@TaxGuyBill how do you know, "in most cases it is an extremely simple filing?" They haven't released the form yet. Obviously it is not as simple as you say, because that is why many insurance carriers do not want to cover it, plus the massive penalties. Even if it was just checking one box, your average person would screw that up, or not file at all. We are not a nation of Albert Einstein Jrs and Nikola Tesla Jrs, just in case you haven't noticed. Also I can remember when they claimed there was going to be a simple postcard sized income tax return. Remember that? What happened with that simple postcard sized income tax return? All they did was move lines to other schedules. It ended up making returns thicker , instead of "simpler". The devil is always in the details.