Deductions & credits

Thank you for your response and concern.  There are things I must keep track of, and things I can choose to...the value of keeping track of the things I can choose to are up to me though.  So, my questions still remain...

 

Does it "grow" with each year it's taken, or is it a one and done sort of thing?   If I've already taken it once, is there a difference in taking it again and again in following years vs not taking it moving forward?

 

Also, if I can't remove the home office deduction entirely via an amendment, am I allowed to change it from actual expenses to the simplified deduction with an amendment? (I'm aware this will likely cost me $).