How to start an LLC in West Virginia in 2024

Sarah Li Cain

BLUEPRINT

Updated 1:39 p.m. UTC May 23, 2024

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There are plenty of benefits to choosing a limited liability company (LLC) as your business structure. Operating an LLC provides credibility to your operation while separating your business and personal assets in the event of any legal proceedings. This guide will show you how to form an LLC in West Virginia, including the steps you need to take, any fees you must pay and the best practices and resources for starting your LLC.

Here are the eight steps to start an LLC in West Virginia:

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8 steps to start an LLC in West Virginia

1. Name your LLC

The first step to starting your LLC is choosing a business name — a unique name that is not already registered by another business in the state. As you brainstorm names for your LLC, incorporate West Virginia’s business naming guidelines.

Then, search your preferred LLC name using the West Virginia Secretary of State’s business organization database to determine if the name is available. You should also input the name into the U.S. Patent and Trademark Office’s search trademark database tool to ensure your chosen name is not already protected against infringement on a national level.

If you find that your desired business name is already taken in West Virginia, you can make slight changes to the name to distinguish it. Reference West Virginia’s naming guidelines to ensure the changes you’re making meet the requirements to be deemed distinguishable.

If you’re not ready to file your organizing documents right away, you may consider reserving your business name. To reserve a name, fill out the NR-1 name reservation form and mail it with a $15 filing fee to the West Virginia Secretary of State. Once approved, your business name will be reserved for 120 days.

2. Choose a registered agent

West Virginia requires that you have a registered agent (also known as an “agent for service of process” in the state) to represent your LLC. A registered agent is a person or third-party entity that receives official business documents on your LLC’s behalf, including legal, financial or government paperwork.

While you can act as your own registered agent, many companies prefer to hire a registered agent service to take care of these duties. If you’re considering enlisting a service for these tasks, check out our list of the best registered agent services.

3. File you articles of organization

An articles of organization form is used to legally establish your LLC with the West Virginia Secretary of State. In West Virginia, you must file your articles of organization by mail. You can do so by filling out a West Virginia articles of organization limited liability company form and submitting the $100 filing fee.

New LLC reporting requirement alert

The U.S. Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN) has implemented a new reporting requirement for all non-exempt LLCs starting on January 1, 2024.

The requirement is called the Beneficial Ownership Information (BOI) report and it is estimated to only take about 20 minutes to complete.

Here’s what you need to know:

LLCs formed before January 1, 2024 have until January 1, 2025 to file.

LLCs formed between January 1, 2024 and January 1, 2025 have 90 days to file from the confirmed date of the businesses’ registration.

New LLCs formed after January 1, 2025 will have 30 days to file from the confirmed date of formation.

For all details, FAQs and to file, visit FinCEN’s BOI website.

4. Create an operating agreement

Though not required by the state, we highly recommend all LLCs create and implement an LLC operating agreement. An operating agreement lays out the LLC’s operational and financial policies and procedures. In doing so, it enhances members’ limited liability protection if the LLC is ever sued, helps to prevent or resolve member disputes that may otherwise lead to the LLC’s dissolution and ensures the LLC’s own interests are respected against contrary LLC state operational rules.

5. Apply for an EIN

All businesses in West Virginia must obtain an employer identification number (EIN). This federal tax number is assigned to businesses by the IRS to identify them for tax administration purposes. It’s also required to complete many key business tasks, such as hiring employees, obtaining some forms of business funding, registering your business with certain state entities and opening an LLC bank account. You can apply for an EIN online through the IRS website. It is free to apply and only takes about 15 minutes to complete.

6. Register your LLC with the West Virginia Secretary of State

Now that you have your EIN, you’re required to register your LLC with the West Virginia Secretary of State. To do so, create an account on the West Virginia one stop business portal and follow the prompts to register. Registering through the portal will simultaneously register your business with the West Virginia Secretary of State and Workforce West Virginia (useful if you hire employees).

7. Register your LLC with the West Virginia State Tax Department

Once your LLC registration has been approved by the West Virginia Secretary of State, you’re required to register your LLC with the West Virginia State Tax Department before operating. You can register using the West Virginia one stop business portal. You’ll need to pay a $30 filing fee to register with the State Tax Department, unless you’re a nonprofit, government entity or farmer.

Once your registration application is processed, you will receive an account ID number for each type of tax you are responsible for paying and a West Virginia business registration certificate. The state will also mail you any relevant tax return forms you need to submit, or you can file your taxes online.

You must explicitly display your business registration certificate in your place of business and keep a copy in each company vehicle. If you do not, you may be subject to fines of up to $50 per month.

Learn more about state tax IDs in our guide.

8. File an annual report

All LLCs in West Virginia are required to file an annual report to update the West Virginia Secretary of State on their latest business information. The report can be submitted through the West Virginia one stop business portal for a $25 filing fee, plus a $1 processing fee.

Note: The filing fee can be waived for veteran-owned companies during their first four years of business.

This report is due between January 1 and June 30 of each calendar year following your business’s initial registration with the West Virginia Secretary of State. If you do not file by the due date, you will be subject to a $50 late filing fee and risk the automatic dissolution of your LLC.

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Learn More

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Lowest published package price

$249

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Northwest Registered Agent

Learn More

Via Northwest’s website

Free version available

Lowest published package price

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Find the best LLC services for West Virginia: Best LLC services

Frequently asked questions (FAQs)

No, you must pay a $100 filing fee to submit your articles of organization. There may also be additional costs, such as reserving a business name, hiring a registered agent and obtaining business licenses and permits.

Many LLCs in West Virginia do not pay taxes because they are considered pass-through entities. This means that profits and losses pass through the LLC to its members and are reported on the individual members’ income tax returns. However, many LLCs must also pay business-specific taxes, such as wage withholding taxes (if the LLC hires employees) or sales and use taxes (if your LLC sells, leases or rents tangible products in West Virginia).

Yes, West Virginia LLCs need a registered agent. They can either hire a registered agent service or appoint an internal individual to fulfill the duty.

Yes, West Virginia businesses need to file an annual report and pay a $25 filing fee. The annual report and fee need to be submitted between January 1 and June 30 each calendar year following the LLC’s registration with the West Virginia Secretary of State.

To dissolve an LLC in West Virginia, first follow your LLC operating agreement’s instructions for dissolution. Then, submit a request, online or by mail, for a letter of good standing from the West Virginia State Tax Department. Lastly, fill out the articles of dissolution form online through the West Virginia one stop business portal or by mail and submit payment for the $25 filing fee.

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Blueprint has an advertiser disclosure policy. The opinions, analyses, reviews or recommendations expressed in this article are those of the Blueprint editorial staff alone. Blueprint adheres to strict editorial integrity standards. The information is accurate as of the publish date, but always check the provider’s website for the most current information.

Sarah Li Cain

BLUEPRINT

Sarah Li Cain is a finance and small business writer currently based in Jacksonville, Florida whose articles have been published with outlets such as Fortune, CNBC Select, the Financial Planning Association and Zillow.

Alana Rudder

BLUEPRINT

Alana is the deputy editor for USA Today Blueprint's small business team. She has served as a technology and marketing SME for countless businesses, from startups to leading tech firms — including Adobe and Workfusion. She has zealously shared her expertise with small businesses — including via Forbes Advisor and Fit Small Business — to help them compete for market share. She covers technologies pertaining to payroll and payment processing, online security, customer relationship management, accounting, human resources, marketing, project management, resource planning, customer data management and how small businesses can use process automation, AI and ML to more easily meet their goals. Alana has an MBA from Excelsior University.