That is a complete misread of that document. Your first citing of page 34 is for Intermediate Service Providers, and has nothing to do with this topic at all. This is word-for-word from page 34 #4:
"4. Input the TINs and addresses on a Form W-2, W-2G, 1099-R or Schedule C as applicable
in the electronic return record when they differ from the taxpayer’s TIN or address in the
electronic individual income tax return as described in “Verifying Taxpayer Identify and
Taxpayer Identification Numbers (TINs)” and “Be Careful with Addresses” if inputting the
electronic data"
Does that look like it even relates to that answer? Nope.
Pro tip: When you provide links to a document you are citing, make sure your citing is relevant.
Everything cited here falls under the heading of the IRS guidance "to software programmers only." Nowhere does the IRS ever say that it is illegal for anyone to e-file more than 5 returns per year. Not one single place is that ever mentioned.
Here's the actual quote you were looking for:
"Ensure that no more than five electronic returns are filed from one software package or one
e-mail address."
This means it IS perfectly legal to buy a second copy of Turbotax and e-file 5 more times using a second email address. Doing so is incredibly cheaper than using commercial Tax preparers. You can always get your own PTIN and be doubly safe, but even that is not strictly necessary.
