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Glossary

#ABCDEFGHIJKLMNOPQRSTUVWXYZALL

 
F Fair market value
Farm
Federal Insurance Contributions Act (FICA)
Fiduciary
Filing extension
Filing status
Final return for decedent
First-in, first-out inventory valuation method (FIFO)
First-year expensing
Fiscal year
Fixing-up expenses
Flexible spending account
FMS
Foreign child
Foreign earned income exclusion
Foreign housing exclusion and deduction
Foreign tax credit
Form 1040, U.S. Individual Income Tax Return
Form 1040A, U.S. Individual Income Tax Return
Form 1040EZ, U.S. Individual Income Tax Return
Form 1099-DIV
Form 1099-INT
Form W-2
Form W-4
Fringe benefit
 
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