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.
The start date for the 2016 program is June 13, 2016. The summer internship is 40 hours a week for 8 weeks. Selected students must participate in the program for eight, uninterrupted weeks, leaving no earlier than August 5, 2016. Apply to the NIH Summer Internship Program: November-March 1. Applications are accepted from late-November through March 1 each year. Apply on-line using the NIH-wide application and specify your interest in the 'Clinical Center.' Students will receive notice of application acceptance by early April. For more information, please email the CC Summer Internship Program staff.