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IRS.gov Website
Rev. date: 10/31/2012


Types of Income

Tax Topic 400
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The following topics are found in the category of Types of Income. Each topic is followed by the corresponding topic number. To access your topic, select the three-digit number.
Wages and SalariesTax Topic 401
Interest ReceivedTax Topic 403
DividendsTax Topic 404
Business IncomeTax Topic 407
Capital Gains and LossesTax Topic 409
Pensions and AnnuitiesTax Topic 410
Pensions – The General Rule and the Simplified MethodTax Topic 411
Lump-Sum DistributionsTax Topic 412
Rollovers from Retirement PlansTax Topic 413
Rental Income and ExpensesTax Topic 414
Renting Residential and Vacation PropertyTax Topic 415
Farming and Fishing IncomeTax Topic 416
Earnings for ClergyTax Topic 417
Unemployment CompensationTax Topic 418
Gambling Income and LossesTax Topic 419
Bartering IncomeTax Topic 420
Scholarship and Fellowship GrantsTax Topic 421
Social Security and Equivalent Railroad Retirement BenefitsTax Topic 423
401(k) PlansTax Topic 424
Passive Activities – Losses and CreditsTax Topic 425
Stock OptionsTax Topic 427
Traders in Securities (Information for Form 1040 Filers)Tax Topic 429
Receipt of Stock in a DemutualizationTax Topic 430
Canceled Debt – Is It Taxable or Not?Tax Topic 431