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.
The Complete Guide To A Career In Trucking. Age, Language, Residency, & Education Requirements for CDL Drivers. The FMCSA requires in its regulations minimum age, U.S. residency status, and English language proficiency requirements that all commercial motor vehicle operators must adhere to. Each state, in addition, may have their own specific length-of-residency or licensing minimums.