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Basic
$199
Fees for filing legal documents to register or maintain a business.
02 weeks processing
Agent fee
Registered Address
Document filing with the Secretary of State
Standard
$499
Fees for filing legal documents to register or maintain a business.
05 days processing
Includes everything in basic package
Comprehensive name check
Preparation of Articles of Incorporation
Lifetime customer support (phone & email)
Federal Tax ID (EIN) Obtainment Service
Premium
$599
Fees for filing legal documents to register or maintain a business.
01 day processing
Includes everything in standard package
2 hours of free tax consultation
Key Points of West Virginia LLCs
Strong Liability Protection
West Virginia LLCs limit personal liability, shielding members and managers from most business debts and legal obligations.
Favorable Cost & Tax
West Virginia offers one of the lowest costs of doing business among U.S. states, with no new general business taxes added in over 20 years and a business-friendly tax climate.
Balanced Tax Structure
West Virginia LLCs benefit from pass-through taxation with no entity-level franchise tax, paired with a moderate corporate income tax rate.
Understanding West Virginia LLCs
A West Virginia LLC combines the liability protection of a corporation with the organizational flexibility of a partnership or solo ownership, making it popular for entrepreneurs who want legal safety without heavy ongoing formalities.
What is a West Virginia LLC?
It is a business entity organized under state law that limits personal liability of its members/managers. It allows choice of management, requires a registered agent in West Virginia, a unique name, and filing of Articles of Organization.
A West Virginia LLC offers several benefits, including:
Protection of personal assets from business liabilities. Predictable costs: fixed formation fee, consistent annual report fee. Flexibility in internal governance and management. Simple compliance windows for annual reports.
Why choose an LLC in West Virginia?
Choosing an LLC in West Virginia gives you liability protection, steady and reasonable ongoing fees, and a well-defined legal framework. It works well for small business owners who want structure without overly complex regulatory burdens.
Key Benefits Include:
Privacy Protection
No Double Taxation
Business Credibility
Legal Environment
Tax Flexibility
Clear Guidelines
Pros and Cons of an LLC in West Virginia
Starting a West Virginia LLC: Benefits
A West Virginia LLC protects personal assets, provides flexible management, and has affordable formation costs. Also, the state offers relative simplicity in filings and legal structure.
Taxation of a West Virginia LLC
By default, LLCs enjoy pass-through taxation: profits/losses flow to members’ personal tax returns. State level taxes depend on business activity; the LLC itself does not pay separate entity income tax unless choosing a different status.
Starting a West Virginia LLC: Drawbacks
You must file an Annual Report every year; missing deadlines can lead to penalties or possibly administrative dissolution. Some business types require additional local licenses. Also, online filing convenience fees may apply.
Who Can Form an LLC in West Virginia?
Any individual or business entity (including non-residents and foreign LLCs) may form or register to operate an LLC in West Virginia.
Types of LLCs in West Virginia
Domestic LLC (West Virginia-based LLC)
A domestic LLC is one formed under West Virginia law, operating primarily in the state. It must file Articles of Organization, appoint a registered agent, comply with Annual Report filings, and maintain active status.
Foreign LLC (Out-of-state LLC registering in West Virginia)
A foreign LLC (formed in another state) that wishes to transact business in West Virginia must register with the Secretary of State, appoint a registered agent in WV, and satisfy Annual Report and state-registration requirements.
Series LLC
West Virginia permits Series LLCs under its law (see the Articles form allowing a “Series LLC” option).
Professional LLC (PLLC)
West Virginia allows formation of Professional LLCs (for licensed professions), albeit subject to professional licensing requirements.
How to Start an LLC in West Virginia
Choose a Business Name
Select a unique name that includes "LLC" or "L.L.C." and ensure it’s distinguishable from existing entities in West Virginia. Use the Secretary of State’s name search tool to verify availability.
Appoint a Registered Agent
Designate a registered agent to accept legal documents. This can be an individual or a registered service company with a physical address in West Virginia.
File the Articles of Organization
Submit Form LLC to the West Virginia Secretary of State, providing LLC name, principal office address, and registered agent details.
Create an Operating Agreement
Though not required, it’s recommended to draft an Operating Agreement outlining ownership, governance, and profit distribution to reinforce liability protection and support tax compliance.
West Virginia LLC Requirements
Age and Residency
Number of Members
Management Structure
Registered Agent and Office
Name Compliance
West Virginia LLC Application
To start an LLC in West Virginia, the key step is filing the Articles of Organization with the West Virginia Secretary of State. This officially creates your LLC.
Required Information
- LLC name (must include “LLC,” be unique in state) and comply with naming rules.
- Registered agent name and physical address in West Virginia.
- Principal business address.
- Names and addresses of members or managers with authority.
- Whether member-managed or manager-managed.
Filing Options
- Online: File online via the West Virginia One Stop Business Portal.
- By Mail / Paper: File by mail using forms provided by the Secretary of State.
Post-Filing Requirements
- Operating Agreement is not legally required by the state but strongly recommended for internal governance.
- Obtain Business Registration Certificate with the State Tax Department for licensing and tax identification purposes.
- Maintain registered agent information and ensure all required filings are up to date.
West Virginia LLC Taxation
Pass-Through Entity Treatment
LLCs by default are taxed as pass-through entities: members report profits or losses on their individual tax returns.
State & Local Taxes
While there’s no separate state “franchise tax” on LLCs, businesses may be subject to state business or licensing taxes, sales/use taxes, and any local taxes depending on where they operate.
Business & Occupation (B&O) Tax
West Virginia imposes a gross receipts-based Business & Occupation (B&O) Tax on certain business activities. The tax applies to gross income from business conducted in the state.
No Minimum LLC-Level Income or Franchise Taxes for All
West Virginia does not impose a general franchise tax for all LLCs beyond the Annual Report fee.
West Virginia LLC Annual Filing (Annual Report / Statement of Information)
What to File
The Annual Report must include the LLC’s name; principal and mailing addresses; registered agent name and address; names and addresses of members/managers with signature; any changes; email address.
Filing Deadlines
Annual Report is due between January 1 and June 30 every year after the calendar year in which the LLC is formed.
Penalties & Consequences
Late filing results in a late fee, and failure to file may lead to administrative dissolution, loss of good standing, or loss of liability protection.
Expanding Your West Virginia LLC
As your business grows, you may wish to operate in states beyond West Virginia. This typically means registering as a foreign LLC in each state where you do business and adhering to local tax, filing, and licensing requirements.
Registering a Foreign LLC in West Virginia
If your LLC was formed in another state but wishes to do business in West Virginia, you must file a Foreign LLC Application with the Secretary of State, appoint a West Virginia registered agent, and file required reports.
Doing Business in Other States
To maintain compliance, you should foreign-qualify your LLC in those states, meet their annual/biannual/reporting obligations, licensing requirements, and keep good standing both in West Virginia and in any other jurisdiction you operate in.
Find The Right State To
Form An LLC
Every state has different rules, costs, and considerations for LLC formation.
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Doing Business in West Virginia
Frequently Asked Questions
Yes, most states require you to have a registered agent to handle legal documents and notices during business hours.
While not always required by law, having an operating agreement is a smart move to outline your LLC’s rules and avoid disputes down the road.
An EIN is a federal tax ID; most LLCs need one to open a business bank account, file taxes, or hire employees.