What is a restricted user on income taxes?

It means you either didn't file the year before or neglected to enter in your prior year AGI (line 37) or you submitted without an efile pin number. Call 866-704-7388 and get a pin number and resubmit. You may have to do it on another site like turbo tax or freetaxusa.com. It's also possible, you may have to submit a paper return.