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We investigate the factorization properties of the massive fermion form factor in QED, to next-to-leading power in the fermion mass, and up to two-loop order. For this purpose we define new jet functions that have multiple connections to the hard part as operator matrix elements, and compute them to second order in the coupling. We test our factorization formula using these new jet functions in a region-based analysis and find that factorization indeed holds. We address a number of subtle aspects such as rapidity regulators and external line corrections, and we find an interesting sequence of relations among the jet functions.

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