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.
It is important that you be aware of tour length requirements to ensure you are setting yourself up for success EARLY in your career. At the junior officer level, tour lengths are important because they impact arrival time to Department Head School (7 Â½ YCS point). The following summarizes the tour length requirements for various Sea and Shore Duty options (see the MILPERSMAN 1301-108 for additional details). These minimum tour length requirements are INDEPENDENT of your Minimum Service Requirement (MSR), which will vary between 3-5 years, depending on your commissioning source.