<a rel="nofollow" target="_blank" href="
https://www.irs.gov/instructions/i8863#idm139719960052560">https://www.irs.gov/instructions/i8863#id... fact that you are claiming HoH means that your NRA spouse is not even being considered related to you for US filing purposes. The exception that you cannot claim the credit if you or your spouse is a nonresident alien means if you or your spouse is actually filing a tax return as a nonresident alien (Form 1040NR). In this case, the nonresident alien filing will not be allowed the education credit.
