Forms W-2 should be given to your employees by January 31.  It is also your responsibility as an employer to file Forms W-2 with the Social Security Administration (SSA) for your employees, showing wages pad and taxes withheld for the year.  You must send Copy A to the SA with Form W-3 by February 28.  Form W-3 shows the total of all W-2s being sent.  The address is listed in the W-2 Instructions. 
 

To obtain an EIN, you must complete Form SS-4.  After you have completed the Form SS-4, you can get the EIN by mail, FAX, or by phone.  The instructions for Form SS-r provide both an IRS service center address and a phone number for Tele-TIN. 
 

Employees who receive less than $20 per month in tips are not required to report the tip to the employer, but they must include them in gross income on their tax return. 
  

No.  Points paid solely to refinance your home mortgage cannot be deducted in the year paid.  Instead, they must be deducted over the life of the loan. 
 

Beginning, January 1, 1998, taxpayers who have taken loans to pay the cost of attending an eligible educational institution for themselves, their spouse, or their dependent in some circumstances may be able to subtract from gross income the interest they pay on these student loans.
 

In general, if you use a part of your home for both personal and business purposes, no expenses for business use of that part are deductible.  Exceptions apply for qualified day-care providers and for the storage of inventory or product samples used in the business. 
 

For 2005, the rate is 40.5 cents a mile through August, and for September through December 2005 the rate increases to 48.5 cents per mile.  For 2006, the standard mileage rate is reduced to 44.5 cents per mile.