Mom:
Enhanced deductions for seniors
Effective for 2025 through 2028, individuals who are 65+ may claim an additional deduction of $6,000 per individual ($12,000 total for a married couple where both spouses qualify).
This deduction begins to phase out for taxpayers with a modified adjusted gross income (MAGI) over $75,000 (Single) or $150,000 (Married Filing Jointly). 
This deduction is in addition to the current additional standard deduction and for both itemizing and non-itemizing taxpayers.

Michael.
Form 2441 (Credits)
Child, disabled dependent care and expenses.