We study the transverse momentum dependent factorization for single spin asymmetries in Drell-Yan and semi-inclusive deep inelastic scattering processes at one-loop order. The next-to-leading order hard factors are calculated in the Ji-Ma-Yuan factorization scheme. We further derive the QCD resummation formalisms for these observables following the Collins-Soper-Sterman method. The results are expressed in terms of the collinear correlation functions from initial and/or final state hadrons coupled with the Sudakov form factor containing all order soft-gluon resummation effects. The scheme-independent coefficients are calculated up to one-loop order.
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