How to Form an LLC in West Virginia: Steps & Cost (2026)
You form a West Virginia LLC by filing Articles of Organization (Form LLD-1) with the West Virginia Secretary of State and paying the $100 filing fee, online through the One Stop Business Portal or by mail. You must appoint a registered agent, obtain a $30 Business Registration Certificate from the Tax Division, and file a $25 annual report each year by July 1.
Quick Answer
- Form
- Articles of Organization (Form LLD-1)
- Filing fee
- $100 (2026), to the WV Secretary of State
- Agency
- WV Secretary of State - file via the One Stop Business Portal
- Registered agent
- Required - physical West Virginia address
- Tax registration
- Business Registration Certificate - $30 - WV Tax Division
- Annual report
- $25, due between Jan 1 and July 1
West Virginia Agency and Form: Secretary of State, Form LLD-1
A West Virginia LLC is created by filing Articles of Organization with the West Virginia Secretary of State. The correct document for a limited liability company is Form LLD-1, and the Secretary of State's acceptance of it is the legal act that brings the LLC into existence under the West Virginia Uniform Limited Liability Company Act (WV Code Chapter 31B). Form LLD-1 asks for the LLC's name, its principal office, the registered agent and office, whether it is member-managed or manager-managed, the organizer, and whether the company is at-will or for a term.
The name must contain an LLC designator - such as "LLC," "L.L.C.," or "Limited Liability Company" - and must be distinguishable from names already on file. You search names and file through the West Virginia One Stop Business Portal, which routes your registration to the Secretary of State, the Tax Division, and other agencies at once; a paper Form LLD-1 by mail is also accepted. This guide covers the West Virginia process; for the national overview, see how to form an LLC and the general concept of the articles of organization.
How to Form a West Virginia LLC, Step by Step
Forming a West Virginia LLC is a five-step process centered on Form LLD-1. Each step corresponds to a requirement of the West Virginia Uniform Limited Liability Company Act, the Tax Division, or a federal tax rule.
- Choose and check your LLC name. Select a name that includes an LLC designator and is distinguishable from names already on file with the Secretary of State. Verify availability in the business search. Confirm the name also does not infringe a federal trademark.
- Appoint a West Virginia registered agent. Every LLC must designate a registered agent with a physical West Virginia street address who can accept service of process. You name the agent on Form LLD-1.
- File the Articles of Organization (Form LLD-1). Submit Form LLD-1 to the West Virginia Secretary of State and pay the $100 filing fee. File online through the One Stop Business Portal for the quickest turnaround, or send the form by mail. Once the Secretary of State accepts it, your LLC legally exists.
- Get a Business Registration Certificate. Before doing business, register with the West Virginia Tax Division and obtain a Business Registration Certificate, which costs $30. The One Stop Business Portal can handle this at the same time as your formation.
- Get an EIN, adopt an operating agreement, and file the annual report. Apply for a free federal EIN, adopt a West Virginia operating agreement, and file the $25 annual report every year between January 1 and July 1.
After these steps, open a business bank account (banks generally ask for the stamped Articles of Organization and the EIN) and keep your registered agent, Business Registration Certificate, and annual report current.
West Virginia LLC Filing Fees (2026)
The core cost of a West Virginia LLC is the $100 Articles of Organization fee, plus the $30 Business Registration Certificate. The table below lists the state fees most new LLCs encounter, each verified against the West Virginia Secretary of State or the Tax Division. Amounts are effective for 2026 and are set by the state, not by any filing service. For a full breakdown, see how much a West Virginia LLC costs.
| Item | Form | Fee (2026) | Agency |
|---|---|---|---|
| Articles of Organization (create the LLC) | Form LLD-1 | $100 | Secretary of State |
| Business Registration Certificate | One Stop / Tax Division | $30 | Tax Division |
| Annual report | One Stop Business Portal | $25 | Secretary of State |
| Change of registered agent / office | Secretary of State form | See fee schedule | Secretary of State |
| Federal EIN | IRS Form SS-4 | $0 (free) | IRS |
West Virginia waives the initial Articles of Organization filing fee for a business organized by a veteran of the U.S. armed forces, and veteran-owned businesses may be exempt from the annual report fee for their first four years. Because agent-change, expedite, and copy fees can change, confirm the current amount on the Secretary of State's fee schedule before you file.
West Virginia Registered Agent Requirement
A West Virginia registered agent is the person or entity your LLC designates to receive service of process, tax notices, and official state correspondence. The West Virginia Uniform Limited Liability Company Act requires every domestic LLC to designate and continuously maintain a registered agent and office in the state. You name the initial agent directly on Form LLD-1.
The agent must have a physical West Virginia street address - a post office box alone does not satisfy the requirement - and can be an individual resident or a qualified entity. You may act as your own registered agent, name a member or manager, or hire a commercial registered agent service. To change agents later, you file the change with the Secretary of State; confirm the current fee on the SOS fee schedule. If the LLC fails to maintain a registered agent, the Secretary of State can serve the agency itself as agent and ultimately move to administratively dissolve or revoke the company. See West Virginia registered agent requirements and the national registered agent overview.
West Virginia Annual Report
West Virginia requires every LLC to file an annual report with the Secretary of State to confirm the company's current name, principal address, registered agent, and officers or members. The fee is $25, and the report is due between January 1 and July 1 of each year following the calendar year in which the LLC registered. You file it through the One Stop Business Portal.
If you miss the July 1 deadline, the LLC falls out of good standing and the Secretary of State can administratively dissolve or revoke the entity after notice, which strips its authority to do business under its name. Reinstatement generally requires filing the delinquent report and any reinstatement paperwork the Secretary of State requires. For the full schedule and reinstatement steps, see the West Virginia annual report guide.
West Virginia State Taxes for LLCs
West Virginia does not impose a separate LLC franchise tax. Instead, an LLC's income flows through to how the IRS classifies it: by default, a single-member LLC is a disregarded entity taxed on the owner's return, and a multi-member LLC is a partnership. That income is then subject to West Virginia personal income tax, administered by the West Virginia Tax Division. An LLC that elects to be taxed as a corporation (including an S-corporation) files the corresponding West Virginia return instead.
Every LLC doing business in the state must hold a Business Registration Certificate and, if it sells taxable goods or services, collect West Virginia consumer sales and service tax. The Business Registration Certificate costs $30 and is obtained from the Tax Division through the One Stop Business Portal. West Virginia's income and sales tax rates are set by statute and can change, so confirm current rates with the Tax Division. For the mechanics of pass-through and corporate filing, see West Virginia LLC tax filing and the national business tax hub.
EIN, Business Registration, and Licenses
A federal Employer Identification Number (EIN) is issued free by the IRS and is used to open a bank account, hire employees, and file taxes. Most West Virginia LLCs need an EIN, and one is required if the LLC has more than one member or any employees. A single-member LLC with no employees can sometimes use the owner's Social Security number, but an EIN keeps business and personal finances separate - see whether you need an EIN for a bank account.
West Virginia has no single general statewide license, but the Business Registration Certificate functions as the baseline state registration every business must hold, and many cities, counties, and regulated professions require their own permits or licenses. Check the requirements for your activity and location before you open. See business licenses in West Virginia and the national business license overview, plus assumed/trade names (DBAs) if you will operate under a name other than the LLC's legal name.
Penalties for Missing West Virginia Requirements
Missing West Virginia requirements carries real consequences. If an LLC fails to file its $25 annual report by July 1, the Secretary of State may administratively dissolve or revoke the entity after notice - the company loses good standing and the exclusive right to its name, and continuing to do business as a revoked LLC can expose members to personal liability. Reinstatement generally requires filing the delinquent report and correcting the problem.
Separately, failing to maintain a registered agent is a ground for revocation, and operating without a current Business Registration Certificate can trigger penalties from the Tax Division. Keeping your registered agent, annual report, and Business Registration Certificate current is the simplest way to avoid all of these outcomes.
Closing a West Virginia LLC
To close a West Virginia LLC properly, you wind up the business, settle debts, file final federal and West Virginia tax returns, cancel the Business Registration Certificate, and file Articles of Termination with the Secretary of State. Simply abandoning the LLC leaves the annual report obligation running and can lead to revocation on the state's terms. See how to dissolve an LLC in West Virginia for the full wind-up and termination steps, and the national dissolution hub.
Frequently Asked Questions
How much does it cost to start an LLC in West Virginia?
The Articles of Organization (Form LLD-1) filing fee is $100, paid to the West Virginia Secretary of State. You also need a $30 Business Registration Certificate from the Tax Division, and the annual report costs $25. See West Virginia LLC cost.
What form do I file to create a West Virginia LLC?
Articles of Organization, Form LLD-1, with the West Virginia Secretary of State. File it online through the One Stop Business Portal or by mail with the $100 fee.
Does a West Virginia LLC need a registered agent?
Yes. Every West Virginia LLC must maintain a registered agent with a physical West Virginia address to receive service of process. You name the agent on Form LLD-1.
When is the West Virginia annual report due?
Between January 1 and July 1 each year following registration. The fee is $25, filed through the One Stop Business Portal, and missing it can lead to administrative dissolution.
Do I need a Business Registration Certificate in West Virginia?
Yes. Before doing business, register with the West Virginia Tax Division and obtain a Business Registration Certificate, which costs $30. It is separate from the Secretary of State filing.
How is a West Virginia LLC taxed?
By default a single-member LLC is a disregarded entity and a multi-member LLC is a partnership, with income passing through to the owners and taxed under West Virginia's personal income tax.
Related
- How to form an LLC (cluster hub)
- West Virginia registered agent requirements
- How much does a West Virginia LLC cost?
- West Virginia annual report
- West Virginia LLC tax filing
- How to get an EIN
- How to dissolve an LLC in West Virginia
- How to form an LLC in Virginia (sibling)
Sources
- West Virginia Secretary of State - Limited Liability Companies (Form LLD-1, registered agent).
- West Virginia Secretary of State - Business Division (formation and filing).
- West Virginia Secretary of State - Annual Reports ($25 fee; January 1–July 1 window).
- West Virginia One Stop Business Portal - One Stop Business Portal.
- West Virginia One Stop - Annual Reporting (online filing, $25 fee).
- West Virginia One Stop - Annual Report Filing Instructions (PDF).
- Justia - WV Code Chapter 31B (Uniform Limited Liability Company Act).
- Justia - WV Code Chapter 31B, Article 1 (registered agent, general provisions).
- Justia - WV Code Chapter 11, Article 12 (Business Registration Tax; $30 certificate).
- Justia - WV Code Chapter 11, Article 21 (Personal Income Tax).
- IRS - Limited Liability Company (LLC) (federal default classification).
- IRS - Get an Employer Identification Number (free EIN).
- IRS - Single Member Limited Liability Companies (disregarded-entity default).
- IRS - About Form 2553 (S-corp election).
- Cornell Legal Information Institute - Limited Liability Company (LLC) (Wex definition).
LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the West Virginia Secretary of State and West Virginia Tax Division before acting.