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
