! Both Should be on same Workgroup. Windows Username and Password:

• your Microsoft email and pass that you logged in.
• Go to Network > you will find Mac Here
• or you may enter <yourmac>.local domain on Explorer bar.
• Make sure Network discovery and file and printer sharing are turned on under Network and Internet > Adv Network Settings > Advanced sharing Settings. Mac Username and Password:
• Your Mac local User Username and Password.
• Open Finder > Go > Enter smb address of your windows or use <yourwindows>.local domain
• Make Sure you turned on File Sharing under Sharing on Mac.

Reference