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.
School Counselor: Educational Requirements. Learn about the education and preparation needed to become a school counselor. Get a quick view of the requirements as well as details about schooling and training, job duties and licensing requirements to find out if this is the career for you. View 10 Popular Schools Â».