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We present a general formalism for the evaluation of time-reversal odd parton distributions. This formalism is applied to the evaluation of the two T-odd TMDs allowed at the twist-2 level, i.e., the Sivers and the Boer-Mulders functions. We have performed the calculation for two different models of proton structure: a non relativistic constituent quark model and the MIT bag model. The results obtained in both models are compared. So are the two T-odd functions. We comment on the fulfilment of the Burkardt sum rule as well as on the current status of T-odd TMDs in phenomenology.

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