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.
Meet the basic requirements. Part of the basic requirements to be a conservation officer is being a U.S. citizen over 21 years old at time of graduation. You must also be in possession of a valid driverâs license. If you get a conservation officer job, there may be a few requirements before final hiring.