This module introduces the different types of interest and dividend income, with a focus on core understanding and practical applications. Next, there is an exploration of capital assets and how the related gain or loss upon sale is treated on the 1040, including the sale of a personal residence. There is also an interactive exercise where participants comb through a Consolidated Form 1099 and determine where on the 1040 each item should land. Finally, the material briefly covers the Net Investment Income Tax and Kiddie Taxes before ending with an exercise that warns participants of many of the common errors made by other accountants in their positions. The learning for this module is delivered through lectures, interactive exercises, case studies, review of Tax forms, group discussion, and quizzes.