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How to Form an LLC in West Virginia (7 steps)

Forming an LLC in West Virginia can be done by mail or online through the Secretary of State's One-Stop Business Portal. The standard processing time is five to ten business days, but 24-hour, two-hour, and one-hour expedited services are also available for an additional fee.
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Filing Fees

  • Domestic: $100 + $1 processing fee (online); $100 (paper)[1]
  • Foreign: $150 + $1 processing fee (online), $150 (paper)[2]

How to Form an LLC

1. Find a Business Name


Use the West Virginia Secretary of State’s Business Entity Search tool to verify that the name you wish to use for your LLC is available. If your desired business name is not taken, the words “No Records Found” will appear on the screen.

Your LLC name must contain the phrase “limited liability company” or “limited company,” or the abbreviation “L.L.C.,” “LLC,” “L.C.,” or “LC.” The words “limited” and “company” may also be abbreviated as “Ltd.” and “Co.,” respectively.[3]

2. Select an Agent for Service of Process

The agent must be an individual resident or another company or corporation authorized to do business in the state, with an address where processes, notices, and demands can be served on the company.[4]

3. Register the LLC

There are two options for registering your LLC in West Virginia: online or by mail.


Option 1: File Online

Go to www.onestop.wv.gov to begin the process of filing your LLC online.

If you have not already done so, create an account with the One-Stop Business Portal to register your LLC and have access to other online business services.


The options include “For Profit,” “Non-Profit,” “Household,” “Government Entity,” and “Voluntary Out-of-State Retailer.” In most instances, an LLC will be classified as “for profit.”


Select the general category of business activity that best describes the activity that your LLC will engage in.

On the next page, you will be prompted to use the two dropdown menus to select more specific activity categories, based on your choice on the previous page. Finally, choose the most accurate business activity description for your LLC from the available options.


On the next few pages, you will be asked whether you would like your activity category information to be made public and whether the selected category covers 100% of your business’s activities. Finally, you will be prompted to enter an “accurate and somewhat detailed” description of the activity, operations, and work process of your business.


On the subsequent pages, indicate the location of your business, who will own the business, and what type of structure you will be operating under. You will also be asked about your employees and management type.


You will be prompted to input the physical location of your business, the mailing address to be used for tax returns, and the address of the principal office.


You will need to input information for at least one organizer. You may not add information for more than two organizers.


The remaining questions on the form will ask you about the legal purpose of the LLC, your company charter, revenue and sales, and tax status.


After completing the final questions, you will be able to review your registration form and an itemized summary of the required fees and deposits. When you have submitted payment for these fees, your registration application will be officially filed.


Option 2: File By Mail

Complete the appropriate form and send the document, along with a check for the filing fee, to a Business and Licensing Division Business Center. Forms can be mailed to the One-Stop Business Center in Charleston, the North Central WV Business Center in Clarksburg, or the Eastern Panhandle Business Center in Martinsburg.


Articles of Organization – Domestic LLC – For in-state entities.
Filing fee: $100 check made payable to West Virginia Secretary of State.
Mailing address: One-Stop Business Center, 13 Kanawha Blvd. West Suite 201, Charleston, WV 25302

 


Certificate of Authority – Foreign LLC – For out-of-state entities.
Filing fee: $150 check made payable to West Virginia Secretary of State.
Mailing address: One-Stop Business Center, 13 Kanawha Blvd. West Suite 201, Charleston, WV 25302

 

4. Obtain an EIN


If your company will have employees or file employment tax returns, or if you register your LLC through the West Virginia One-Stop Business Portal, you will be required to obtain an Employer Identification Number (EIN) from the Internal Revenue Service.[5]

5. Write an Operating Agreement

Although West Virginia LLCs are not required by state law to file an operating agreement, doing so is highly recommended. An established operating agreement will help to avoid confusion or inconsistency in the operation of your business.


LLC Operating Agreement

Download: PDF, MS Word, OpenDocument

 

 

6. Choose a Tax Classification

The following are the most common types of tax classification for LLCs:

  1. LLC – In an LLC, a partnership or sole proprietorship is considered a “pass-through entity,” wherein all profits are considered income for the owners/members.
  2. S-Corporation – Under this classification, all business profits and losses are sent to the shareholders, who must pay income tax on them. An LLC must file IRS Form 2553 within 75 days of formation to file as an S-corporation.
  3. C-Corporation – Under a C-corporation classification, all business profits and losses are filed as a separate corporate entity. An LLC must file IRS Form 8832 within 75 days of formation to be recognized as a C-corporation.

7. File Annual Report

Any business registered with the West Virginia Secretary of State must file an annual report each year. The report, along with a $25 filing fee, must be submitted by June 30 of each year following the calendar year in which the business was registered.[6]