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.
Other Perks. Besides a salary, most surgical interns earn perks. One of the more common is a housing stipend, but donât expect it to pay for plush digs. It usually comes in at about $3,000 for the year.hose at UC San Diego, on the other hand, are paid $50,283 during their first year and $64,872 during their eighth year of residency. At the University of Minnesota Department of Surgery, first-year interns earn $49,267 a year, or a bi-weekly stipend of $1,894.