Types of Income

This is archived information that pertains only to the 2005 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

The following topics are found in the category of Collection. Each topic is followed by a corresponding number. To access your topic, select the three-digit number.

Wages and Salaries	Topic 401
Tips	Topic 402
Interest Received	Topic 403
Dividends	Topic 404
Refunds of State and Local Taxes	Topic 405
Alimony Received	Topic 406
Business Income	Topic 407
Sole Proprietorship	Topic 408
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
Nontaxable Income	Topic 422
Social Security and Equivalent Railroad Retirement Benefits	Topic 423
401(k) Plans	Topic 424
Passive Activities – Losses and Credits	Topic 425
Other Income	Topic 426
Stock Options	Topic 427
Roth IRA Distributions	Topic 428
Traders in Securities (Information for Form 1040 Filers)	Topic 429
Exchange of Policyholder Interest for Stock	Topic 430