I am setting up a SEP IRA to make contributions for the 2017 tax year. I have a single member LLC. Do I use my personal or business bank account to fund the account, or does it matter since it is a pass-through entity?
If you've elected to treat your single-member LLC as a corporation (S corp or C corp), the contribution must be made from corporation funds (the business account). If the single-member LLC is not an corporation, it is a disregarded entity (reporting on Schedule C of your personal tax return) and there is no ownership difference between the business account and your personal account, so it wouldn't matter which account you used.