The business can make the lease payments in advance, or pay you in advance with you paying the lender, BUT you have to keep track, and you have to "true up" or reconcile your expenses at least once at the end of the year (on or before December 31). (It might be helpful to reconcile semi-annually or quarterly, but annually is a minimum.)
For example, the business pays the entire lease cost of $600 per month, and you pay all other costs. At the end of year, you used the car 85% for business. Your others costs (for gas and oil changes) were $1500. You owe the partnership back $1,080 (15% of the lease payments) and the partnership owes you $1,275 (85% of gas and oil changes) for a net reimbursement to you of $195.
Make sure you keep really good records.
DMV and registration fees are not deductible by the business if you lease the car in your name, and not reimbursable as a business expense under an accountable plan. That's just a personal expense to you. The partnership could cover the expenses but that would be treated as part of your taxable wages or draw from the partnership (and deductible to the partnership as wages).
Other lease costs (down payment, bank fees, sales tax) are amortized over the life of the lease. First month payment would just be the first month payment, and would be one of your expenses for the year, unless it is really a downpayment in disguise.
Additionally, you have to adjust your lease amount by something called an "inclusion amount." See publication 463 here <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/p463.pdf">https://www.irs.gov/pub/irs-pdf/p463.pdf</a>
You may also have taxable income (depreciation recovery) when you dispose of the vehicle. See publication 463 also.
If you really want to use the actual expense method, you may want to have an accountant advise you.
Basically, you need to be able to calculate and determine your costs per publication 463 chapter 4, as if you were going to deduct the expenses, even though the personal deduction is eliminated. The same rules that determine the deductible amount for the personal deduction also determine the amount the partnership can reimburse you without including it in your taxable income.
Also note, although we have not discussed it, your business can reimburse you tax-free for tolls and parking fees that are work-related, regardless of whether you use the standard mileage rate or exact expense method. If you use a company-provided electronic toll device (E-Z Pass, Fast Pass, etc.) you must reimburse the company for personal trips, or report tolls from personal trips that were paid for by the company as part of your wages/salary.