We applied collinear expansion to the semi-inclusive deeply inelastic lepton-nucleon (nucleus) scattering process [Formula: see text] with both polarized beam and polarized target up to twist-3, and unpolarized process up to twist-4. The differential cross section and azimuthal asymmetries are expressed in terms of gauge invariant twist-3 and twist-4 TMD parton distribution/correlation functions. Measurements of such azimuthal asymmetries provide methods to study different spin and transverse momentum aspects of the partonic structure of nucleon. We further study the nuclear dependence of azimuthal asymmetries and adopt Gaussian ansatz for TMD distribution/correlation functions to estimat the semi-quantitive behaviour of the nuclear dependence. We predict the A-dependence of azimuthal asymmetries which can be tested in the planned EIC’s.