e7in gecikmi\u015f beyan prosed\u00fcrleri ve makul sebep beyan\u0131 gibi ayr\u0131 yollar var. IRS sizinle temasa ge\u00e7meden \u00f6nce ba\u015fvurmak neredeyse her zaman daha iyi sonu\u00e7 verir.<\/div>\n        <\/details>\n        <details class=\"mlp-faq\">\n          <summary>Eyalet beyannamesi de vermem gerekiyor mu?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-faq-body\">Genellikle evet. \u00c7o\u011fu eyaletin kendi gelir veya franchise vergisi vard\u0131r; \u00e7al\u0131\u015fan\u0131n\u0131z\u0131n, stokunuzun ya da ciddi sat\u0131\u015f\u0131n\u0131z\u0131n bulundu\u011fu eyalette merkeziniz olmasa bile beyan y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fabilir. \u015eirketler i\u00e7in \u00e7ok eyaletli da\u011f\u0131t\u0131m dahil eyalet riskinizi her i\u015fin ba\u015f\u0131nda \u00e7\u0131kar\u0131yoruz.<\/div>\n        <\/details>\n        <details class=\"mlp-faq\">\n          <summary>Beyanname haz\u0131rl\u0131\u011f\u0131n\u0131n \u00fccreti ne kadar?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-faq-body\">Saatlik \u00fccret yerine sabit fiyat veriyoruz. Fiyat; beyan t\u00fcr\u00fcne, form ve ek say\u0131s\u0131na, eyalet beyanlar\u0131na ve uluslararas\u0131 bilgi beyanlar\u0131n\u0131n gerekip gerekmedi\u011fine g\u00f6re belirlenir. \u00dccretsiz g\u00f6r\u00fc\u015fmenin ard\u0131ndan, i\u015fe ba\u015flanmadan \u00f6nce sabit teklifinizi al\u0131rs\u0131n\u0131z.<\/div>\n        <\/details>\n        <details class=\"mlp-faq\">\n          <summary>Yurt d\u0131\u015f\u0131 banka hesab\u0131 ve varl\u0131k bildirimlerini de yap\u0131yor musunuz?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-faq-body\">Evet. Yurt d\u0131\u015f\u0131 finansal hesaplar\u0131n\u0131z\u0131n toplam\u0131 y\u0131l i\u00e7inde herhangi bir anda 10.000 USD&rsquo;yi a\u015farsa FBAR (FinCEN 114) zorunludur; FATCA kapsam\u0131ndaki Form 8938 daha y\u00fcksek e\u015fiklerde devreye girer. Ayr\u0131ca Form 8621 ile PFIC ve Form 8865 ile yabanc\u0131 partnership bildirimlerini de haz\u0131rl\u0131yoruz.<\/div>\n        <\/details>\n      <\/div>\n\n      <div class=\"mlp-faq-wrap mlp-faq-contact\">\n        <a href=\"https:\/\/api.whatsapp.com\/send?phone=14045501000&amp;text=Merhaba%2C%20beyanname%20hizmetleriniz%20hakk%C4%B1nda%20bilgi%20almak%20istiyorum.\" rel=\"nofollow noopener\" target=\"_blank\">\n          <svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"#0F4FA8\"><path d=\"M12 2a10 10 0 00-8.6 15l-1.3 4.8 4.9-1.3A10 10 0 1012 2zm0 18a8 8 0 01-4.1-1.1l-.3-.2-2.9.8.8-2.8-.2-.3A8 8 0 1112 20z\"\/><\/svg>\n          Canl\u0131 Destek \u2014 Uzmanla G\u00f6r\u00fc\u015f\u00fcn\n        <\/a>\n        <a href=\"tel:+14049001040\">\n          <svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M5 4h3l2 5-2 1.5a11 11 0 005 5L15 13l5 2v3a2 2 0 01-2 2A16 16 0 013 6a2 2 0 012-2z\" stroke=\"#0F4FA8\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg>\n          Bizi Aray\u0131n \u2014 +1 (404) 900-1040\n        <\/a>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"mlp-section mlp-section--soft\" id=\"guide\">\n    <div class=\"mlp-wrap mlp-center\">\n      <span class=\"mlp-eyebrow\">Beyanname Rehberi<\/span>\n      <h2 class=\"mlp-h2\">ABD Vergi Beyannameleri: Kapsaml\u0131 Rehber<\/h2>\n      <p class=\"mlp-lead\">Bireysel, kurumsal ve uluslararas\u0131 beyanlar \u2014 kim neyi verir, son tarih nedir ve pahal\u0131 hatalar nerede yap\u0131l\u0131r.<\/p>\n    <\/div>\n\n    <div class=\"mlp-wrap\">\n      <div class=\"mlp-article\">\n\n        <h2>Buradan Ba\u015flay\u0131n: Formu Statiniz ve \u015eirket T\u00fcr\u00fcn\u00fcz Belirler<\/h2>\n        <p>Neredeyse her beyan sorusu iki bilgiye indirgenir: ABD vergi statiniz ve (varsa) sahip oldu\u011funuz \u015firketin t\u00fcr\u00fc. \u015eirketi olmayan bir birey Form 1040 ya da Form 1040-NR verir. \u0130\u015fin i\u00e7ine \u015firket girdi\u011finde genellikle ikinci bir beyan \u00e7\u0131kar \u2014 Form 1065, Form 1120-S veya Form 1120 \u2014 ve bu beyan\u0131n \u00fcretti\u011fi K-1 tekrar bireysel beyana d\u00f6ner. Herhangi bir y\u00f6nde yabanc\u0131 ortakl\u0131k varsa bu beyanlara Form 5471 ya da Form 5472 gibi bilgi beyanlar\u0131 eklenir. Bu iki bilgiyi ilk g\u00fcnde do\u011fru saptamak, sonradan temizlemek zorunda kald\u0131\u011f\u0131m\u0131z ceza durumlar\u0131n\u0131n b\u00fcy\u00fck b\u00f6l\u00fcm\u00fcn\u00fc \u00f6nl\u00fcyor.<\/p>\n\n        <h2>Bireysel Beyanlar \u2014 Form 1040 ve Form 1040-NR<\/h2>\n        <p>ABD vatanda\u015flar\u0131, green card sahipleri ve Substantial Presence Test kapsam\u0131ndaki mukimler, nerede ya\u015farsa ya\u015fas\u0131n ve gelir nerede do\u011farsa do\u011fsun d\u00fcnya genelindeki gelirlerini Form 1040 ile beyan eder. Mukim olmayanlar yaln\u0131zca ABD kaynakl\u0131 gelirlerini Form 1040-NR ile bildirir. Ayr\u0131m yaln\u0131zca hangi formun doldurulaca\u011f\u0131ndan ibaret de\u011fildir: mukimler standart indirimden ve birlikte beyandan yararlan\u0131r, buna kar\u015f\u0131l\u0131k yurt d\u0131\u015f\u0131 bildirim kurallar\u0131na tabi olur; mukim olmayanlar genellikle standart indirim kullanamaz, \u00e7o\u011fu durumda bek\u00e2r ya da ayr\u0131 beyan verir ve baz\u0131 gelir t\u00fcrlerinde anla\u015fma indirimi yoksa %30 sabit stopajla kar\u015f\u0131la\u015f\u0131r.<\/p>\n\n        <h3>Substantial Presence ve \u00c7ift Statl\u00fc Y\u0131llar<\/h3>\n        <p>Substantial Presence Test, cari y\u0131lda 31 g\u00fcn ve \u00fc\u00e7 y\u0131l\u0131n a\u011f\u0131rl\u0131kl\u0131 toplam\u0131nda 183 g\u00fcn e\u015fi\u011fine bakar. Bu s\u0131n\u0131r\u0131 a\u015farsan\u0131z ge\u00e7ici bir vizeyle bile ABD vergi mukimi olursunuz; alt\u0131nda kal\u0131rsan\u0131z \u00fclkede aylarca bulunsan\u0131z da mukim olmazs\u0131n\u0131z. Geldi\u011finiz ya da ayr\u0131ld\u0131\u011f\u0131n\u0131z y\u0131l genellikle \u00e7ift statl\u00fc y\u0131ld\u0131r: y\u0131l\u0131n bir b\u00f6l\u00fcm\u00fcnde mukim de\u011fil, kalan\u0131nda mukim olarak, tek takvim y\u0131l\u0131na iki ayr\u0131 kural seti uygulan\u0131r. \u0130lk y\u0131l se\u00e7imi, daha yak\u0131n ba\u011f (closer connection) beyan\u0131 ve anla\u015fma tie-breaker kurallar\u0131 sonucu de\u011fi\u015ftirebilir; her biri beyana \u00f6zel eklerin do\u011fru \u015fekilde konulmas\u0131n\u0131 gerektirir.<\/p>\n\n        <h3>Schedule C, Kira Gelirleri ve Yat\u0131r\u0131m Gelirleri<\/h3>\n        <p>\u015eah\u0131s i\u015fletmeleri ve bireye ait tek ortakl\u0131 LLC&rsquo;ler faaliyet sonucunu 1040 beyan\u0131ndaki Schedule C ile bildirir ve net kazan\u00e7 \u00fczerinden serbest meslek vergisi \u00f6der. Kira geliri elde edenler Schedule E kullan\u0131r ve amortisman\u0131 dikkatle takip etmelidir; sat\u0131\u015fta geri al\u0131n\u0131r (recapture). Yat\u0131r\u0131mc\u0131lar sermaye kazan\u00e7lar\u0131n\u0131 Schedule D ve Form 8949 ile bildirir \u2014 art\u0131k a\u00e7\u0131k\u00e7a raporlanan ve arac\u0131 kurum bildirimleriyle e\u015fle\u015ftirilen kripto sat\u0131\u015flar\u0131 dahil. ABD&rsquo;de kiral\u0131k gayrimenkul\u00fc olan mukim olmayanlar, brit gelir \u00fczerinden stopaj yerine giderleri d\u00fc\u015febilmek i\u00e7in bu geliri fiilen ba\u011flant\u0131l\u0131 (effectively connected) sayd\u0131rma se\u00e7imi yapabilir; ancak se\u00e7imin usul\u00fcne uygun ve tutarl\u0131 yap\u0131lmas\u0131 gerekir.<\/p>\n\n        <h2>\u015eirket Beyanlar\u0131 \u2014 1065, 1120-S ve 1120<\/h2>\n        <p>Partnership&rsquo;ler ve \u00e7ok ortakl\u0131 LLC&rsquo;ler Form 1065 verir ve kazanc\u0131 ortaklara Schedule K-1 ile aktar\u0131r. S-corporation&rsquo;lar Form 1120-S ile ayn\u0131s\u0131n\u0131 hissedarlar i\u00e7in yapar; ek olarak \u00e7al\u0131\u015fan-orta\u011f\u0131n k\u00e2r da\u011f\u0131t\u0131m\u0131ndan \u00f6nce W-2 ile makul \u00fccret almas\u0131 gerekir. C-corporation&rsquo;lar Form 1120 verir, vergiyi \u015firket d\u00fczeyinde \u00f6der ve da\u011f\u0131t\u0131lan temett\u00fc hissedarda yeniden vergilenir. Aralar\u0131nda se\u00e7im yapmak yaln\u0131zca oran hesab\u0131 de\u011fildir: uygunluk ko\u015fullar\u0131, ortakl\u0131k k\u0131s\u0131tlar\u0131, \u00e7\u0131k\u0131\u015f planlar\u0131 ve yat\u0131r\u0131mc\u0131 beklentileri de karar\u0131 etkiler.<\/p>\n\n        <h3>Ortak \u00dccreti, Basis ve K-1&rsquo;ler<\/h3>\n        <p>Pass-through yap\u0131lardaki sorunlar\u0131n \u00e7o\u011fu \u00fc\u00e7 ba\u015fl\u0131ktan \u00e7\u0131kar. Makul \u00fccret: d\u00fc\u015f\u00fck tutulan S-corp maa\u015f\u0131 yeniden s\u0131n\u0131fland\u0131rma ve bordro cezalar\u0131 riskini davet eder. Basis: basis&rsquo;i a\u015fan da\u011f\u0131t\u0131mlar vergiye tabi hale gelir, basis t\u00fckendi\u011finde zararlar ask\u0131ya al\u0131n\u0131r \u2014 yani basis y\u0131llar sonra geriye d\u00f6n\u00fck kurgulanacak de\u011fil, her y\u0131l takip edilecek bir kalemdir. K-1 zamanlamas\u0131: \u015firket beyan\u0131 bitmeden ortaklar ki\u015fisel beyanlar\u0131n\u0131 tamamlayamaz; dolay\u0131s\u0131yla ge\u00e7 verilen bir \u015firket beyan\u0131 t\u00fcm ortaklar\u0131n bireysel beyanlar\u0131n\u0131 da geciktirir.<\/p>\n\n        <h3>Yabanc\u0131 Ortakl\u0131k \u0130\u015fin \u0130\u00e7ine Girdi\u011finde<\/h3>\n        <p>Mukim olmayanlar S-corporation hissedar\u0131 olamaz; bu nedenle S-corp&rsquo;a giren yabanc\u0131 bir yat\u0131r\u0131mc\u0131 se\u00e7imi sona erdirir. Yabanc\u0131 ki\u015filer C-corporation ve partnership&rsquo;lere ortak olabilir, ancak yabanc\u0131 ortakl\u0131k bildirim do\u011furur: \u015firket i\u00e7in Form 5472, yabanc\u0131 orta\u011fa d\u00fc\u015fen partnership kazanc\u0131 \u00fczerinde stopaj y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ve baz\u0131 \u00f6demelerde Form 1042-S bildirimi. Bunlar beyan zaman\u0131nda de\u011fil, yat\u0131r\u0131m kapanmadan \u00f6nce cevaplanmas\u0131 gereken yap\u0131sal sorulard\u0131r.<\/p>\n\n        <h2>Uluslararas\u0131 Bilgi Beyanlar\u0131<\/h2>\n        <p>Bilgi beyanlar\u0131 tek ba\u015flar\u0131na nadiren vergi do\u011furur. Do\u011furduklar\u0131 \u015fey cezad\u0131r \u2014 vergi \u00e7\u0131ks\u0131n ya da \u00e7\u0131kmas\u0131n, form ba\u015f\u0131na ve y\u0131l ba\u015f\u0131na tarh edilir. Aksi halde uyumlu olan bir m\u00fckellefin be\u015f haneli bir IRS tebligat\u0131 almas\u0131n\u0131n en yayg\u0131n sebebi budur; s\u0131n\u0131r \u00f6tesi beyanlar\u0131n sezonluk bir haz\u0131rlay\u0131c\u0131ya de\u011fil, uzman bir ekibe emanet edilmesinin de gerek\u00e7esi.<\/p>\n\n        <h3>Form 5472 \u2014 Yabanc\u0131 Ortakl\u0131 ABD \u015eirketleri<\/h3>\n        <p>Form 5472, bir ABD \u015firketi ile yabanc\u0131 ili\u015fkili taraflar\u0131 aras\u0131ndaki i\u015flemleri bildirir. %25 yabanc\u0131 ortakl\u0131 ABD corporation&rsquo;lar\u0131 i\u00e7in ge\u00e7erlidir ve \u00e7ok kritik olarak yabanc\u0131 ortakl\u0131 tek ortakl\u0131 LLC&rsquo;leri kapsar: bu LLC&rsquo;ler cirosu, \u00e7al\u0131\u015fan\u0131 ve kurulu\u015f d\u0131\u015f\u0131nda faaliyeti olmasa bile pro forma Form 1120&rsquo;ye ekli Form 5472 vermek zorundad\u0131r. Sermaye koyma ve \u015firket ad\u0131na yap\u0131lan \u00f6demeler de bildirime tabi i\u015flem say\u0131l\u0131r. Beyan\u0131n verilmemesinin cezas\u0131 \u015firket ba\u015f\u0131na y\u0131ll\u0131k 25.000 USD&rsquo;dir ve otomatik uygulan\u0131r.<\/p>\n\n        <h3>Form 5471 \u2014 Yabanc\u0131 \u015eirketi Olan ABD M\u00fckellefleri<\/h3>\n        <p>Form 5471 ters y\u00f6nde \u00e7al\u0131\u015f\u0131r: yabanc\u0131 bir \u015firkette y\u00f6netici, direkt\u00f6r veya ortak olan bir ABD m\u00fckellefi o \u015firketi IRS&rsquo;e bildirir. Hangi kategoriye girdi\u011finiz hangi eklerin zorunlu oldu\u011funu belirler; kontrol edilen yabanc\u0131 kurum (CFC) statisi ise temett\u00fc da\u011f\u0131t\u0131lmadan \u00e7ok \u00f6nce GILTI ya da Subpart F gelirini sahibin ki\u015fisel beyan\u0131na ta\u015f\u0131yabilir. Section 962 se\u00e7imi ve yurt d\u0131\u015f\u0131 vergi kredileri sonucu ciddi \u015fekilde hafifletebilir; ancak bunun i\u00e7in ilgili y\u0131lda talep edilmeleri gerekir. Ge\u00e7 verme cezas\u0131 form ba\u015f\u0131na y\u0131ll\u0131k 10.000 USD&rsquo;den ba\u015flar ve devam eden ihlalde artar.<\/p>\n\n        <h3>FBAR, Form 8938 ve \u0130lgili Bildirimler<\/h3>\n        <p>FBAR (FinCEN Form 114), yurt d\u0131\u015f\u0131 finansal hesaplar\u0131n\u0131z\u0131n toplam de\u011feri takvim y\u0131l\u0131 i\u00e7inde herhangi bir anda 10.000 USD&rsquo;yi a\u015ft\u0131\u011f\u0131nda zorunludur \u2014 yaln\u0131zca imza yetkiniz olan hesaplar dahil. Vergi beyan\u0131ndan ayr\u0131 olarak FinCEN&rsquo;e verilir; son tarih 15 Nisan, otomatik uzatmayla 15 Ekim&rsquo;dir. Form 8938 ise FATCA kapsam\u0131nda daha geni\u015f bir varl\u0131k setini, statiye g\u00f6re de\u011fi\u015fen daha y\u00fcksek e\u015fiklerde kapsar ve beyannameye eklenir. Yurt d\u0131\u015f\u0131 yat\u0131r\u0131m fonlar\u0131 genellikle Form 8621 ile PFIC bildirimini, yabanc\u0131 partnership paylar\u0131 ise Form 8865&rsquo;i getirir. S\u0131n\u0131r \u00f6tesi m\u00fc\u015fterilerimizin \u00e7o\u011fu bunlar\u0131n birka\u00e7\u0131n\u0131 birlikte verir.<\/p>\n\n        <h2>Bir Bak\u0131\u015fta Son Tarihler<\/h2>\n        <p>Her m\u00fc\u015fteri i\u00e7in takip etti\u011fimiz takvim y\u0131l\u0131 tarihleri a\u015fa\u011f\u0131da. Uzatma beyan\u0131 erteler, \u00f6demeyi de\u011fil \u2014 \u00f6denmemi\u015f bakiyede faiz ve ge\u00e7 \u00f6deme cezas\u0131 as\u0131l vade tarihinden itibaren i\u015fler.<\/p>\n        <div class=\"mlp-table-wrap\">\n          <div class=\"mlp-table-scroll\">\n            <table class=\"mlp-table\">\n              <thead>\n                <tr><th scope=\"col\">Beyan<\/th><th scope=\"col\">Son tarih<\/th><th scope=\"col\">Uzatmal\u0131<\/th><\/tr>\n              <\/thead>\n              <tbody>\n                <tr><th scope=\"row\">Form 1065 &amp; 1120-S (pass-through)<\/th><td class=\"mlp-td-hl\">15 Mart<\/td><td>15 Eyl\u00fcl<\/td><\/tr>\n                <tr><th scope=\"row\">Form 1040 (bireyler)<\/th><td>15 Nisan<\/td><td>15 Ekim<\/td><\/tr>\n                <tr><th scope=\"row\">Form 1120 (C-corporation)<\/th><td>15 Nisan<\/td><td>15 Ekim<\/td><\/tr>\n                <tr><th scope=\"row\">Form 1040-NR (mukim olmayanlar)<\/th><td>15 Nisan &mdash; ABD \u00fccret stopaj\u0131 yoksa 15 Haziran<\/td><td>15 Ekim<\/td><\/tr>\n                <tr><th scope=\"row\">Form 5471 \/ Form 5472<\/th><td>Ekli olduklar\u0131 beyanla birlikte<\/td><td>Beyan\u0131 takip eder<\/td><\/tr>\n                <tr><th scope=\"row\">FBAR (FinCEN 114)<\/th><td>15 Nisan<\/td><td class=\"mlp-td-hl\">15 Ekim (otomatik)<\/td><\/tr>\n              <\/tbody>\n            <\/table>\n          <\/div>\n        <\/div>\n\n        <h2>Ge\u00e7, Eksik veya Hatal\u0131 Beyanlar<\/h2>\n        <p>Verilmemi\u015f y\u0131llar telafi edilebilir ve bekledik\u00e7e maliyeti artar. Ge\u00e7mi\u015f y\u0131l gelir beyanlar\u0131 sonradan verilebilir; ge\u00e7 beyan ve ge\u00e7 \u00f6deme cezalar\u0131 ilk kez ceza indirimi (first-time abatement) ya da makul sebep talebiyle \u00e7o\u011fu zaman azalt\u0131labilir. Verilmi\u015f beyanlardaki hatalar d\u00fczeltme yoluyla giderilir \u2014 bireylerde Form 1040-X, \u015firketlerde d\u00fczeltme ya da superseding beyan. Verilmemi\u015f uluslararas\u0131 bilgi beyanlar\u0131 i\u00e7in makul sebep beyan\u0131yla birlikte gecikmi\u015f bilgi beyan\u0131 sunma gibi \u00f6zel prosed\u00fcrler vard\u0131r. De\u011fi\u015fmeyen tek \u015fey \u015fu: IRS temasa ge\u00e7ti\u011fi anda se\u00e7enekler ciddi \u015fekilde daral\u0131r, bu y\u00fczden g\u00f6n\u00fcll\u00fc d\u00fczeltme neredeyse her zaman daha ucuz yoldur.<\/p>\n\n        <h2>Neden Yaz\u0131l\u0131m De\u011fil de CPA?<\/h2>\n        <p>Haz\u0131r vergi yaz\u0131l\u0131mlar\u0131 basit bir W-2 beyan\u0131n\u0131 iyi y\u00f6netir. Ancak mukimlik statinizi test etmez, S se\u00e7imi ile C-corporation aras\u0131nda karar vermez, hissedar basis&rsquo;ini y\u0131llar boyunca takip etmez, Form 5471 ek setini haz\u0131rlamaz ve at\u0131l LLC&rsquo;nizin Form 5472 y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc oldu\u011funu fark etmez. Bu de\u011ferlendirmeler, o formu daha \u00f6nce haz\u0131rlam\u0131\u015f ve tebligat geldi\u011finde h\u00e2l\u00e2 ula\u015f\u0131labilir olacak birini gerektirir. Manay CPA&rsquo;de bireysel ve \u015firket beyan\u0131n\u0131z\u0131 birlikte haz\u0131rlayan, beraberindeki uluslararas\u0131 formlar\u0131 veren, basis ve devreden tutarlar\u0131n ba\u011fl\u0131 oldu\u011fu \u00e7ok y\u0131ll\u0131 s\u00fcreklili\u011fi koruyan ve gerekti\u011finde sizi IRS nezdinde temsil eden lisansl\u0131 bir ABD CPA&rsquo;i ile \u00e7al\u0131\u015f\u0131rs\u0131n\u0131z.<\/p>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"mlp-footcta\">\n    <h2>Bu Y\u0131l Vergi Sezonu Sizi Yormas\u0131n.<\/h2>\n    <p>ABD vergi y\u00fck\u00fcml\u00fcl\u00fcklerini Manay CPA&rsquo;e emanet eden 9.000+ birey ve \u015firkete kat\u0131l\u0131n.<\/p>\n    <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--navy\">\u00dccretsiz G\u00f6r\u00fc\u015fmenizi Al\u0131n<\/a>\n    <button type=\"button\" class=\"mlp-btn mlp-btn--navy mlp-open-meeting\">Randevu Al\u0131n<\/button>\n  <\/section>\n\n  <div class=\"mlp-float\">\n    <a href=\"https:\/\/wa.me\/14045501000?text=Merhaba%2C%20ABD%20vergi%20beyannamem%20i%C3%A7in%20yard%C4%B1m%20istiyorum.%20Hangi%20formlar%20gerekiyor%3F\" class=\"mlp-fl-wa\" target=\"_blank\" rel=\"noopener nofollow\" aria-label=\"WhatsApp\">\n      <span class=\"mlp-fl-tooltip\">WhatsApp'tan yaz\u0131n<\/span>\n      <svg width=\"28\" height=\"28\" viewBox=\"0 0 24 24\" fill=\"#fff\"><path d=\"M12 2a10 10 0 00-8.6 15l-1.3 4.8 4.9-1.3A10 10 0 1012 2zm0 18a8 8 0 01-4.1-1.1l-.3-.2-2.9.8.8-2.8-.2-.3A8 8 0 1112 20zm4.4-6c-.2-.1-1.4-.7-1.6-.8-.2-.1-.4-.1-.5.1l-.7.9c-.1.2-.3.2-.5.1a6.5 6.5 0 01-3.2-2.8c-.1-.2 0-.4.1-.5l.4-.5c.1-.1.1-.3 0-.4l-.7-1.7c-.2-.4-.4-.4-.5-.4h-.5c-.2 0-.4.1-.6.3-.6.6-.8 1.4-.6 2.3.3 1.4 1.2 2.6 2.8 3.7 1.9 1.3 3.2 1.3 4 .9.5-.2.9-.7 1-1.2.1-.3.1-.6 0-.7z\"\/><\/svg>\n    <\/a>\n    <button class=\"mlp-fl-top\" id=\"mlpToTop\" aria-label=\"Ba\u015fa d\u00f6n\">\n      <svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 19V5M5 12l7-7 7 7\" stroke=\"#fff\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\n    <\/button>\n  <\/div>\n\n  <div class=\"mlp-mobilebar\">\n    <a href=\"https:\/\/wa.me\/14045501000?text=Merhaba%2C%20ABD%20vergi%20beyannamem%20i%C3%A7in%20yard%C4%B1m%20istiyorum.%20Hangi%20formlar%20gerekiyor%3F\" class=\"mlp-mb-wa\" target=\"_blank\" rel=\"noopener nofollow\">\n      <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path d=\"M12 2a10 10 0 00-8.6 15l-1.3 4.8 4.9-1.3A10 10 0 1012 2z\"\/><\/svg>\n      WhatsApp\n    <\/a>\n    <button type=\"button\" class=\"mlp-mb-form mlp-open-contact\">\n      <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M5 4h3l2 5-2 1.5a11 11 0 005 5L15 13l5 2v3a2 2 0 01-2 2A16 16 0 013 6a2 2 0 012-2z\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg>\n      \u0130leti\u015fim\n    <\/button>\n  <\/div>\n\n  <div class=\"mlp-vmodal-overlay\" id=\"mlpVideoModal\" data-id=\"N4VoP35vSUc\">\n    <div class=\"mlp-vmodal\">\n      <button class=\"mlp-vmodal-close\" aria-label=\"Kapat\">&times;<\/button>\n      <div class=\"mlp-vmodal-frame\">\n        <div class=\"mlp-vmodal-ph\">\n          <svg width=\"54\" height=\"54\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"11\" stroke=\"#fff\" stroke-width=\"1.2\" opacity=\".4\"\/><path d=\"M10 8l6 4-6 4V8z\" fill=\"#fff\"\/><\/svg>\n          <p>Video y\u00fckleniyor\u2026<\/p>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n\n  <div class=\"mlp-exit-overlay\" id=\"mlpExitOverlay\">\n    <div class=\"mlp-exit-modal\">\n      <button class=\"mlp-exit-close\" id=\"mlpExitClose\" aria-label=\"Kapat\">&times;<\/button>\n      <span class=\"mlp-exit-badge\">Gitmeden \u00d6nce<\/span>\n      <h3>Ayr\u0131lmak istedi\u011finize emin misiniz?<\/h3>\n      <p>Gitmeden \u00f6nce \u00fccretsiz 15 dakikal\u0131k g\u00f6r\u00fc\u015fmeyi de\u011ferlendirin. Lisansl\u0131 ABD CPA&rsquo;lerimize hangi beyan ve uluslararas\u0131 formlar\u0131n size uydu\u011funu sorun \u2014 \u00fccretsiz ve taahh\u00fcts\u00fcz.<\/p>\n      <div class=\"mlp-exit-actions\">\n        <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--gold\" id=\"mlpExitForm\">\u00dccretsiz G\u00f6r\u00fc\u015fme Al\u0131n<\/a>\n        <a href=\"https:\/\/wa.me\/14045501000?text=Merhaba%2C%20ABD%20vergi%20beyannamem%20i%C3%A7in%20yard%C4%B1m%20istiyorum.%20Hangi%20formlar%20gerekiyor%3F\" class=\"mlp-btn mlp-btn--ghost-navy\" target=\"_blank\" rel=\"noopener nofollow\">WhatsApp<\/a>\n      <\/div>\n      <p class=\"mlp-exit-note\">\u00dccret yok, taahh\u00fct yok \u2014 sadece do\u011fru bilgi.<\/p>\n    <\/div>\n  <\/div>\n\n  <script>\n  (function(){\n    var lp = document.currentScript ? document.currentScript.closest('.manay-lp') : document.querySelector('.manay-lp');\n\n    \/* ---- Sticky nav: scroll g\u00f6lgesi + scroll-spy ---- *\/\n    var nav = document.getElementById('mlpNav');\n    var navLinks = Array.prototype.slice.call(document.querySelectorAll('.mlp-navlink'));\n    var sections = navLinks.map(function(a){ return document.querySelector(a.getAttribute('href')); });\n    function onScroll(){\n      if(window.scrollY > 20){ nav.classList.add('mlp-nav--scrolled'); }\n      else { nav.classList.remove('mlp-nav--scrolled'); }\n      \/\/ scroll-spy\n      var pos = window.scrollY + 120;\n      var current = -1;\n      for(var i=0;i<sections.length;i++){\n        if(sections[i] && sections[i].offsetTop <= pos){ current = i; }\n      }\n      navLinks.forEach(function(a,i){ a.classList.toggle('mlp-active', i===current); });\n      \/\/ to-top butonu\n      var tt = document.getElementById('mlpToTop');\n      if(tt){ tt.classList.toggle('mlp-show', window.scrollY > 600); }\n    }\n    window.addEventListener('scroll', onScroll, {passive:true});\n    onScroll();\n\n    \/* ---- Smooth scroll (nav offset'li) ---- *\/\n    document.querySelectorAll('.manay-lp a[href^=\"#\"]').forEach(function(a){\n      a.addEventListener('click', function(e){\n        var id = a.getAttribute('href');\n        if(id.length>1){\n          var t = document.querySelector(id);\n          if(t){\n            e.preventDefault();\n            var navH = nav ? 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25+ y\u0131l Amerika Vergi Beyan\u0131n\u0131z\u0131CPA Lisans\u0131 G\u00fcvencesiyle Ger\u00e7ekle\u015ftirin! Amerika&rsquo;da lisansl\u0131 CPA&rsquo;lerden olu\u015fan ekibimiz, ABD vergi y\u00fck\u00fcml\u00fcl\u00fcklerinizi [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"class_list":["post-82809","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/pages\/82809","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/comments?post=82809"}],"version-history":[{"count":7,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/pages\/82809\/revisions"}],"predecessor-version":[{"id":82817,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/pages\/82809\/revisions\/82817"}],"wp:attachment":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media?parent=82809"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}