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.
Step 6: Complete an Optional Surgical Residency. PAs specializing in surgery may want to complete a surgery residency to further advance in the field. Full-time residencies are offered at several universities and teaching hospitals that usually last for 12 months.