1 That is, the corporation itself is not subject to federal income tax. 2  Instead, the shareholders are taxed upon their allocated share of the income. 3  Form 1120S is the form used for an S-corpâs annual tax return. 4  Shareholders do not have to pay self-employment tax on their share of an S-corpâs profits.
A tour guide needs: friendly and helpful nature. excellent general knowledge of WA. good physical fitness. excellent communication and people skills. to be able to organise themselves and others. to be responsible, honest and reliable.
Variable. Tourist guides show visitors around places of interest, such as towns and cities, historic buildings, gardens, religious sites or museums and art galleries. You will need excellent communication skills in this job. You will also need to have a good memory for facts, figures and events. Level 3: route flexibility â the ability to work in two different environments such as a walk in a city and then a visit to a heritage site or visitor attraction. 2  Level 4: Blue Badge in Tourist Guiding â route flexibility, the ability to guide around a wider geographical area, tour planning and management skills.