We consider the one-loop factorization of the simplest twist-3 process: inclusive deep-inelastic scattering of longitudinally polarized leptons on a transversely polarized nucleon target. By studying the Compton amplitudes for certain quark and gluon states at one loop, we find the coefficient functions for the nonsinglet twist-3 distributions in the factorization formula of g 2 (x B ,Q 2 ). The result marks the first step towards a next-toleading order formalism for this transverse-spin-dependent structure function of the nucleon.PACS number͑s͒: 12.38. Bx, 13.88.ϩe, 14.20.Dh Deep-inelastic scattering ͑DIS͒ of leptons on the nucleon is a time-honored example of the success of perturbative quantum chromodynamics ͑PQCD͒ ͓1͔. The factorization formulas for the leading structure functions F 1 (x B ,Q 2 ) and g 1 (x B ,Q 2 ), augmented by the Dokshitzer-Gribov-LipatovAltarelli-Parisi ͑DGLAP͒ evolution equations for parton distributions ͓2͔, can describe the available DIS data collected over the last 30 years exceedingly well. Although the same formalism is believed to work for the so-called higher-twist structure functions ͓3͔, e.g., g 2 (x B ,Q 2 ) and F L (x B ,Q 2 ), which contribute to physical observables down by powers of the hard momentum Q, there are few detailed studies of them in the literature beyond the tree level. The QCD radiative corrections to g 2 (x B ,Q 2 ) need be investigated as accurate data have recently been taken ͓4͔ and more data will be available in the future ͓5͔.In this paper, we report a one-loop study of inclusive deep-inelastic scattering of longitudinally polarized leptons ͑e.g., electrons͒ on a transversely polarized nucleon target ͓6͔. The subject was first investigated in the context of single parton scattering in Ref. ͓7͔, and studies along the same line have continued in the literature ͓8͔. However, because of the subtlety of the twist-3 process ͓9-11͔, those results are sensitive to the treatment of quark masses and are incomplete in the context of QCD fatorization. Indeed, even at the tree level one must go beyond the single quark process to derive the correct g 2 (x B ,Q 2 ) expression in terms of the parton distributions ͓12-14͔. When loop corrections are included, one needs a general strategy to systematically calculate their contribution to higher-twist processes.For a transversely polarized nucleon of four-momentum P and polarization vector S Ќ , the hadron tensor W ϭ(1/4)͐e iq• ͗PS͉͓J (),J (0)͔ PS͘ can be expressed as W ϭϪi⑀ ␣ q ␣ S Ќ