I have both business and personal checking accounts.
For employee contributions to my self-employed 401k, does it matter for legal or tax purposes which account I draw a contribution from?
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The account to or from which anything flows shouldn't matter for anything tax related. What matters is that it's correctly accounted for in the books. It's just generally easier to have a separation between personal and business funds if they're in separate accounts. Also note this doesn't apply to all types of businesses. Bigger businesses tend to have stricter audit requirements. This should apply to passthrough businesses.
I'm not a lawyer/accountant/tax advisor.