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Above-the-Line Charitable Deduction

Up to $1000 single/$2000 joint

Can You Write Off Above-the-Line Charitable Deduction?

Short answer: Above-the-Line Charitable Deduction — OBBBA 2026 New Deductions

Charitable deduction without itemizing (new 2026 OBBBA provision).

Records to keep: Keep receipts and document business use. Deductible if ordinary and necessary for your trade or business.