The government encourages the standard deduction. They don't want to have to look at a bunch of little expenses any more than you do and limiting SALT goes a long way towards that aim. I haven't itemized for the last 30 years. That was even true when I had my business. You can file a schedule C (business expenses) and still take the standard deduction. They do look at your schedule C closer and I did get audited one year (mini audit). I ended up getting more back. The IRS guy was great. I hadn't taken a home office deduction and he gave me a handout that explained exactly how to do it. He also asked me about other deductions I hadn't claimed. My resubmit sailed through and I got another check for some hundreds of dollars.