Correct, line 7 is not used for the enhanced deduction, line 14 is.
Instructions for Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts - line 14 instructions (on page 10) states: You may adjust your 2025 taxable income here for any provision you did not account for elsewhere on Form 2210 before calculating your 2025 tax subject to underpayment of estimated income tax. Schedule 1-A (Form 1040) 2025 provides for new additional deductions for qualified tips, qualified overtime compensation, qualified passenger vehicle loan interest, and the enhanced deduction for seniors
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