Individual Retirement Accounts IRA's
Here are some links to the IRS website which will provide you with additional information on the various types of Individual Retirement Accounts (IRA's) that may be available to you.
Capital Gains, Losses, Income and Expenses
In an individual or joint non-IRA account. Dividends from stocks and bonds are subject to capital gains. Any profits made on the sale of stock are also subject to capital gains. Other income that needs to be reported include ordinary dividends, interest, stock dividends, and more. Here are links to the IRS website covering a few specific areas and a link to publication 540, which covers everything.