Can I deduct expenses paid out of my personal checkbook?

Yes. It doesn’t matter which checkbook you use for an expense to be deductible for your business. Whether you write a check for house utilities out of your personal checkbook or your business checkbook, you are still entitled to deduct a portion of the amount as a business deduction.

You are not required to have a business checkbook.

If you incorporate your business or form a partnership, you must have a business checkbook and only pay for business expenses out of this checkbook.