  We systematically study the large-$q_T$ (or small-$b$) matching of transverse
momentum dependent (TMD) distributions to the twist-2 integrated parton
distributions. Performing operator product expansion for a generic TMD operator
at the next-to-leading order (NLO) we found the complete set of TMD
distributions that match twist-2. These are unpolarized, helicity,
transversity, pretzelosity and linearly polarized gluon distributions. The NLO
matching coefficients for these distributions are presented. The pretzelosity
matching coefficient is zero at the presented order, however, it is evident
that it is non-zero in the following orders. This result offers a natural
explanation of the small value of pretzelosity found in phenomenological fits.
We also demonstrate that the cancellation of rapidity divergences by the
leading order soft factor imposes the necessary requirement on the Lorentz
structure of TMD operators, which is supported only by the TMD distributions of
leading dynamical twist. Additionally, this requirement puts restrictions on
the $\gamma_5$-definition in the dimensional regularization.
