Taxation of international students is a highly complicated topic, and your friend should probably ask at the International Students office at their school (most schools have one).
In general, the only tuition benefit that will pay you something if you have no income is the American Opportunity Credit. That can give a taxpayer up to $1000 back even if they have no income and pay no taxes. However, that credit is not allowed for non-resident aliens, which is a status that applies to most students even if they meet the # of days residency requirement. He might be able to declare himself a resident alien, in which case he can apply for an ITIN and be eligible for the credit, but declaring resident alien status can have other consequences down the road that may not be worth the $1000.
See this for more, https://www.irs.gov/pub/irs-pdf/p519.pdf
