  The neutron's deep-inelastic structure functions provide essential
information for the flavor separation of the nucleon parton densities, the
nucleon spin decomposition, and precision studies of QCD phenomena in the
flavor-singlet and nonsinglet sectors. Traditional inclusive measurements on
nuclear targets are limited by dilution from scattering on protons, Fermi
motion and binding effects, final-state interactions, and nuclear shadowing at
x << 0.1. An Electron-Ion Collider (EIC) would enable next-generation
measurements of neutron structure with polarized deuteron beams and detection
of forward-moving spectator protons over a wide range of recoil momenta (0 <
p_R < several 100 MeV in the nucleus rest frame). The free neutron structure
functions could be obtained by extrapolating the measured recoil momentum
distributions to the on-shell point. The method eliminates nuclear
modifications and can be applied to polarized scattering, as well as to
semi-inclusive and exclusive final states. We review the prospects for neutron
structure measurements with spectator tagging at EIC, the status of R&D
efforts, and the accelerator and detector requirements.

High Energy Physics - Phenomenology