Amana ptac not heating up checked heat element (coil) with continuity test and turned out OK and voltage test getting 120 volts to both sides of the coil also tried manual reset. All limit switches pass continuity test. Any ideas?

You have to check for 240 volts to the elements. You can get 120 to ground on each side but still not have 240 since there could be voltage coming back on the same leg through a control or the compressor.