| 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 or 1040-SR 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 |