20 CFR § 404.1027 - Railroad work.

---
identifier: "/us/cfr/t20/s404.1027"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 404.1027 - Railroad work."
title_number: 20
title_name: "Employees' Benefits"
section_number: "404.1027"
section_name: "Railroad work."
chapter_name: "SOCIAL SECURITY ADMINISTRATION"
part_number: "404"
part_name: "FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950-  )"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
cfr_part: "404"
---


# 404.1027 Railroad work.

We exclude from employment any work you do as an employee or employee representative as described in the Railroad Retirement Tax Act. However, railroad compensation can be counted for social security purposes under the conditions described in subpart O of this part.