Silicon-on-insulator (SOI) semiconductor structures are provided for implementing transistor source connections for SOI transistor devices using buried dual rail distribution. A SOI semiconductor structure includes a SOI transistor having a silicide layer covering a SOI transistor source, a predefined buried conduction layer to be connected to a SOI transistor source, and an intermediate conduction layer between the SOI transistor and the predefined buried conduction layer. A first hole for a transistor source connection to a local interconnect is anisotropically etched in the SOI semiconductor structure to the silicide layer covering the SOI transistor source. A second hole aligned with the local interconnect hole is anisotropically etched through the SOI semiconductor structure to the predefined buried conduction layer. An insulator is disposed between the second hole and the intermediate conduction layer. A conductor is deposited in the first and second holes to create a transistor source connection to the predefined buried conduction layer in the SOI semiconductor structure.