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