---
kind: "section"
citation: "20 C.F.R. § 404.1027"
title: "20"
number: "404.1027"
heading: "Railroad work."
url: "https://uscodex.org/cfr/20/404.1027"
---

# §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.


## Notes

### Authority

Authority: Secs. 202(v), 205(a), 209, 210, 211, 229(a), 230, 231, and 702(a)(5) of the Social Security Act (42 U.S.C. 402(v), 405(a), 409, 410, 411, 429(a), 430, 431, and 902(a)(5)) and 48 U.S.C.1801.

### Source

Source: 45 FR 20075, Mar. 27, 1980, unless otherwise noted.