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I'm not sure what your question is.
The TurboTax user license allows one user to install copies of TurboTax on up to five computers that the user owns. You can prepare multiple returns, including returns for other people. The license does not allow one copy to be shared among different people. You are required to log into your TurboTax online account when you install the program for the first time. This locks one particular copy of the program and one license code to one user account.
I want to know if this is really TurboTax setting a limit, or is it the IRS. And if it's the IRS, I want to see the IRS documentation that sets the limit.
See requirement number 5 on page 29 of this IRS Publication: IRS Pub 1345. The IRS requires that software developers ensure there is no more than 5 electronic files from one software package or from one email address.
5. Ensure that it doesn’t accept transmission for more than five electronic returns originating from one software package or from one e-mail address
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