Tax Topics - Types of Income
Topic 400 - Types of Income
The following topics are found in the category of Types of Income. Each topic is followed by the 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 | Topic 415 |
| Farming and Fishing Income | Topic 416 |
| Earnings for Clergy | Topic 417 |
| Unemployment Compensation | Topic 418 |
| Gambling Income and Losses | 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 |
| Receipt of Stock in a Demutualization | Topic 430 |
| Canceled Debt – Is It Taxable or Not? | Topic 431 |
Page Last Reviewed or Updated: April 01, 2013