To hold down on fraudulent returns the iRS wants those e-filing more than 5 returns to register
https://www.irs.gov/e-file-providers/become-an-authorized-e-file-provider
this would also require you using one of Intuits professional tax return apps since form 8879 for 1040 (other versions for corpurations, trusts and partnerships) is required
don't know what penalties the IrS can impose,if any, on those violating the 5 return limit
