^ Firstly, his US agency must provide him with an official certificate that states the amount of tax they have withheld from him for 2011. This is called a "
Form 1042" certificate, and by law, they must provide it to him by no later than March 15 this year. (and it doesn't matter if he's in debt or not, if they've held tax they still must issue him with this certificate).
Once he has the 1042 certificate, he could download the lodgement form from the IRS site
here (its called a
1040NR form) and then fill it out and submit the return himself, or it might be easier to seek the services of a tax agent to prepare the return and submit it on his behalf.
(If he submits his tax return in his home country though, the 1042 certificate is still needed to claim credit for tax already paid (so he doesn't pay double tax!).
Hope this helps.
