Use the massless collinear parton approximation in a high-energy frame: , , and with . This neglects target-mass corrections to the parton model; it does not literally set a stationary massive target to a massless particle in the earlier flux formula.
For a quark of dimensionless charge , the electromagnetic vector current matrix element is . The spin average and gamma-matrix trace give
Integrating the three-momentum Dirac delta function in the parton hadronic tensor leaves
Since , this is
For the massless electron momenta, and . Substitution into the leptonic tensor gives
and likewise . These Ward identities eliminate every term with an exposed index in the contraction. Therefore
Here means equality after contraction with the leptonic tensor. The shortened tensor is not itself conserved; the omitted terms restore current conservation in the full hadronic tensor.

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