For example, if you earn $100,000 this year and have $5,000 in tax deductions. The tax deduction is subject to a few limitations based on the type of income, trade, or business you are in, and the amount of net income you earn. Saraâs total tax deduction is $163. $392,600 c. You can claim tax deductions and exemptions if your loved one is a spouse, dependent child or step-child, a parent or stepparent, father-in-law or mother-in. The 10 Best Freelancer Tax Deductions. Head of household: $19,400. As such, the following are beyond the scope of this report: the different treatment of deductions under the alternative minimum tax for individuals,1 tax deductions for businesses under the individual income tax code,2 andUnder the plan, the county will use tourist development tax money to pay 20% of the staff cost of the lifeguards, or $709,654 a year. Your Comcast bill is a tax write-off. Removal and relocation expenses. WASHINGTON â The Treasury Department and Internal Revenue Service today issued proposed regulations related to the increased tax credit or deduction amounts for clean energy facilities and projects if taxpayers satisfy certain prevailing wage and registered apprenticeship (PWA) requirements. Self-employment deductions. Upon payment of the security guards salaries, the Security Agency shall record the same as follows: Debit: Due to Security Guards P 14,179. How to improve lifeguard skills. Work clothes that arenât deductible. Pregnancy Tests. Administrative & Clerical employees. $2,007 In response to the competitive job market and the widening skills gap, many employers are choosing to develop needed job skills by investing in training for current employees or offering training. 2 percent of $142,800) per year. a. This makes it an Above Average Salary. You must have incurred the expense yourself and weren't reimbursed. Jackson, Mississippi, is raising lifeguard pay by more. The limit for appreciated assets in 2022 and 2023, including stock, is 30% of your AGI. Sam gives cash to his father as a birthday gift. For the 2021 tax year, however, those who are married and filing jointly can each take a. Think âscrubsâ here. Relationship tests. lifeguard, Daniel Douglas, made $510,283. For single taxpayers and married individuals filing separately, the standard deduction rises to $13,850 for 2023, up $900, and for heads of households, the standard deduction will be $20,800 for tax year 2023, up $1,400. â Keep reading for a comprehensive list of write-offs that most security professionals can claim to save money on their taxes. You are a prisoner in a room with 2 doors and 2 guards. However, there are specific scenarios where you might be able to claim a deduction. Uniform for lifeguards. Her itemized deductions for 2011 were $400. What is the T2200 tax form used for? As a full-time salaried employee, youâll use Form T2200, âDeclaration of Conditions of Employmentâ to deduct work-related expenses (including home office expenses) from your income tax return. If you're married, filing jointly or separately, the extra standard deduction amount is $1,500 per qualifying individual. We welcome the chance to help you find the right PPE items to keep your lifeguards safer in and out of the water. A standard deduction is a single, fixed amount of money you can deduct. use of devices to assist rescue, and. 60 ($94. Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. In each case, assume that the taxpayer is claimed as another person's dependent. Lifeguard [Intro Paragraph] The highest performing job listings include a short paragraph introducing prospective lifeguards to your beach or facility. Curtis, age 18, has income as follows: $700 interest from a certificate of deposit and $13,600 from. In tax law, a standard deduction reduces the taxable portion of your income by a fixed dollar amount, lowering your overall tax liability. 50. This is your chance to set your opportunity apart from the competition and sell yourself to potential employees. However, if your modified adjusted gross income (MAGI) is less than $80,000 ($160,000 if filing a joint return), there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher. The program includes courses for a 2-year lifeguard certification and a 2-year first aid and CPR/automated external defibrillator certification and can be completed through 26. 2 percent of your income to the U. $2,174; Second Year. . Reservists who stay overnight more than 100 miles away from home while in service (e. For 2022 returns, the standard deduction is $12,950 for single filers, $19,400 for head of household, and $25,900 for married taxpayers filing jointly. 20 Popular Tax Deductions and Tax Credits for 2023-2024. Sam's standard deduction for the year is $1,100, and Abby's is $7,970. 2% of your taxable military pays. Your tax liability would drop to. Deduction is limited to whole of the amount paid or deposited subject to a maximum of Rs. 5 million last year. Examples may include: â Daily washing of uniform items such as shirts, pants, skirts, scarves, ties, shoes, etc. In each case, assume that the taxpayer is claimed as another person's dependent. Taylor's taxable income for 2020 is $1,210. So if you made $50,000 of taxable income in 2022 but you qualify for $3,000 in tax deductions, the IRS will only tax $47,000 of your income. You can also claim the cost of repairing and insuring tools and equipment if need be. To make the pool user friendly, we had a timber deck built around it. Tax credits are beneficial on your tax return because they reduce your tax bill dollar for dollar. BUT she still owes self. a. However, cash contributions made either to supporting organizations or to establish or maintain a donor advised fund do not qualify. After six games in World Cup qualification, Brazil has just seven points. You can deduct the cost of any medical expenses related to the person you care for, including prescription medication, medical aids, and supplies. I took this information from Publication 535; check to make. 585 for the first half of the year, and $0. You don't know which one is the truth-teller or the liar either. Multiplying this by 7. The standard deduction for married couples filing jointly for tax year 2023 rises to $27,700 up $1,800 from the prior year. The expenses must exceed 7. Deductions. There is a wide range of deductions you can claim as a guard or security employee, such as: Car expenses if you have to drive between jobs during your work day (for example, from your security day job at a warehouse to your night job as a bouncer at a nightclub) The cost of buying, repairing and cleaning any clothing items that are distinctive. Regular method: An amount based on your expenses and the percentage of your home that you dedicate to business use. (NAICS floor for North American Industry Classification System. 8. Choose a local lifeguard certification program. basic swimming skills. Here are the current deducton amounts: Tax year 2020: $12,400 (single) & $24,800 (married, filing jointly) Tax year 2021: $12,550 (single) & $25,100 (married, filling jointly) Just for filing a tax return in 2021 for 2020, the âstandard deductionâ reduces your taxable income by up to $24,800. At $0. You can also claim travel to your registered tax agent (you are limited per income tax return to 5,000km in total across the entire return if claiming the c/km method). Speak with your accountant for the best advice on claiming your pet for tax purposes. In general, exposure to sunlight must be for lengthy or regular periods of time. This cost $17,787 and is claimable at 2. Amount: Up to $5,000. Add. The qualified medical expenses are based on your Adjusted Gross Income (AGI). The standard deduction allowed for 2020 is $1,100 for dependents, except for widows who are over 65 years old, who have. Total tax Deductions on our Pool. In order to be able to deduct the cost of recertifying your various awards, you must be employed and your employment contract must state (in some language or the. Qualified Education Expenses for Education Credits. whether you are single, a head of household, married, etc). Fact Sheet #7 explains the application of the Fair Labor Standards Act (FLSA) to employees of state and local governments, including the differences between "white-collar" and "blue-collar" employees, overtime requirements, and exemptions for certain positions. Combat Pay. It is important to note that the fact that you worked from home for at least six months during the 2021 tax year does not necessarily mean that you will be entitled to claim a tax deduction for the home office expenses that you have incurred. When tax season rolls around, you'll need to exhibit the same amount of caution when filing ytour tax return. $25,100 for married couples filing jointly. In the Manitoba tax deductions table, the provincial tax deduction for $1,020 weekly under claim code 1 is $68. To get the deduction, you must be working. Sample 3: As a dependent, if you have taxable income of $15,000, then you claim the standard deduction for single taxpayers of $13,850 and pay tax on the remaining $1,150. See Deductions of More Than $500,000, earlier. They can use the VITA/TCE locator tool to find a site near them. This article provides an overview of the tax deductions for lifeguards in Australia. This includes expenses such as swimwear, hats, sunglasses, sunscreen, first aid kits,. Because their income is the same, what causes the difference in the amount of the standard deduction?, Compute the. Here are 17 tax deductions for actors, musicians, and other performers you should be keeping track of throughout the year. The standard deduction nearly doubled to $12,000 if. For tax year 2021, the flat rate is $12,550 for single filers and those married filing separately. If you itemize deductions, gifts of cash to qualified public charities can be deducted in an amount up to 60% of your adjusted gross income (AGI) in a given year. Jill's gross income is: Jill's standard deduction is:The changes to dependent care benefits under the American Rescue Plan Act of 2021 have expired. This usually only applies when the move is due to a permanent change in station. This rate is adjusted for inflation each year. You can use this form if you are age 65 or older at the end of 2022. If you are a security specialist who owns their own business or work on your own, you'll be considered self-employed. Red and yellow flag indicating a bathing area patrolled by lifeguards. For the most part, employers are supposed to withhold 6. 45% of your taxable military pays. 22200. Audited by. If one of these covered workers gets hurt on their first day on the job, they can go on sick leave for. 1. Startup costs. Most of their learning happens on the beach, but part of their training takes place. Grab your shades, sunscreen and whistle. Mattie, age 18, has income as follows: $600 cash dividends from investing in stock and $4,700 from working as a lifeguard at a local pool. đ©ș Medical supplies Write it off using: Tax deductions for security specialists If you work in security or asset protection or as a correctional officer, the money you make providing security services may be considered income from self-employment. , Canada, or Mexico. Accounting questions and answers. That means that 2% of your AGI (Adjusted Gross Income) is subtracted from your total miscellaneous itemized deductions. Extension deadline: October 15, 2024, is the deadline if you request an extension (October 16, 2023, for 2022 returns). This can help reduce the total amount of taxes youâll have to pay to the Canada Revenue Agency (CRA). Since Johnny earned $10,000, his standard deduction is $10,400 for the year. 655. So if your S corporation made $20,000 and you own 40 percent of it, your share of the income would be $8,000 . Op. A personal aquatic survival skill lets a person survive and/or be safe in the water. If you are married and filing separately, you will be taxed at the same rate as those in the âsingleâ bracket. ; Line 25600 â Additional deductions: Adult basic education tuition assistance Find out if you can claim a deduction for your adult basic education, whether. The standard deduction for Johnny is the greater of $1,150 or $400 + the total earned income (up to $13,850). COMPARE OFFERS. At Archer Sports Advisory, we work with athletes to help them maximise their deductions. A short walk between offices, for example, is not considered significant enough exposure. Hess v. , T/F -- Certain taxpayers are not allowed to claim any standard deduction, and the standard deduction is limited for others. Charitable giving tax deduction limits are set by the IRS as a percentage of your income. âïž Sunscreen & protection Write it off using: Schedule C, Box 27a You can write off items you use for sun protection on the job, like specialized hats and sunscreen. She earns $5,000 as a lifeguard during the summer. Individuals may deduct qualified contributions of up to 100 percent of their adjusted gross income. The ATO accepts sun protection tax deductions for sunglasses where a worker is exposed to the sun during their work day. Determine the amount of the standard deduction allowed for 2022 in the following independent situations. One is the itemized deduction that all taxpayers can claim for health insurance premiums on annual tax forms. NOTICE: On August 30, 2023, the Department of Labor (Department) announced issuance of a Notice of Proposed Rulemaking (NPRM), Defining and Delimiting the Exemptions for Executive,. In each case, assume that the taxpayer is claimed as another person's dependent. Every service member is automatically signed up for the maximum amount of SGLI coverage but can elect a lower. a. Under HIPAA (Health Insurance Portability and Accountability Act of 1996), LTCI premiums are treated like health insurance premiums for the self-employed. $4,700 (earned income) + $350. It's actually part of the Consolidated Appropriations Act of 2021, which bundled together a number of COVID relief measures. For example, paying an annual premium of $2,000 for stand-alone income protection outside of super that's fully tax-deductible, in the 2022/23 financial year could save up to: disclaimerHowever, the range of pay for lifeguards can vary widely depending on their experience, location, and employer. The reduced rate applies only if your service materially affects your ability to pay and applies. The standard deduction amounts for tax year 2021 are: Single filers: $12,550; Married filing jointly and surviving spouses: $25,100; Married filing separately: $12,550; Head of household: $18,800; Tax deductions are different from tax credits. If the expenses are paid within the 1-year period, Jâs survivor or personal representative can file an amended return for 2021 claiming a deduction based on the $1,500 medical expenses. While tax deductions lower your taxable income, tax credits cut your taxes dollar for dollar. If you are employed, you must itemize deductions on. basic swimming skills. Everyoneâs calling this the âthree-martini lunchâ tax break. c. The EO does not generally have to withhold or pay any taxes on payments to independent contractors. For single taxpayers and married individuals filing separately, the standard deduction rises to $13,850 for 2023, up $900, and for heads of households, the standard deduction will be $20,800 for tax year 2023, up $1,400. How tax deductions and tax credits work, plus 20 tax deductions and credits you might be overlooking this year. b. To claim a deduction for work-related expenses, you must meet the 3. As a result, for tax year 2023, an unmarried filer with taxable income of $95,000 will have a top rate of 22%, down from 24% for the same amount of income in 2022. As a military service member, you can exclude your pay from taxation on a monthly basis as long as you spent at least one day in a combat zone during that month. However, if you work outside all day at a building. This can include legal fees, employee training, and market research. âWithout itemized deductions, most people will lose all tax. Study with Quizlet and memorize flashcards containing terms like Determine the amount of the standard deduction allowed for 2019 in the following independent situations. Tax Tip 2022-44, March 22, 2022 â Members of the military may qualify for tax benefits not available to civilians. You owned your new home during the property tax year for 122 days (September 1 to December 31, including your date of purchase). One of the doors will guide you to freedom and behind the other is a hangmanâyou don't know which is which, but the guards do know. Standard deduction increased. However, 50% of what you pay in self-employment tax is deductible. You can deduct contributions for flood relief, hurricane relief, or other disasterFor tax year 2022 (what you file in early 2023), the standard deduction is $12,950 for single filers, $25,900 for joint filers and $19,400 for heads of household. The standard deduction for taxpayers who don't itemize their deductions on Schedule A (Form 1040) is higher for 2022 than it was for 2021. So you can assume the answer is no until you find out. 5 hours of in-person. Medicare taxes are 1. However, if you claim over $300 you need proper substantiation for all of the amount including the first $300. Thatâs the 2024 regular standard deduction of $29,900 for married taxpayers filing joint returns, plus three additional standard deductions at $1,550 apiece. 655. $2,174; Second Year. , B) the sum the individual's earned income and $350. Treasury Department and IRS today released for publication in the Federal Register proposed regulations concerning the statutory disallowance rule enacted by the SECURE 2. . In addition the the aggregate $1,200 limit, annual dollar credit limits apply to specific items including: Home energy audits: $150. Interactive Brokers . 1. The COVID-19 outbreak has placed greater focus on the importance of PPE for frontline health workers and anyone working in a job that requires close human contact, and all occupation specific clothing or equipment required for these roles is eligible as tax deductions. This can include legal fees, employee training, and market research. Amount of the Standard Deduction a. The occupation of lifeguard,as per 29 C. If you're a freelancer, don't miss out on these important business deductions that may. You must complete Section B of Form 8283 for each item or group of similar items for which you claim a deduction of over $5,000. In tax law, a standard deduction reduces the taxable portion of your income by a fixed dollar amount, lowering your overall tax liability. Phone, data and internet expenses. As for things like linens, they tend to retain very little value after theyâve been used. 2. Also make sure you have the correct records for each of your claims. If you claim a deduction of more than $500,000 for a donation of property, you must attach the appraisal. Mileage: Keep track of all your business-related trips. This second rule can make it pretty hard to claim clothing write-offs. Deduction for Military Basic Pay. They maintain a level of fitness, which allows them to swim 200m in under 3½ minutes, and run 200m on sand in under 40 seconds. He had earned income of $600 from a part-time job. The IRS only considers certain kinds of income, known as taxable income. 2% of your income for Social Security tax, but that only applies to income up to $147,000, meaning the maximum Social Security tax you could pay in 2021 is $9,114. The standard deduction is the sum of two components: the basic standard deduction and the additional standard deduction. 2% of your income for Social Security tax, but that only applies to income up to $147,000, meaning the maximum Social Security tax you could pay in 2021 is $9,114. Nonetheless, it can also include parking, car insurance, and maintenance fees. If the employer pays for a personally-owned policy by an employee, the employer can deduct premiums against business income. Deductions for the cost of a membership, accreditation or annual practising certificate you need to work in your field. Most income is taxable but some is exempt, like SSI payments, workersâ comp settlements, and some short-term disability benefits. To a maximum of 5,000 business kilometres per car (Deductions are only applicable to cars)Amount of the Standard Deduction a. Feedback Check My Work The standard deduction is the sum of two components: the basic standard deduction and. Typically, the most valuable expense adjustment for reservists is the "mileage" expense, using. The United States, you may have heard, is in a lifeguard shortage. For details of the Tax deductions that you can claim in the following industries click to go to the relevant page. full-time, year-round lifeguards employed by a first-class county in California, or by the City of San Diego. The social security rate in 2021 is 12. Jason, age 16, has income as follows: $675 interest on a bank savings account and. While tax deductions lower your taxable income, tax credits cut your taxes dollar for dollar. You can only take this $5,000 deduction âif your total startup costs are $50,000 or less. You can only take this $5,000 deduction âif your total startup costs are $50,000 or less. Jillâs standard deduction is:Here's one special consideration to keep in mind: In the 2022 tax year, any business meals you get at restaurants are 100% tax-deductible. 20. The lifeguards also sued the state of California for its role in enforcing the unconstitutional dues deductions. Information about Publication 502, Medical and Dental Expenses, including recent updates and related forms. ) The deduction for your $5,000 carryover is subject to the special 30% limit for contributions of capital gain property. Curtis, age 18, has income as follows: $700 interest from a certificate of deposit and $12,600Tax deduction savings. The best way to eliminate any doubt about the proper tax treatment of. Again, you can deduct state income taxes that are paid, but the write-off is limited to up to $10,000, which includes all deductible state and local taxes. Life insurance policy owned by an employee. Determine what kind of lifeguard certification you want. Again, calculate. The cost of buying compulsory uniforms (including shirts, pants, skirts, jackets, jumpers â your uniform. In order to work as a correctional officer, you have to ensure the safety and protection of those around you. In each case, assume that the taxpayer is claimed as another person's dependent. Tax Focus is a Registered Tax Agent and Certified Public Chartered Accountant. However, the standard deduction for single filers who are blind is $14,050, which equals an increase of $1,650. ) The taxpayer must file a separate tax return from the spouse. 3% self employment (SE) tax plus income tax based on his individual tax rate. Because he earns over $3,950 his parents cannot claim him as a dependent on their return. ) The spouse must not be a member of the household during the last six months of the tax year. Compute Megan's 2014 exemption deduction if her AGI is: a. Credits. Medical costs. Net Income. There is no limit on the cost of your sunglasses, however you can only claim the full amount for an immediate deduction if your glasses were $300 or less. , or LLC can now take a tax deduction for 100% of the LTCI (the deduction is limited for owner/employees in non-C-Corps). Here are some other tax benefits for military personnel: Maximum interest rate capped at 6%. Disaster relief. Married. Teamwork. For 2023, it's been raised to $0. What does a lifeguard do? Lifeguards work at pools, beaches, water parks and any aquatic places where public safety is a concern. Buy PPE for lifeguards online through The Lifeguard Store today. Contributions to a qualified retirement plan such as a traditional 401 (k) or 403 (b). Closely monitoring activities related to the pool area, identifying any safety issues throughout shift. Beaches were busy and this year is challenging too, with lifeguards set to patrol over 240 beaches. 5 percent is permanent. $182,950 For each of the following cases, indicate the filing status for the taxpayers) for 2010 using the following legend: A - Single B - Married, filing a joint C - Married, filing separate returns D - Head of household E - Qualifying widow(er) a. Deductions can reduce the amount of your income before you calculate the tax you owe. First Year. ITP The Income Tax Professionals have helped Australian Individuals and Businesses for 50 years with their tax affairs. A tax deduction decreases your taxable income, whereas a tax credit lowers the amount of. For 2023, theyâll get the regular standard deduction of $27,700 for a married couple filing jointly. In addition, $2. Find your job in the dropdown above, and weâll show you the write-offs you can claim at tax time. To apply to be a DCR lifeguard visit the agencyâs website . 69 million will come from the county's general. Tax filing deadline: April 15, 2024, is the big tax deadline for all federal tax returns and payments. 2. In truth, so many expenses that you incur in connection with your. For example, if you fall into. lifeguards. A new congressional report estimates that 18 million households will itemize deductions this year, down from 46. Qualified expenses are amounts paid for tuition, fees and other related expense for an eligible student that are required for enrollment or attendance at an eligible educational institution. The deduction is limited to the rates for such. Because their income is the same, what causes the difference in the amount of the standard deduction?, Compute the 2021 standard deduction for the following taxpayers. Rule #5: Married couples canât give separate gifts to the same client. Zippia's data science team found the following key facts about certified lifeguards after extensive research and analysis: There are over 53,734 certified lifeguards currently employed in the United States. find out what records you need to keep. $182,950 For each of the following cases, indicate the filing status for the taxpayers) for 2010 using the following legend: A - Single B - Married, filing a joint C - Married, filing separate returns D - Head of household E - Qualifying widow(er) a. If the amount is over $300, youâll need to depreciate the cost over a number of years set by the ATO. This is the item on our list of surprising tax deductions that could apply to the most people. . Theyâll expire in 2025 unless Congress moves to keep some or. Security guards make sure your return is correct. Brett's standard deduction for the year is $1,100, and Abby's is $2,450. Self-education expenses. For 2021, qualified long-term care premiums, up to the amounts shown below, can be included as medical expenses on Form 1040, Schedule A, Itemized Deductions, or in calculating the self-employed health insurance deduction: Age 40 or under: $450. This is the case even if you're required to pass medical examinations and fitness tests to maintain your employment. In addition, the. 29, 2023. Those 65 and older can claim an extra $1,400. With the passage of the Tax Cuts and Jobs Act of 2017, a number of popular tax deductions were either eliminated or limited. reported on a W-2 form, the kiddie tax doesnât apply, so that gig as a camp counselor or lifeguard is in the clear. Social Security deductions are 6. tax code provides a tax deduction for certain work-related training and education expenses. Tip #2. For tax year 2018 and following, the amount that is excluded from the taxpayer's income is entered directly in the tax program on the 1099-R entry window in Box j - Public Safety Officer. Service & Emotional Support Animal Tax Deduction. To make the pool user friendly, we had a timber deck built around it. Standard deduction 2023. d. 13. Understand how the income percentages work. In other words, no deduction is allowed for âvoluntaryâ out-of-pocket expenses (consistent with the principle that no good deed goes unpunished). This means that when you total up all of the medical bills you pay during the year, only the portion that is more than $3,750 can be claimed as an itemized deduction. As a member of the military, you cannot be charged more than 6% a year on any money you may have owed the IRS before you entered military service. $18,800 for heads of household. Extension deadline: October 15, 2024, is the deadline if you request an extension (October. Tax Deductions for Correctional Officers. Study with Quizlet and memorize flashcards containing terms like Sam and Abby are dependents of their parents, and each has income of $7,620 for the year. 90 + $68. 1. The Servicemembers Group Life Insurance program provides low-cost life insurance to military members. 531. Professional memberships and accreditations. The Lifetime Learning Credit is worth up to $2,000 per tax return. For your work clothes to qualify as a tax deduction, they have to be actively unsuitable for everyday wear. For example, if your total medical expenses for diabetes and other health-related issues cost $3,800, you can claim a $50. IR-2023-156, Aug. Protect your team's health with personal protective equipment include masks, gloves & more. Travel expenses. 5 cents per mile, but your expenses must be 2% above your AGI for you to qualify. 0 Act of 2022 to disallow a federal income tax deduction for a qualified conservation contribution made by a partnership or an S corporation after December 29, 2022, if the amount of the contribution exceeds 2. In 2018, Jill had $7,400 of income, which consisted of $6,000 in wages earned during the summer as a lifeguard, and $1,400 interest on a savings account. The U. The federal tax deductions for $1,020 weekly under claim code 1 is $94. FAQ. Everyoneâs calling this the âthree-martini lunchâ tax break. California State Tax 2022-2023. February 1, 2023. This is a nice deduction, but if you own a home, make contributions to a retirement account, or made charitable contributions the. For the most part, employers are supposed to withhold 6. 45% of your taxable military pays. 2018 and following tax years. This means that you have to pay 6. Tax Deductions for Correctional Officers. There are three main training options to choose from when preparing to become a lifeguard. You may be able to receive a 20% Qualified Business Income (QBI) deduction for self-employed under the new tax reform law. Jason, age 16, has income as follows: $675. Here are the standard deductions for each filing status in 2023 (use it for the tax return you file in 2024): Single: $13,850. Taxes. Small business owners may take a startup cost deduction of up to $5,000 in startup costs in their first year of business. AARP successfully fought to keep the deduction threshold from rising to 10 percent, and now the 7. When tax season rolls around, you'll need to exhibit the same amount of caution when filing ytour tax return. Ultimately, a lifeguardâs main goal is to create a safe environment for everyone to enjoy recreational activities in and around the water. Generally, these.