The analysis of semi-inclusive deep inelastic electron scattering off polarized $^3$He at finite momentum transfers, aimed at the extraction of the quark transverse-momentum distributions in the neutron, requires the use of a distorted spin-dependent
spectral function for $^3$He, which takes care of the final state interaction effects. This quantity is introduced in the non-relativistic case, and its generalization in a Poincare covariant framework, in plane wave impulse approximation for the moment being, is outlined. Studying the light-front spin-dependent spectral function for a J=1/2 system, such as the nucleon, it is found that, within the light-front dynamics with a fixed number of constituents and in the valence approximation, only three of the six leading twist T-even transverse-momentum distributions are independent.
