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.
In order to obtain a Guide License a person must first possess a valid hunting and/or fishing license. Residency requirements are waived for Guide Licenses. A person must submit a complete and accurate Guide License Application. The guide applicant must also take a guide test and pass with a score of 80% or better.