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In the USA, why is the Free File software only available for people earning less than $62k?
Free File is not software by the IRS.  Free File is actually a partnership between the IRS and the Free File Alliance, a group of tax software companies.  The software companies have all agreed to provide a free version of their tax software for low-income taxpayers. According to the Free File Alliance FAQ, the Alliance was formed in 2002 as part of a Presidential initiative to improve electronic access to government.  You can read all the excruciating details of the formal agreement (PDF) between the IRS and the Alliance, but basically, the participating software companies get exposure for their products and the possibility of up-selling services, such as state tax return software.