West Virginia LLC – WV Limited Liability Company – LLC in West Virginia
The following table sets forth a comprehensive summary of this state’s LLC laws, filing requirements, taxation and more.
Keep in mind though, that the information in this table is subject to the whim of each state’s lawmakers, so the information is constantly changing.
It’s a good idea to do a reality check with the Secretary of State’s office to confirm that the information is still current.
|Secretary of State Contact Information
West Virginia Secretary of State
Building 1, Suite 157-K
1900 Kanawha Boulevard East
Charleston, West Virginia, WV 25305-0770
|LLC Filing and Assistance Website Address
|LLC Filing Fees
|To organize, an LLC must file Articles of Organization and submit a filing fee of $100. Foreign LLCs must register by filing an Application for Certificate of Authority for a Limited Liability Company along with a filing fee of $150.
|LLC Name Reservation Information and Fees
|West Virginia organizers may reserve an LLC name by filing an Application for Reservation of Name on Form NR-1 accompanied by a $15 filing fee. The name reservation remains effective for 120 days.
|Link to Get LLC Formation Forms
|Periodic LLC Reporting Requirements
|LLCs doing business in West Virginia must file an annual report by April 1 each year. The filing fee is $10.
|Link to Get LLC Tax Forms
|LLC Tax Summary
|LLCs doing business in West Virginia must file a Business Franchise Tax Return each year. The tax rate is $.75 per $100 of taxable income, with a minimum annual tax of $50.
|Chapter 31B of the West Virginia Code
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Michael Spadaccini is the author of 8 books on self-help legal matters such as, Ultimate LLC Compliance Guide: Covers All 50 States (Ultimate Series), Ultimate Book of Forming Corps, LLCs, Partnerships & Sole Proprietorships, and Ultimate Guide to Forming an LLC in Any State, Second Edition (Ultimate Series).
You can view his Amazon Author Profile Here.