We calculate and analyze the O(αs) one-particle inclusive cross section in polarized deep inelastic lepton-hadron scattering, using dimensional regularization and the HVBM prescription for γ5. We discuss the factorization of all the collinear singularities related to the process, particularly those that are absorbed in the redefinition of the spin-dependent analogue of the recently introduced fracture functions. This is done in the usual MS scheme and in another one, called MSp, which factorizes soft contributions and guarantees the axial current (non-) conservation properties.