What country are they a citizen of? I just met a Mexican Citizen that has a Spanish passport. She is a citizen of Mexico. Talk with your client. 

The client is a citizen of Spain.

That's your answer.

Thank you!

software generates  the following critical diagnostic :

Federal form 1040 ES (NR) is not included in this version of the program. There is no edit available.

Can the return be e-filed anyway!

I think so. What happens when you try?

Return went through and was accepted.

thank you!

You're welcome.