Paying session fees to an attorney for guidance on how to operate your company could be worth the added cost if there is any uncertainty.You should also speak with your tax accountant for advice on what tax election would work best for you and your LLC.

Well Account Closed, it sounds kind of messy, but unless you elected to have your LLC taxed as an S Corp, ( you would know if you did that) your LLC is a "pass through entity" and all of the income and expenses pass through to you individually on your tax filing. 

In the case of the restaurant the ADA presides and snakes are not eligible! 

Your WA LLC would, as a single member LLC without any special election, be disregarded for tax purposes anyway.

However, that technique raises several red flags in my mind:If the LLC exists solely to hold the primary residence, and has no real business purpose, I'm concerned that the IRS would rule that it's a "sham", and any tax deductions would be disallowed.Most likely due to violating the Economic Substance and Substance Over Form doctrines.If the LLC has some additional (real) business purpose (e.g. additional rental properties, or a commercial venture...such as selling office supplies), then the personal residence is in jeopardy in the case of a lawsuit brought against the LLC resulting from any investment or business property held within the LLC (e.g. slip and fall at a rental property).Even in that case, I'm assuming the residence would still be classified as personal property (even if held within the "business" LLC), so that any expenses paid (maintenance, repairs, etc) would not be deductible.Not to mention that mixing personal and business assets within the LLC creates additional risk for "piercing the veil" (alter ego) for any potential judgments.If they decided to proceed and ignore the above issues associated with using an LLC, there are additional issues:It's more difficult to get financing for personal property held in an LLC, and any financing would be at a higher interest rate.It's more difficult to get hazard insurance.They would need to pay the LLC (themselves) fair market rent, as tenants of the residence.They (as LLC members) would need to pay income & FICA taxes on the income (rent) received from themselves as tenants (resulting in double taxation of that money).They might lose their capital gains exclusion:If they keep it as a Single Member LLC (since they're husband & wife in a community property state), they could probably keep the capital gains exclusion, since the IRS typically considers that a "disregarded entity" (as long as the LLC has not elected to be treated as a corporation for tax purposes).

Hi Everyone,My name is Jose Luiz Morales.

The UOP for a building generally is the building and its structural components so you cant look at plumbing and other costs as one UOP. 2)  You qualify for the  Small Taxpayer Safe Harbor Election.A qualifying taxpayer can elect not to capitalize (and, thus, can deduct) costs to improve an eligible building property if the total amount paid during the tax year for repairs, maintenance, improvements, and similar activities performed on the property does not exceed the lesser of  2% of the eligible building property’s unadjusted basis $10,000.An “eligible building property” is a building, condominium, cooperative, or leased building (or portion) that has an unadjusted basis of $1 million or less. 

I do not have an LLC set up, but rather elected to get an umbrella policy when I started out.

You have to make that election on your Tax Return. 

Don't pierce the corporate Veil: This can occur if the entity either is poorly capitalized.Inadequate Initial funding of the entityor fails to maintain a separate identity from its owners ( using the business bank account for business purchases, maintaining separate books)Conversion of entities Assets for Personal Benefit:Another factor that poses a risk of piercing the corporate veil is the draining of entities assets (such as payments of large salaries to shareholder-employees) that leaves the entity with inadequate resources to pay its debts.Do not commingle personal and LLC assets.Maintain a separate LLC bank account.Execute an operating agreement.Follow the provisions of an operating agreement.Have LLC member meetings according to the operating agreement.Title property in the name of the LLC.Maintain insurance on LLC property in the LLC's name.Sign all LLC documents in the LLC's name, not the members' names.These steps will also provide a better defense against other creditors attempting to show you pierced the corporate veil.So,  put the money in the LLC's Book as capital contributions from your partner, and use the moeny for the transaction.Also, although I do not know the extent of the business you have conducted so far or will in future, you should consider electing S-corp.