personal credit card used to make an LLC business purchase - how to treat on taxes

[Mikewithaquestion]

My LLC did not have enough cash in the bank this year to pay for some expenses like mailbox renewal and Annual Report fees to the state. I used my personal credit card to pay those.

Q: Can I still list them as expenses to the LLC for 2022 even though LLC funds technically did not pay them? 

For reference my total income and expenses were only a few hundred dollars each and the was a net loss in 2022.

[AliciaP1 · Accepted solution]

Yes, especially if you are a single-member LLC reporting on a Schedule C.  A single-member LLC can still be considered a disregarded entity (meaning you and the LLC are one in the same) and can deduct business expenses paid by either the LLC or you as the owner.