[pc86]

> For most 40-hr/wk, full time employees with one job, they should net a '0' refund, and the return should be automatically completed based on their employers weekly/quarterly filing of payroll tax records.

Only with eliminating the distinction between the standard and itemized deductions, and only for employees who work no overtime and earn no bonus. Who also don't have any post-tax activities that affect their tax liability (IRA contributions outside of an employer-sponsored 401(k), charitable contributions, 529 plan contributions). Who also don't have any out-of-pocket healthcare expenses beyond that threshold.

[count]

Most 40-hr/wk full time employees don't make overtime. And bonuses are usually/always taxed. And with the recent change in things, the threshold at which itemization becomes worth while has become significant.

Most. Not all. None of your exceptions changes things. The IRS should assume a net-0 based on tax records, and if the person wants to do something else, they're free to file a return.