StacksVerified U.S. regulatory reference

20 CFR §404.1005

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
You must be an employee for your work to be covered as employment for social security purposes. You are an employee if you are—
  1. (a)A corporation officer as described in § 404.1006;
  2. (b)A common-law employee as described in § 404.1007 (unless you are, after December 31, 1982, a qualified real estate agent or direct seller as described in § 404.1069); or
  3. (c)An agent-driver or commission-driver, a full-time life insurance salesman, a home worker, or a traveling or city salesman as described in § 404.1008.