  The semi-inclusive deep-inelastic scattering (SIDIS) is the golden process
for investigating the nucleon's transverse momentum-dependent (TMD) structure.
We present the complete expression for SIDIS structure functions in the TMD
factorization formalism at the next-to-leading power. All perturbative elements
of the factorization theorem -- coefficient functions and evolution kernels --
are presented at one-loop accuracy. We found several differences with earlier
derivations, which are due to accounting for nontrivial kinematics of the
quark-gluon interference terms. As a side result, we present the definition and
evolution of twist-three TMD fragmentation functions, including the
leading-order evolution kernel.
