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.
Basic Requirements. The Marshals Service website outlines several basic requirements for candidates to satisfy. Applicants must be U.S. citizens between the ages of 21 and 36, with a valid driver's license. You must be appointed by your 37th birthday, although this requirement may be waived for current federal employees or recruits claiming veteran's preference status.