The following are some of the common extensions used in Fortran source files and the functionalities they can work on.
Lowercase f in the extension
These files do not have the features of preprocessor directives similar to C-programming language. They can be directly compiled to create object files. eg: .f, .for, .f95
Uppercase F in the extension
These files do have the features of preprocessor directives similar to C-programming language. The preprocessors are either defined within the files or using C/C++ like header files or both. These files have to be pre-processed to get the lower case extension files which can be used for compiling. eg: .F, .FOR, .F95
.f, .for, .f77, .ftn
These are used for Fortran files that use Fixed style format and thus uses Fortran 77 release version. Since they are lower case extensions, they cannot have preprocessor directives.
.F, .FOR, .F77, .FTN
These are used for Fortran files that use Fixed style format and thus uses Fortran 77 release version. Since they are upper case extensions, they can have preprocessor directives and thus they have to be preprocessed to get the lower case extension files.
.f90, .f95, .f03, .f08 These are used for Fortran files that use Free style format and thus uses later release versions of Fortran. The release versions are in the name.
Since they are lower case extensions, they cannot have preprocessor directives.
.F90, .F95, .F03, .F08 These are used for Fortran files that use Free style format and thus uses later release versions of Fortran. The release versions are in the name.
Since they are upper case extensions, they have preprocessor directives and thus they have to be preprocessed to get the lower case extension files.