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Enhanced Senior Deduction (Age 65+)

$6000 single/$12000 joint

Can You Write Off Enhanced Senior Deduction?

Short answer: Enhanced Senior Deduction (Age 65+) — OBBBA 2026 New Deductions

New 2026 enhanced deduction for taxpayers age 65+ (if business owner).

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