Paying LLC Attorney Fees/Costs - From Personal or LLC Account?

[Mark S.]

So, I finally decided to start an LLC. After much debate and discussion, I decided to use my local attorney to do it. I checked with a tax advisor and they said all the start up costs are tax deductible, which makes sense. The one thing I forgot to ask, however, is whether or not it matters if I pay these costs from my personal checking vs. the LLC checking account.

I am a single member LLC and plan to maintain the "disregarded entity" status for tax purposes. Ultimately, it will flow through to my personal 1040. I'm assuming it doesn't matter, but I wanted to check.

Basically, I need to write the attorney a check for his fee to set it up, draft the operating agreement, etc. I will receive his bill with the final documents. I haven't yet opened up the business checking account for the LLC (as I'm waiting on the documents). Once I have them, I plan to open it at that time. I'm trying to avoid delaying paying the attorney's bill if it doesn't matter, as it's easier to just write a personal check. If there's a reason I should wait until the business checking account for the LLC is open and write the check from that account, I'll do that. Interested in feedback from accountants or others that may have some insight.