Free fillable forms[1] has been around for a number of years and van be used by anyone regardless of income level. [1] https://en.m.wikipedia.org/wiki/Free_File#Free_File_Fillable...
I did do these last year to finally kick TurboTax to the curb. However, they’re shamefully complex especially considering how they’re already a piece of software. They barely do basic arithmetic.
The restrictions are entirely artificial, and the system is gamed so that you either spend a lot of time learning tax form rules and lingo or you just pay TurboTax to do it for you.
The IRS could very easily send a pre-filled tax form for most Americans to verify and sign like other countries do. All the relevant information is already reported to the IRS. Only business owners and people with exotic tax situations would ever have to fill anything out - especially considering our now-higher standard deduction that most people don’t hit.
Despite my complaints I still highly recommend everyone use free fillable forms. You’ll actually understand what is happening with your taxes by the end of it. And without that understanding you have no idea if TurboTax is doing it right.