I think the difference is that you know that you 'intended' to put the money in the correct account, but the government doesn't care about intent, it only cares

I think the difference is that you know that you 'intended' to put the money in the correct account, but the government doesn't care about intent, it only cares about what actually happened. Furthermore, I'm not sure that the free tax form should be blamed for your misattribution of your funds (unless it was prompted and/or executed by the form). So, double checking everyone's taxes (a step you didn't pay for someone to do for yours) is a hard job. But without that work, the penalties would only be worse in the future. So maybe have a little gratitude for those taking care of you when you don't take care of yourself.