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.
You must pass a General Knowledge exam. This is required for any type of CDL license. You must pass the Pre-trip inspection. You must pass the Passenger Transport test (if transporting more than 15 people, including the driver). You must pass the HazMat test (if you are transporting hazardous materials).