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.
The skills of a tour guide and leader, though are usually required by most companies. Generally speaking, tour guides are expected to know a city (or country) intimately and offer guests interpretive information such as history and anecdotes on all sites.he skills of a tour guide and leader, though are usually required by most companies. Generally speaking, tour guides are expected to know a city (or country) intimately and offer guests interpretive information such as history and anecdotes on all sites.