Generally, you must include in gross income everything you receive in payment for personal services. In addition to wages, salaries, commissions, fees, and tips, this includes other forms of compensation such as fringe benefits and stock options.
Internship comprises six months of medicine and six months of surgery. A minimum of two months and a maximum of three months may be spent in a sub-speciality, including emergency medicine, general practice, obstetrics & gynaecology, paediatrics, psychiatry, anaesthesia and radiology.
All internship positions are paid and range from 10-12 weeks in duration for undergraduate internships and 11 months for post-graduate internship positions. Internships are offered in Atlanta, Los Angeles, New York, & Washington DC.