The cumbersome apportionment rule, requiring that a direct tax be apportioned among the states on the basis of population (so that, for example, a state with twice the population of another state ...

By contrast, income tax is the clearest example of a direct tax, since the person earning the income is the one directly paying the tax. Admission fees to a national park are another example of ...

(New York allows taxpayers to deposit all or a portion of their tax refund directly into a 529.) That nuance might make Direct File less beneficial to those taxpayers. These are just some examples ...