jQuery if statement to check visibility

You can use .is(':visible') to test if something is visible and .is(':hidden') to test for the opposite:

$('#offers').toggle(!$('#column-left form').is(':visible')); // or:
$('#offers').toggle($('#column-left form').is(':hidden'));

Reference:

• http://api.jquery.com/is/
• http://api.jquery.com/visible-selector/
• http://api.jquery.com/hidden-selector/