All foreign students who are resident aliens or nonresident aliens with wage income are required to file a federal income tax return annually. 所有的外国留学生,不论是居民外侨或非居民外侨,只要有工资收入,每年都应该填写联邦所得税申报书。
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。