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Topic Index

Tax Topics

About Tax Map Website
Rev. date: 01/01/2011

Types of Income

Tax Topic 400
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 Tax Topic 401
Interest Received Tax Topic 403
Dividends Tax Topic 404
Business Income Tax Topic 407
Capital Gains and LossesTax Topic 409
Pensions and Annuities Tax Topic 410
Pensions – The General Rule and the Simplified MethodTax Topic 411
Lump–Sum DistributionsTax Topic 412
Rollovers from Retirement Plans Tax Topic 413
Rental Income and Expenses Tax Topic 414
Renting Residential and Vacation Property (formerly Renting Vacation Property and Renting to Relatives)Tax Topic 415
Farming and Fishing Income Tax Topic 416
Earnings for Clergy Tax Topic 417
Unemployment Compensation Tax Topic 418
Gambling Income and LossesTax Topic 419
Bartering IncomeTax Topic 420
Scholarship and Fellowship GrantsTax Topic 421
Social Security and Equivalent Railroad Retirement Benefits Tax 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
Exchange of Policyholder Interest for StockTax Topic 430
Canceled Debt – Is it Income or Not?Tax Topic 431