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.
How many more years you have of residency depends on the specialty you are going for. Internal medicine is a total of three years (the internship year plus two more). General surgery is five (internship plus four). You can ask your doctor what year he is and he may tell you he is a PGY (post-graduate year) 1, 2 or 3.f they are in residency that means that they have passed all of the test and on paper are a doctor under supervision, but must first complete 4 years of residency in order to be a doctor without someone telling them what and how to do things. They also make more money once out of residency and considered a real doctor.