Helicity decomposition of a transverse Fourier mode ($m^{(\pm )}=(\hat{x}\pm i\hat{y})/\sqrt{2}$)

For $\mathbf{k}=k\hat{z}$, these complex vectors form an orthonormal basis of the transverse plane using the Hermitian inner product. They have opposite phases under rotations about $\hat{z}$, so they describe the two helicity components. Since $\mathbf{e}\cdot m^{(\pm )}=\sin \theta e^{\pm i\phi }/\sqrt{2}$, transverse-vector sources carry only the angular sectors $m=\pm 1$ of spherical harmonics. Streaming by $ik\cos \theta$ preserves $m$ and couples neighboring angular degrees.