The following topics are found in the category of Types of Income. Each topic is followed by a corresponding topic number. To access your topic, select the three–digit number.

Wages and Salaries	Topic 401
Interest Received	Topic 403
Dividends	Topic 404
Business Income	Topic 407
Capital Gains and Losses	Topic 409
Pensions and Annuities	Topic 410
Pensions – The General Rule and the Simplified Method	Topic 411
Lump–Sum Distributions	Topic 412
Rollovers from Retirement Plans	Topic 413
Rental Income and Expenses	Topic 414
Renting Residential and Vacation Property (formerly Renting Vacation Property and Renting to Relatives)	Topic 415
Farming and Fishing Income	Topic 416
Earnings for Clergy	Topic 417
Unemployment Compensation	Topic 418
Gambling Income and Expenses	Topic 419
Bartering Income	Topic 420
Scholarship and Fellowship Grants	Topic 421
Social Security and Equivalent Railroad Retirement Benefits	Topic 423
401(k) Plans	Topic 424
Passive Activities – Losses and Credits	Topic 425
Stock Options	Topic 427
Traders in Securities (Information for Form 1040 Filers)	Topic 429
Exchange of Policyholder Interest for Stock	Topic 430