Topic Number: 400 - Types of Income

 

Wages and Salaries Topic No. 401
Interest Received Topic No. 403
Dividends Topic No. 404
Business Income Topic No. 407
Capital Gains and Losses Topic No. 409
Pensions and Annuities Topic No. 410
Pensions – The General Rule and the Simplified Method Topic No. 411
Lump-Sum Distributions Topic No. 412
Rollovers from Retirement Plans Topic No. 413
Rental Income and Expenses Topic No. 414
Renting Residential and Vacation Property Topic No. 415
Farming and Fishing Income Topic No. 416
Earnings for Clergy Topic No. 417
Unemployment Compensation Topic No. 418
Gambling Income and Losses Topic No. 419
Bartering Income Topic No. 420
Scholarships, Fellowship Grants, and Other Grants Topic No. 421
Social Security and Equivalent Railroad Retirement Benefits Topic No. 423
401(k) Plans Topic No. 424
Passive Activities – Losses and Credits Topic No. 425
Stock Options Topic No. 427
Traders in Securities (Information for Form 1040 Filers) Topic No. 429
Receipt of Stock in a Demutualization Topic No. 430
Canceled Debt – Is It Taxable or Not? Topic No. 431
Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt) Topic No. 432