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