- The green card test
- The substantial presence test for the calendar year (January 1-December 31).
If you're a U.S. citizen or resident alien, you can use the FreeTaxUSA software to file Form 1040.
If you or your spouse (if you're married) is a nonresident alien, you'll need to file your return using different software.
For example, if you have a green card, you can file using the FreeTaxUSA software, but if you're a nonresident F1 Visa student, you can't.