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Borrowing from Your 401(k) Plan Individuals who participate in a 401(k) plan sometimes borrow from their plan.   Substantiating Charitable Contributions As we approach year-end, many of us may need to catch up on our charitable contributions for a number of reasons in addition to a tax break. So, let's briefly review the IRS rules on deducting charitable contributions.   Tax Aspects of Becoming Self-employed Individual taxpayers are opting to start their own businesses for myriad reasons. Regardless of why you?re contemplating self-employment, you should consider several basic tax-related issues before and immediately after actually leaving your current job.