How to file taxes for someone else

Assuming you are legally doing so with the other person's permission and are not a paid tax preparer creating a return for a client, here's some info:

An online account can prepare 1 Federal return per tax year (and up to 5 different state returns per account.)  You have to use a different account if you need to prepare another Federal return.    You cannot use the same account as the one you used for your own return.   Each return must be prepared in a separate account.  You can use the same email address for notification purposes in the account settings profile in up to 5 accounts, but each User ID must be unique.