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.
According to 2010 Bureau of Labour Statistics data, surgical interns earn 47,000 dollars per year. Location and the reputation of the medical institution hiring the interns will be the two most determining factors. Some of the best-paid surgical interns in theUS earn over 64,000 dollars per year.