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 Expenses |
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 Taxable or Not? |
Topic 431 |