[dpark]

> Credits are applied after you take the standard deduction.

I did not state otherwise. The point is that you are misstating the complexity of the typical tax return. It is not in fact “enter your W-2, take the standard deduction, and done” for most people, even for those with relatively straightforward taxes.

> Lower income people were not using IRS direct file.

I don’t think the IRS has released this data. I do know that direct file was specifically limited to simple cases though.