Target mass corrections for spin-dependent structure functions in collinear factorization

We derive target mass corrections (TMC) for the spin-dependent nucleon structure function g₁$g_1$ and polarization asymmetry A₁$A_1$ in collinear factorization at leading twist. The TMCs are found to be significant for g₁$g_1$ at large xB$x_B$, even at relatively high Q²$Q^2$ values, but largely cancel in A₁$A_1$. A comparison of TMCs obtained from collinear factorization and from the operator product expansion shows that at low Q²$Q^2$ the corrections drive the proton A₁$A_1$ in opposite directions.