1. The paper said that 100,000 nonresident workers would have to be sent back to their home villages. 报上说10万名暂住工人将不得不被遣送回乡。
2. For 2004, both are treated as nonresident aliens. 2004年他们都被视为非居民。
3. However for the purpose of Chapter 3 withholding you may still be treated as a nonresident alien. 如果你们做了选择，你和你的配偶被等视为居民，在一整税务年里，作联邦收入报税和工资的联邦税预扣。
4. Note: If you do not choose to treat your nonresident spouse as a US resident, you may be able to use head of household filing status. 假如你不选择视你的海外配偶为居民，你仍可用一家之主身份报税。
5. Valid id certificates refer to Chinese id CARDS for resident investors and valid passports of foreign countries for nonresident investors. 境内居民个人所持的有效身份凭证是指中国的居民身份证，非居民所持的有效身份证明文件是指有效的外国护照。
