As you ask in a user-to-user forum for Acrobat and PDF, I assume that you are looking at PDF forms.
If the forms are PDF, anyone having a good PDF viewer, such as Adobe Acrobat/Reader, can fill them out. If you restrict yourself on smart things requiring sophisticated logic, there are many more PDF viewers which can deal with them, not only on Windows or Mac, but also on devices.
The classic way to create PDF forms is using a decent layout software to create the "base PDF", and then load that into Acrobat to add fields and logic.
An alternative could be OpenOffice, which has a forms editor module which exports to PDF, and which gets through quite a few features, so that the amount of polishing will be small.
Hope this can help.
Max Wyss.