Abstract:The collinear factorization at twist-3 for Drell-Yan processes is studied with the motivation to solve the discrepancy in literature about the single spin asymmetry in the lepton angular distribution, and to show how QCD gauge invariance is realized in the hadronic tensor. The obtained result here agrees with our early result derived with a totally different approach. In addition to the asymmetry we can construct another two observables to identify the spin effect. We show that the gauge invariance of different contributions in the hadronic tensor is made in different ways by summing the effects of gluon exchanges. More interestingly is that we can show that the virtual correction to one structure function of the hadronic tensor, hence to some weighted SSA observables, is completely determined by the quark form factor. This will simplify the calculation of higher order corrections. The corresponding result in semi-inclusive DIS is also given for the comparison with Drell-Yan processes.