Direct File interprets the United States’ Internal Revenue Code (26 USC) as plain language questions, the answers to which should be known to taxpayers without need of external instructions or publications. Taxpayers’ answers are then translated into standard tax forms and transmitted to the IRS’s Modernized e-File (MeF) API, which is available for authorized public use
Is that even available right now? Usually for this type of thing you need API keys, which are not included, nor available at all.
So before the API it still generates everything you need to mail in the forms?
Probably. It would need to be updated with new laws and rules though.