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 number of schools offer tour guide certificate programs. Course content related to business management includes procedures for marketing a tour, planning routes and making reservations. Skills related to leading an actual tour include local area research, writing a prepared script and public speaking.
Land Surveyor Education Requirements. Learn about the education and preparation needed to become a land surveyor. Get a quick view of the requirements as well as details about schooling, job duties and licensure to find out if this is the career for you.View 10 Popular Schools Â».ducational Requirements. Most surveying jobs require a bachelor's degree in surveying or a related major. The non-surveying requirements include sequences in physics and calculus. The surveying curriculum includes coursework in geography, geology, and surveying techniques.