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.
Orthopoaedic surgery residency is five years long, with one year of general surgery training plus four years of orthopaedic surgery residency. Fellowships include: Orthopaedic Sports Medicine. Hand Surgery. Salary information. Orthopaedic surgeons make on average between $397,879 to $600,000.