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Social Security Handbook Index: Letter F

Excerpted from "Social Security Handbook". See the up-to-date, official Social Security Handbook at ssa.gov.

F

Failure to file, or late filing of, annual report of earnings, penalty deductions, §§1819-1821

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, §1702

Family employment, §§927-928

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, §1111

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 (farm))
  • nonbusiness work, §924
  • operating, managing, maintaining, etc., §909
  • partnerships and joint ventures, §1121
  • rental arrangement, material participation, §§1221-1232
  • types of work covered, §904, §906

Farm employee, quarters of coverage, §214

Farm income computation (self-employment):

  • chart on optional methods, §1241
  • combined farm and nonfarm earnings, §1244
  • Federal program payments, §1238
  • grazing land, income from, §1236
  • gross income, optional reporting, §§1234-1241
  • 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 (See also Parent's insurance benefits):

  • benefit rate, §418
  • child-in-care, §312, §§1829-1831
  • entitlement requirements, §§415-421
  • non-payment situations, §419, §426
  • reduction, family maximum applies, §418
  • remarriage, effect, §417
  • terminating events, §420

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

Federal Disability Insurance Trust Fund, §141

Federal employees and coverage, §940

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

Federal Hospital Insurance Trust Fund, §141

Federal Insurance Contributions Act (FICA), §1019

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

Federal-State agreements (see Disability insurance benefits, Medical insurance benefits, State and local employment)

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

Federal Medical Insurance Trust Fund, §141

Federally administered State supplementation, SSI, §2124

Federally sponsored economic and human development programs, §942

Fee-based official, defined, §1015

Fee-compensated positions, State and local employment, §1009, §1122, §1125

Fee for representing claimant, §2018

Felonious homicide of worker, claimant involved, §400, §1722

Felony-related impairments, §507, §1854

Fiduciaries, trade or business, §§1114-1116

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, §§1012-1013

Fishing boat operators and crews, §936, §1134

Food stamp program, SSI, §2108

Foreign affiliate of domestic corporation, §§964-966

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

Foreign (allied) military service, §957

Foreign-born applicant, evidence of age, §1706

Foreign claims, beneficiaries residing abroad, §103, §114, §123

Foreign countries, totalization agreements with U.S., §107, §970

Foreign employment, included-excluded rule, §969

Foreign government, instrumentality, or international organization, §1124

Foreign government, instrumentality, or international organizationemployees, §937

Foreign language documents as evidence, §1702

Foreign Service Pension System (FSPS), §937

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

Foreign subsidiary of domestic corporation, §§964-966

Foreign work test, §§1823-1825

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:

  • 225, Farmer's Tax Guide, Internal Revenue Service Publication, §1200
  • 334, Tax Guide for Small Business, Internal Revenue Service Publication, §1200
  • 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
  • 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
  • Schedule C (Profit (or Loss) from Business or Profession), §1416
  • Schedule SE (Computation of Social Security Self-Employment Tax), §1416
  • SS-4, Employer's Application for Identification Number, §1404
  • SS-5, Application for a Social Security Card, §101, §1401, §1404
  • SS-16, Election of Covered Wages for Members of Religious Order Under Vow of Poverty, §932
  • SSA-795, Statement of Claimant or Other Person, §1732
  • SSA-1002, Statement of Agricultural Employer, §1726
  • SSA-4500-U6, Federal Determination of Error in State's Wage Reports, §1726
  • SSA-7004 (Request for Social Security Statement), §1419
  • SSA-7004-SM, Request for Earnings and Benefit Estimate Statement, §102, §1419
  • SSA-7005, Personal Earnings and Benefit Estimate Statement, §1419
  • SSA-7011, Statement of Employer, §1726
  • SSA-7050-F3 (Request for Social Security Earnings Information), §1419
  • 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:

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


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