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 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 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 |
Exchange of Policyholder Interest for Stock | Topic 430 |
Canceled Debt – Is it Income or Not? | Topic 431 |
Page Last Reviewed or Updated: August 11, 2012