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.
A doctor who completes an orthopedic surgery residency may also do a surgical sports medicine fellowship, which lasts anywhere from 12-24 months. Such fellowships allow the doctor to gain more experience in surgical techniques for a variety of sports injuries.