F

Failure to file, or late filing of, annual report of earnings, penalty deductions, §1819

Failure to report child no longer in care, penalty deductions, §1831

Failure to report foreign work activity, penalty deductions, §1828

False statements, penal provisions, §143

Family employment, §927

Family maximum:

adjustment of individual rates and exceptions, §731, §732

amount payable, §730

benefit rate, adjustment, §731, §732

child entitled on more than one earnings record, §737

child's benefit, effect on, §338, §412

cost-of-living increase, §719

excess earnings, §1804

individual reduced benefit rates, §732

parent's benefits reduced, §425

payment of partial benefit, excess earnings, §1806

spouse's benefit, effect on, §320

Family partnerships, §1109

Farm:

agricultural or horticultural commodities listed, §905

defined, §903

domestic services, §915, §916

domestic services on a farm operated for profit, §915

income from prior year products, §1237

material participation

See Material participation by landlord (farm)

nonbusiness work, §924

operating, managing, maintaining, etc., §909

partnerships and joint ventures, §1121

rental arrangement, material participation, §1221, §1222, §1223, §1224, §1225, §1226, §1227, §1228, §1229, §1230, §1231, §1232

types of work covered, §904, §906

Farm employee, quarters of coverage, §214

Farm income computation (self-employment):

Federal program payments, §1238

chart on optional methods, §1241

combined farm and nonfarm earnings, §1244

grazing land, income from, §1236

gross income, optional reporting, §1234, §1235, §1236, §1237, §1238, §1239, §1240, §1241

nonfarm self-employment, net earnings optional method, §1242, §1243

optional methods of computing net earnings from self-employment, §1233, §1234

sale of prior year products, §1237

self-employment, net earnings, optional method, §1235

sharefarmer's and landlord's share of gross income, §1239

timber, sale of, §1240

Farmer's Tax Guide, Internal Revenue Service Publication No. 225, §1200

Father's insurance benefits, §416:

See Also Parent's insurance benefits

benefit rate, §418

child-in-care, §312, §1829, §1831

entitlement requirements, §415, §416, §417, §418, §419, §420, §421

non-payment situations, §419, §426

reduction, family maximum applies, §418

remarriage, effect, §417

terminating events, §420

Federal Determination of Error in State's Wage Reports, Form SSA-4500-U6, §1726

Federal Disability Insurance Trust Fund, §141

Federal Employee's Retirement System (FERS), §937

Federal Hospital Insurance Trust Fund, §141

Federal Insurance Contributions Act (FICA), §1019

Federal Medical Insurance Trust Fund, §141

Federal Old-Age and Survivors Insurance Trust Fund, §141

Federal agencies, disclosure of information, §118

Federal agricultural program payments, §1238

Federal benefit rates, SSI, §2113

Federal benefit rates, table, SSI, §2147

Federal court reporters, §1127

Federal employees and coverage, §940

Federal-State agreements

See Disability insurance benefits

See Medical insurance benefits

See State and local employment

Federal-State matching grant programs, conversion to SSI, §2109

Federally administered State supplementation, SSI, §2124

Federally sponsored economic and human development programs, §942

Fee for representing claimant, §2018

Fee-based official, defined, §1015

Fee-compensated positions, State and local employment, §1009

Felonious homicide of worker, claimant involved, §400

Felony-related impairments, §507

Fiduciaries, trade or business, §1114

Filing date, application for benefits, §1507

Filing for other benefits, SSI, §2117

Final decision on application, §1502

Finality of determination or decision, §2001

Financial contributions (Test I), criteria, §1224

Firefighters' and police officers', positions under a retirement system, §1012

Firefighters' positions under a retirement system, §1012

Fishing boat operators and crews, §936

Food stamp program, SSI, §2108

Foreign (allied) military service, §957

Foreign Service Pension System (FSPS), §937

Foreign affiliate of domestic corporation, §964

Foreign agricultural workers admitted to U.S. on a temporary basis, §914

Foreign claims, beneficiaries residing abroad, §103

Foreign countries, totalization agreements with U.S., §107

Foreign employment, included-excluded rule, §969

Foreign government, instrumentality, or international organization, §1124

Foreign government, instrumentality, or international organization employees, §937

Foreign language documents as evidence, §1702

Foreign students, exchange visitors, and international cultural exchange visitors, §939

Foreign subsidiary of domestic corporation, §964

Foreign work test, §1823

Foreign-born applicant, evidence of age, §1706

Formal education and work experience, §609

Forms, IRS:

1040, U.S. Individual Tax Return, §1416, §1735

4029, Application for Exemption from Social Security Taxes and Waiver of Benefits, §1129

8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption from Employer's Social Security Taxes, §1128

Forms, SSA:

1065, Partnership Return of Income, §1417, §1421, §1736

1099, Social Security Benefit Statement, §125

2031, Waiver Certificate to Elect Social Security Coverage for Use by Ministers, Certain Members of Religious Orders, and Christian Science Practitioners, §1130

225, Farmer's Tax Guide, Internal Revenue Service Publication, §1200

334, Tax Guide for Small Business, Internal Revenue Service Publication, §1200

4070, Employee's Report of Tips to Employer, §1408

4137, Social Security and Medicare Tax on Unreported Tip Income, §1408

4361, Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners, §1131

941, Employer's Quarterly Federal Tax Return, §1409

941E, Employer's Quarterly Federal Tax Return for Employees of Governmental Organizations, §1404

942, Employer's Quarterly Tax Return for Household Employees (For Social Security), §1409

943, Employer's Annual Tax Return for Agricultural Employees, §1409

DD-1300, Report of Casualty, used as intent to claim benefits, §1509

I-197, United States Citizen Identification Card, §1725

L987, Social Security Earnings Information, §1726

SS-16, Election of Covered Wages for Members of Religious Order Under Vow of Poverty, §932

SS-4, Employer's Application for Identification Number, §1404

SS-5, Application for a Social Security Card, §101, §1401, §1404

SSA-1002, Statement of Agricultural Employer, §1726

SSA-4500-U6, Federal Determination of Error in State's Wage Reports, §1726

SSA-7011, Statement of Employer, §1726

SSA-795, Statement of Claimant or Other Person, §1732

Schedule C (Profit (or Loss) from Business or Profession), §1416

Schedule SE (Computation of Social Security Self-Employment Tax), §1416

W-2, Wage and Tax Statement, §1404, §1408, §1409, §1411, §1726

W-2c, Statement of Corrected Income and Tax Amounts, §1409

W-3, Transmittal of Wage and Tax Statement, §1409

W-3C, Transmittal of Corrected Wage and Tax Statement, §1409

Fraud:

benefit claims and earnings records, §143

criminal prosecutions and penalties, §143, §2016

criminal prosecutions and penalties, SSI, §2016, §2127, §2197

Freedom of Information Act (FOIA), §117

Fringe benefits, §1342

Fugitive Felons:

SSI, §2119

Title II, §1854

Full Retirement Age (FRA):

adjustment of reduction, §728

certification of election, §729

reduction factors, §723

workers/spouses born after 1937, §723

Full-time school attendance, evidence, §1715

Full-time student defined, §344

Fully insured status:

deceased veteran, §960

deemed, §205

defined, §203

delayed retirement credits, §720

exceptions, §203

quarters of coverage requirement, §203, §204

totalization agreements between U.S. and foreign countries, §216

Fully insured worker, delayed retirement credits, §720