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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