If you want to start a small business in West Virginia or you've been operating as a sole proprietor or partnership and want more personal protection from your business, then you might want to consider forming a limited liability company (LLC). An LLC is a popular business choice for all kinds of businesses. It combines the limited liability of a corporation with the flexibility and lack of formalities provided by a partnership or sole proprietorship.
Here are the steps you need to take to form an LLC in West Virginia. For more information on how to form an LLC in any state, see our article on how to start an LLC.
The first step to creating your LLC is choosing a name for your business. West Virginia has rules for what you can and can't name your LLC.
LLC name must be distinguishable. Your LLC's name must be distinguishable (different) from the names of any corporations, LLCs, limited partnerships, limited liability partnerships, and fictitious names already on file with the West Virginia Secretary of State (SOS). You can check names for availability by doing a business entity search on the SOS website. (W. Va. Code § 31B-1-105 (2024).)
LLC name must include an entity designator. Under West Virginia law, your LLC name must contain the words "limited liability company" or "limited company" or one of the following abbreviations:
You can abbreviate "limited" to "ltd." and "company" to "co." (W. Va. Code § 31B-1-105 (2024).)
Name reservation. You can reserve a name for 120 days by filing an Application for Name Reservation (Form NR-1) with the SOS. As of 2024, the filing fee to reserve a name is $15. (W. Va. Code § 31B-1-106 (2024).)
Using a trade name. When doing business out in the real world, you don't have to use your LLC's official legal name as it appears on your articles of organization. You can instead use a trade name, sometimes called a "DBA" (short for doing business as), or "fictitious name," or "assumed name." If you choose to go by a name other than your LLC's legal name, you must register your trade name by filing an Application for Trade Name (DBA) with the SOS. As of 2024, the filing fee to register a trade name is $25. (W. Va. Code § 47-8-4 (2024).)
Read the name availability and requirements webpage on the West Virginia (WV) One Stop Business Portal for more information.
You create a West Virginia LLC by filing Articles of Organization (Form LLD-1) with the SOS. The articles must include:
(W. Va. Code § 31B-2-203 (2024).)
You can file the articles online through the WV One Stop Business Portal. You'll need to create an account to submit the filing. You can also mail the completed articles of organization form with the required fee to the SOS. As of 2024, the fee to file West Virginia articles of organization is $100.
After filing the paperwork to create your LLC, you and the other LLC members should draft an operating agreement for your company. West Virginia, like most states, doesn't require an LLC to have an operating agreement. But it's a good idea to create one. You don't need to file the agreement with the SOS.
An LLC's operating agreement is an internal document that governs the affairs of the company and the conduct of its business, as well as the relations among members, managers, and the company. Specifically, this agreement is the primary document that establishes the rights, powers, duties, liabilities, and obligations of the members among themselves and to the LLC.
If an LLC doesn't have an operating agreement or the operating agreement is silent on any terms, West Virginia's default LLC rules will apply.
Other tax and regulatory requirements might apply to your LLC. For instance, your LLC might need to obtain an EIN, apply for business licenses and permits, and register for business taxes.
EIN. If your LLC has more than one member, it must obtain a federal employer identification number (EIN), even if it has no employees. If you form a single-member LLC, you must obtain an EIN for your LLC only if you'll have employees or you elect to have your LLC taxed as a corporation instead of a sole proprietorship (disregarded entity). You can obtain an EIN by completing an online EIN application on the IRS website. There's no filing fee.
Business licenses. Depending on your LLC's business activities and location, your LLC could need to obtain other local and state business licenses. For local licenses, check with the clerk for the city where the LLC's primary place of business is located (or county if it's in an unincorporated area). For state license information, consult the licenses, permits, and renewals and occupational, professional, and special licenses and permits pages on the WV One Stop Business Portal. For more information and guidance, see our article on how to get a small business license.
West Virginia State Tax Department. Before doing business in the state, every business must register with the State Tax Department to obtain a business registration certificate. You can register your business online via the WV One Stop Business Portal or submit a new business registration application (Form WV BUS-APP) to the Tax Commissioner. As of 2024, you must pay a $30 tax for each business registration certificate. (W. Va. Code § 11-12-3 (2024).)
See the Tax Division's business registration page for more details on this registration requirement. You can find information about other business taxes on the business section of the Tax Division website.
If you need personalized legal help at this stage or at any point in the process, talk to a West Virginia business or tax lawyer. They can help you with your business registrations, tax and regulatory obligations, and organizational documents.
When starting your West Virginia LLC, you should check out the WV One Stop Business Portal. The portal has information about planning, starting, operating, expanding, and moving your business. This website has plenty of resources and services for new business owners, including regulations, training, and e-filing options.
Here are some other questions you might have about your West Virginia LLC.
If you're just starting your business or have already been operating as a sole proprietor, you should consider forming an LLC. LLCs limit an owner's personal liability for business debts and lawsuits and offer a lot of flexibility when it comes to ownership, management, and taxation of the business.
To learn more about LLCs and decide if it's the right business structure for you, see our article on LLC basics.
Below are the fees (as of 2024) you might need to pay to form your LLC in West Virginia:
Filing on your own is often the cheapest option, but completing all of the forms and filing them yourself can be complicated. Hiring a lawyer is another option, but it will often cost you hundreds, if not thousands, of dollars in the process. If you'd like help completing all the filings, try our online LLC formation service.
To learn more about the costs associated with forming and running an LLC, see our article on how much it costs to form an LLC.
Yes. Every domestic and foreign LLC transacting business in West Virginia must file an annual report with the SOS. The report must be filed between January 1 and July 1 of each year following the calendar year that the LLC began business. (W. Va. Code § 31B-2-211 (2024).)
You can file the annual report online through the WV One Stop Business Portal. As of 2024, the fee to file the annual report in West Virginia is $25.
For more information, read our article about LLC annual report and tax filing requirements in West Virginia.
Apart from annual reports, your LLC will need to file and pay applicable taxes to the local, state, and federal governments. In addition, your LLC might need to obtain and periodically renew any required general or special business licenses or permits. You'll be responsible for keeping track of these maintenance requirements to keep your LLC in good standing and legally compliant.
Starting in 2024, all LLCs were previously required to submit a beneficial ownership information (BOI) report to the Financial Crimes Enforcement Network (FinCEN), a bureau of the U.S. Department of Treasury. However, in March 2025, after some constitutional challenges, FinCEN revised the BOI reporting rule so that the requirement only applies to companies created outside the U.S. So, if you form your LLC within the U.S., then you no longer need to worry about the BOI reporting requirement.
You're not required to have an operating agreement in West Virginia but it's highly advantageous to have one. An operating agreement will help protect your limited liability status, prevent financial and managerial misunderstandings, and ensure that you decide on the rules governing your business instead of state law by default.
Every individual and business must register with the West Virginia State Tax Department before conducting any business activities in the state. You need a business registration certificate for each business location. You don't need to renew the certificate unless information about your business changes. As of 2024, you must pay a $30 tax for each business registration certificate. See the business registration FAQ page for more details.
Your LLC might need to obtain other licenses and permits through the city, county, or state. For local licenses, check with the clerk for the city where the LLC's primary place of business is located (or the county clerk if it's in an unincorporated area).
Yes. To do business in West Virginia, all LLCs organized outside of the state must apply for a certificate of authority with the state. To register, file an Application for Certificate of Authority (Form CF-1) with the SOS. You must include with your application a certificate of existence or similar document (such as a certificate of good standing) from your home state dated during the current tax year. (W. Va. Code § 31B-10-1002 (2024).)
You can file the application online via the WV One Stop Business Portal or by postal mail. As of 2024, the filing fee is $150.
Before filing, make sure the LLC's name is available in West Virginia by checking the state's business name database. If your LLC name isn't available in West Virginia, you should do the following:
(W. Va. Code § 31B-10-1005 (2024).)
Yes. For most formation purposes, a West Virginia single-member LLC is considered the same as a multi-member LLC. The steps to form a single-member LLC in West Virginia are the same as those listed above.
Single-member LLCs do have additional flexibility when it comes to filing a tax return. To learn more, see our article on how single-member LLCs pay federal income tax.
Yes. If you provide a licensed professional service in West Virginia and want to form an LLC, you can form a professional LLC (PLLC). Examples of providers of professional services include architects, attorneys, dentists, certified public accountants, physicians, and more. Generally, if you provide a service that requires you to obtain a West Virginia state license before practicing, then you provide a professional service.
You can form a professional LLC to perform one or more compatible professional services. Only professionals licensed to perform the same or compatible services can become members of the same professional LLC. The professional LLC's name must include the phrase "professional limited liability company" or an abbreviation.
(W. Va. Code §§ 31B-13-1301 and following (2024).)
If you want to close your business, you should legally dissolve your LLC to limit your liability for lawsuits and government fees. To dissolve an LLC in West Virginia, you should:
(W. Va. Code §§ 31B-8-801 and following (2024).)
You'll also need to close your tax accounts and take any other steps necessary to close out your business. See our article on what you need to do when closing your business for more in-depth information and guidance.
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