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.
Re: How much would a tour guide/trip leader make for working for a tour co. Thanks so much for your feedback on this. well I'm not exactly the young type anymore, but can do it for one or 2 terms for a life experience thingy, but ya for sure it can be stressful and tiring. For sure thanks for the tips and advice.