  We derive the general structure of the hadronic tensor required to describe
deep-inelastic scattering from an off-shell nucleon within a covariant
formalism. Of the large number of possible off-shell structure functions we
find that only three contribute in the Bjorken limit. In our approach the usual
ambiguities encountered when discussing problems related to off-shellness in
deep-inelastic scattering are not present. The formulation therefore provides a
clear framework within which one can discuss the various approximations and
assumptions which have been used in earlier work. As examples, we investigate
scattering from the deuteron, nuclear matter and dressed nucleons. The results
of the full calculation are compared with those where various aspects of the
off-shell structure are neglected, as well as with those of the convolution
model.
