Honestly though, if two college-educated intelligent adults with a relatively simple tax situation can't get through a 1040 without problems, the tax law/forms/schedules need changing.
Or the "intelligent" adults can learn to read the instructions.
I said nothing about not reading the instructions? Its still challenging for someone the first time.
...
For someone who is new to the game, there's a learning curve.
Having done it, I can say that reading the instructions is more than most people have the time to do, intelligent or not.
I've always been a DIY guy, and have saved a ton of money. But I've discovered that you must be willing to put in a lot of time and effort to "read the instructions". It's like replacing brake rotors on a Toyota; it's just a series of wrench movements, and it's all there in the youtube video. But the concepts are difficult to understand, and you absolutely must know what you're doing. As far as taxes, "reading the instructions" for me consisted of reading the full instructions for every form, IRS Publication 17, and a good section of the E&Y Tax Guide.
Here's the proof: When the country was recently discussing tax reform (reform, ha!) it was clear that very, very few people had any idea how taxes are actually applied, or what the effect of any particular change would be on specific cases. The only thing that people knew about the effects of tax reform was what their favorite website told them the effects would be. Because actually knowing what we were discussing is beyond the capabilities of someone who hasn't curled up by the fireplace with a good IRS Publication.