In most cases the student will receive money back for previously paid taxes. This will depend on the treaty United States has with the country the student is from. Social security number must be written in all the forms. The forms must be sent to the address written on the instruction booklet. Student must keep copies of all the forms sent to the Internal Revenue Service and keep them for a period of at least 7 years.
Student also has the option of going to a local accountant and pay for professional help.