singh
Level 7

My client, married to nonresident alien ( spouse has no ITIN nor Social Security number) wants to file his tax as Head of Household as they lived separate all of 2019. All four of their children lived with the client (father).

Their daughter lived with my client (father) and she qualifies to be father's dependent and she has 1098T from college.

I am not able to figure out which box I should check mark on Federal Information Work Sheet PART X 

"American Opportunity and Lifetime Learning Credit ………….( From 8863 )'

"YES or NO   For 2019, was the taxpayer (or spouse if married) a nonresident alien for any part of the                            year, and did not elect to be treated as a resident alien?"

If I check mark "YES" then AOTC is denied. 

Under what circumstance should I check mark "NO" ?

My client's spouse has been living in CA for last 17 years but is not a resident of USA.

She had ITIN two years ago but she never renewed it. 

In 2018 they filed Married Joint return and IRS disallowed EIC, CTC, and AOTC.

Thank you in advance for any input.

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