How to Form an LLC in West Virginia (2026)
Reviewed by DocDraft Legal Team · West Virginia · Last updated 2026-08-06
A limited liability company (LLC) is a business structure that legally separates the company from the people who own it, so the owners are generally not personally responsible for the company's debts. Forming one in West Virginia means filing a formation document with a state agency and paying its fee to bring the company into legal existence. In West Virginia you create an LLC by filing the Articles of Organization with the Secretary of State and paying a $100 filing fee. What makes West Virginia straightforward is what it does not charge. The state imposes no franchise tax or annual privilege tax on a standard LLC, so the main recurring obligation is a low-cost annual report. West Virginia LLCs file an annual report with the Secretary of State for a $25 fee, due by July 1 each year, which keeps the company in good standing. West Virginia LLCs are governed by the West Virginia Uniform Limited Liability Company Act in Chapter 31B of the West Virginia Code. This guide explains what an LLC is, the exact West Virginia steps and fees, and the deadlines that keep the company active.
Find out where you stand in West Virginia
Where are you in forming your LLC?
DocDraft provides document preparation, not legal advice.
How do you form an LLC in West Virginia?
File the Articles of Organization with the West Virginia Secretary of State and pay the $100 filing fee. You must name a registered agent with a physical West Virginia street address who accepts legal papers. Filings are typically processed in about 5 to 10 business days, and the LLC exists once the Secretary of State files it.
Does a West Virginia LLC have to pay a franchise tax?
No. West Virginia imposes no franchise tax or annual privilege tax on a standard LLC. The main recurring state obligation is the annual report filed with the Secretary of State for a $25 fee. LLCs still report their income for state and federal taxes, but there is no separate minimum entity tax to keep the company active.
When is the West Virginia LLC annual report due?
Every West Virginia LLC files an annual report with the Secretary of State for a $25 fee, due by July 1 each year. The report confirms the LLC's address, its members or managers, and its registered agent. Filing on time keeps the company in good standing and avoids late penalties or administrative dissolution.
Does West Virginia require newspaper publication to form an LLC?
No. West Virginia does not require an LLC to publish notice of its formation in a newspaper. Unlike New York, Arizona, and Nebraska, where publication is a condition of forming or operating, a West Virginia LLC is complete once the Secretary of State files the Articles of Organization, with no separate publication step or cost.
West Virginia LLC formation at a glance
You form a West Virginia LLC by filing the Articles of Organization with the Secretary of State for a $100 filing fee, submitted through the state's One Stop Business Portal or by mail. What sets West Virginia apart is what it leaves out. The state charges no franchise tax and no annual privilege tax on a standard LLC, so there is no recurring minimum entity tax like the $800 California charges. The main ongoing obligation is an annual report filed with the Secretary of State for a $25 fee, due by July 1 each year, which keeps the LLC's address, management, and registered agent current. Every West Virginia LLC must name and continuously maintain a registered agent with a physical West Virginia street address to accept lawsuits and official notices. West Virginia does not require newspaper publication. You can reserve an available business name with the Secretary of State for a $15 fee while you prepare your paperwork. The governing statute is the West Virginia Uniform Limited Liability Company Act, Chapter 31B of the West Virginia Code.
Forming a two-owner West Virginia LLC, step by step
Suppose two friends in Charleston want to open a small landscaping business as an LLC. First they search the West Virginia Secretary of State's business entity search to confirm their name is available and includes a designator such as LLC, and they can reserve the name with the Secretary of State for a $15 fee while they prepare paperwork. Next they appoint a registered agent: one owner lives in West Virginia and agrees to serve, using a West Virginia street address, not a P.O. box, where legal papers can be delivered during business hours. They then file the Articles of Organization with the Secretary of State, often through the One Stop Business Portal, and pay the $100 filing fee. The LLC legally exists once the Secretary of State files it, typically within about 5 to 10 business days. Because they have two members, they also write an operating agreement setting each owner's percentage and how profits split, even though West Virginia does not require them to file it. They register with the West Virginia State Tax Department for a business registration certificate and apply to the IRS for a free EIN so the partnership can file taxes and open a bank account. Finally they calendar the annual report, due by July 1 each year for a $25 fee, which keeps the LLC in good standing. Because West Virginia charges no franchise tax, that $25 report is the main recurring state cost of keeping the company active.
Relevant Laws
West Virginia Uniform Limited Liability Company Act (W. Va. Code Chapter 31B)
Chapter 31B governs the formation, management, and dissolution of every West Virginia LLC. It sets who may form an LLC, the required contents of the Articles of Organization, the registered agent requirement, and the default rules for member-managed and manager-managed companies. West Virginia adopted the Uniform Limited Liability Company Act as the framework for its LLCs.
W. Va. Code § 31B-2-203 (Articles of Organization)
Requires an LLC to be formed by delivering Articles of Organization to the West Virginia Secretary of State for filing. The articles state the LLC's name, its designated office, its registered agent, and whether it is member-managed or manager-managed. The Secretary of State charges a $100 filing fee to file the Articles of Organization.
W. Va. Code § 31B-1-108 (Registered agent and designated office)
Requires every West Virginia LLC to designate and continuously maintain a registered agent and a designated office in the state. The registered agent, an individual residing in West Virginia or an authorized agent service, receives lawsuits and official notices for the company. The agent's West Virginia street address goes on the Articles of Organization and the annual report.
West Virginia annual report requirement
West Virginia requires every LLC to file an annual report with the Secretary of State, due by July 1 each year, for a $25 fee. The report keeps the LLC's principal address, its members or managers, and its registered agent current. Missing the annual report can lead the Secretary of State to revoke the LLC's good standing or administratively dissolve it.
West Virginia business registration (State Tax Department)
Beyond forming the LLC, West Virginia requires most businesses to obtain a business registration certificate from the State Tax Department before doing business in the state. This is separate from the Secretary of State filing and covers the LLC's tax accounts. West Virginia does not impose a separate franchise tax on a standard LLC.
IRS federal tax classification (default pass-through)
The IRS does not tax the LLC as a separate category. By default a single-member West Virginia LLC is disregarded and taxed like a sole proprietorship, and a multi-member LLC is taxed as a partnership, with income passing through to the owners. An LLC may instead elect S corporation or C corporation treatment. This federal classification is separate from West Virginia's own tax rules.
Regional Variances
How forming an LLC in West Virginia differs from other states
No franchise tax or minimum entity tax
This is the headline difference. West Virginia charges no franchise tax and no annual privilege tax on a standard LLC. Compare that to California's $800 minimum annual franchise tax or Delaware's $400 annual tax. In West Virginia the only recurring state cost to stay active is the $25 annual report, so the cost of keeping the company alive is low.
Low-cost annual report due July 1
West Virginia requires an annual report filed with the Secretary of State for a $25 fee, due by July 1 each year. Many states charge more or use a formation-anniversary due date. West Virginia's fixed July 1 deadline is easy to calendar, and the fee is among the lower annual costs across the states.
No newspaper publication requirement
West Virginia does not require you to publish notice of formation in a newspaper. New York, Arizona, and Nebraska do, which adds cost and a deadline. A West Virginia LLC is complete once the Secretary of State files the Articles of Organization, with no publication step.
Formation document and filing office
West Virginia uses the Articles of Organization, filed with the Secretary of State, often through the One Stop Business Portal. Some states call the document a Certificate of Formation or Certificate of Organization, and some route filings through a Division of Corporations rather than the Secretary of State.
Flat $100 filing fee
West Virginia's Articles of Organization filing fee is a flat $100. That sits in the middle of the national range, below states like Massachusetts at $500 or Tennessee at $300, and above low-fee states like Michigan at $50. There is no member-count multiplier, so the cost does not rise with the number of owners.
Suggested Compliance Checklist
Confirm your LLC name is available and compliant
Before filing days after startingSearch the West Virginia Secretary of State's business entity search to confirm your desired name is not already in use and that it includes a required designator such as LLC or Limited Liability Company. Avoid restricted words that need special approval. You can reserve an available name with the Secretary of State for a $15 fee while you prepare your Articles of Organization.
Appoint a registered agent
Before filing days after startingWest Virginia requires a registered agent with a physical West Virginia street address who is available during business hours to accept legal documents. Decide whether you, a co-owner who lives in West Virginia, or a commercial registered agent service will serve. You will name the agent on the Articles of Organization, so settle this first.
File the Articles of Organization with the Secretary of State
To create the LLC days after startingFile the Articles of Organization with the West Virginia Secretary of State, often through the One Stop Business Portal, and pay the $100 filing fee. The LLC legally exists only once the Secretary of State files it, typically within about 5 to 10 business days. Keep the filed confirmation as proof of formation.
Adopt an operating agreement
At or soon after formation days after startingPut the ownership percentages, profit split, management structure, and exit rules in writing. West Virginia's LLC act lets members set their own rules through an operating agreement, but you do not file it with the state. It governs how the LLC runs and overrides the act's default rules. Attorney review of the agreement is available as an option through DocDraft.
Register with the West Virginia State Tax Department
Before doing business days after startingMost West Virginia businesses must obtain a business registration certificate from the State Tax Department before doing business in the state. This is separate from the Secretary of State filing and sets up the LLC's state tax accounts. Confirm which accounts apply to your activity, such as sales tax, with the State Tax Department.
Get a federal EIN from the IRS
Before opening a bank account or hiring days after startingApply for an Employer Identification Number free on the IRS website. Multi-member LLCs, LLCs with employees, and LLCs electing corporate tax treatment need one. Single-member LLCs with no employees usually get one anyway to open a business bank account and keep business and personal finances separate.
File the annual report by July 1
By July 1 each year days after startingFile the annual report with the West Virginia Secretary of State by July 1 each year and pay the $25 fee. It lists the LLC's address, members or managers, and registered agent. Filing on time keeps the LLC in good standing. Missing it can lead to late penalties and, if unfiled, administrative dissolution, so calendar the July 1 deadline.
| Task | Description | Document | Days after starting |
|---|---|---|---|
| Confirm your LLC name is available and compliant | Search the West Virginia Secretary of State's business entity search to confirm your desired name is not already in use and that it includes a required designator such as LLC or Limited Liability Company. Avoid restricted words that need special approval. You can reserve an available name with the Secretary of State for a $15 fee while you prepare your Articles of Organization. | - | Before filing |
| Appoint a registered agent | West Virginia requires a registered agent with a physical West Virginia street address who is available during business hours to accept legal documents. Decide whether you, a co-owner who lives in West Virginia, or a commercial registered agent service will serve. You will name the agent on the Articles of Organization, so settle this first. | - | Before filing |
| File the Articles of Organization with the Secretary of State | File the Articles of Organization with the West Virginia Secretary of State, often through the One Stop Business Portal, and pay the $100 filing fee. The LLC legally exists only once the Secretary of State files it, typically within about 5 to 10 business days. Keep the filed confirmation as proof of formation. | - | To create the LLC |
| Adopt an operating agreement | Put the ownership percentages, profit split, management structure, and exit rules in writing. West Virginia's LLC act lets members set their own rules through an operating agreement, but you do not file it with the state. It governs how the LLC runs and overrides the act's default rules. Attorney review of the agreement is available as an option through DocDraft. | llc-operating-agreement | At or soon after formation |
| Register with the West Virginia State Tax Department | Most West Virginia businesses must obtain a business registration certificate from the State Tax Department before doing business in the state. This is separate from the Secretary of State filing and sets up the LLC's state tax accounts. Confirm which accounts apply to your activity, such as sales tax, with the State Tax Department. | - | Before doing business |
| Get a federal EIN from the IRS | Apply for an Employer Identification Number free on the IRS website. Multi-member LLCs, LLCs with employees, and LLCs electing corporate tax treatment need one. Single-member LLCs with no employees usually get one anyway to open a business bank account and keep business and personal finances separate. | - | Before opening a bank account or hiring |
| File the annual report by July 1 | File the annual report with the West Virginia Secretary of State by July 1 each year and pay the $25 fee. It lists the LLC's address, members or managers, and registered agent. Filing on time keeps the LLC in good standing. Missing it can lead to late penalties and, if unfiled, administrative dissolution, so calendar the July 1 deadline. | - | By July 1 each year |
Frequently Asked Questions
An LLC, or limited liability company, is a business structure that legally separates the company from the people who own it. The owners, called members, are generally not personally liable for the company's debts or lawsuits, so a creditor usually cannot reach a member's home or savings for a business obligation. In West Virginia, LLCs are created under the West Virginia Uniform Limited Liability Company Act in Chapter 31B of the West Virginia Code. It pairs that liability shield with pass-through taxation and lighter paperwork than a corporation.
You create a West Virginia LLC by filing the Articles of Organization with the West Virginia Secretary of State and paying a flat $100 filing fee. The articles list the LLC's name, its designated office, its registered agent, and whether it is member-managed or manager-managed. You can file online through the One Stop Business Portal or by mail. The company legally exists only once the Secretary of State files the document, typically within about 5 to 10 business days.
Yes. If you are not ready to file the Articles of Organization, you can reserve an available name with the West Virginia Secretary of State for a $15 fee, which holds it while you prepare your paperwork. First search the Secretary of State's business entity search to confirm the name is not already taken and that it includes a required designator such as LLC or Limited Liability Company. Reservation is optional, not a condition of forming the LLC.
The only recurring state cost is the $25 annual report filed with the West Virginia Secretary of State, which updates the LLC's address, members or managers, and registered agent. West Virginia charges no franchise tax and no minimum privilege tax on a standard LLC, so there is no separate entity tax to stay active. Your LLC still reports its income for state and federal tax, but $25 a year is the core cost of staying in good standing.
Usually yes. Beyond forming the LLC, most West Virginia businesses must obtain a business registration certificate from the West Virginia State Tax Department before doing business in the state. This is a separate step from the Secretary of State filing and sets up the LLC's state tax accounts, such as sales tax if it applies to your activity. The One Stop Business Portal lets you reach the Secretary of State and the State Tax Department in one place.
By default, the IRS disregards a single-member West Virginia LLC and taxes it like a sole proprietorship, with the income reported on the owner's personal return. A multi-member LLC is taxed as a partnership by default. Either can instead elect S corporation or C corporation treatment with the IRS. West Virginia does not add a franchise or entity-level tax on a standard LLC, so the pass-through income is what gets taxed at the state level.
Yes. Chapter 31B of the West Virginia Code requires every LLC to name and continuously maintain a registered agent with a physical West Virginia street address, not a P.O. box, available during business hours to accept lawsuits and official notices. You can serve as your own agent, name a co-owner who lives in West Virginia, or hire a commercial registered agent service. The agent's address appears on both the Articles of Organization and the annual report. Attorney review of your formation documents is available if you want a licensed attorney to check them.
Other West Virginia guides
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