Who is an employee.

You must be an employee for your work to be covered as employment for social security purposes. You are an employee if you are— (a) A corporation officer as described in § 404.1006; (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 (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. [45 FR 20075, Mar. 27, 1980, as amended at 48 FR 40515, Sept. 8, 1983]