How to Start an LLC in West Virginia (2023 Guide)

How to Form an LLC in West Virginia in 5 Steps

In order to form your LLC in West Virginia, there are certain steps you’ll need to complete:

1. Name Your West Virginia LLC
2. Choose an Agent of Process
3. File the Articles of West Virginia
4. Create an LLC Operating Agreement
5. Obtain an EIN

Step 1: Name Your West Virginia LLC

Before you get started, you will need to pick a suitable name for yourWest Virginia LLC.

This will need to comply with all applicable naming requirements under West Virginia law and be both succinct and memorable, as this will make it easily searchable by your potential clients.

1. Important Naming Guidelines for West Virginia LLCs:

• Your name must include the ending “Limited Liability Company” or “Limited Company” , or the abbreviations “LLC”, “L.L.C.”, “LC”, or “L.C.”. Keep in mind that “Limited” can be abbreviated into “Ltd” and “Company” can be abbreviated into “Co.”
• Your name cannot include words that imply that it's affiliated with a state or government body. Examples of such words include State Department, Treasury, and FBI.
• Your name cannot include certain restricted words (e.g., Architect, Dentist, Accountant, etc.) unless it’s a Professional Limited Liability Company (PLLC) and has received written approval from the relevant state body.

For more information, have a look at West Virginia’s OfficialLLC Naming Guidelines.

2. Is the name available in West Virginia?

To check whether your desired name has already been taken by another business entity in West Virginia, you can perform abusiness name searchon the West Virginia Secretary of State’s website.

If you’re not going tostart your LLCright away, it might be a good idea to consider reserving your name for up to 120 days by filing a Name Reservation application and paying the $15 filing fee.

For more information, you can have a look at ourWest Virginia LLC Name Searchguide.

3. Is the URL available?

We recommend that you check to see if your business name is available as a网络域. Even if you don't plan to start a business website right away, this is an extremely important step as it will prevent others from acquiring it, potentially saving you both time and money in the long term.

Once you have verified your name is available, you may now select a professional service to complete the LLC formation process for you.

We reviewed and ranked the118金宝app . Find out which is best for you.

FAQ: Naming a West Virginia LLC

Step 2: Choose an Agent of Process in West Virginia

After you find the right name for your LLC, you will need to nominate aWest Virginia Agent of Process. This is known as a registered agent in states outside of West Virginia, and is a necessary step in your Articles of Organization (i.e., the document used to file and register your LLC with the Secretary of State).

What is an agent of process?An agent of process is an individual or business entity responsible for receiving important tax forms, legal documents, notice of lawsuits, and official government correspondence on behalf of your business. You can think of your West Virginia registered agent as your business’s primary point of contact with the state.

Who can be an agent of process?An agent of process must be a resident of West Virginia or a corporation — such as a registered agent service — that is authorized to transact business in the state of West Virginia. Other common choices for registered agents include LLC members (e.g., yourself, a partner, etc.), and business attorneys.

FAQ: Nominating a Registered Agent

Step 3: File Your West Virginia LLC Articles of Organization

To register your West Virginia LLC, you'll need to fileForm LLD-1: Articles of Organizationwith the Secretary of State. You can do this online, by mail, or by fax.

Before filing, make sure you have completed your Certificate of Formation correctly. You will need to have filled in the following sections:

• Your LLC’s name
• The LLC’s structure (e.g., standard LLC, professional LLC, etc.)
• The address of your LLC’s principal office
• The full name and address of your LLC’s agent of process
• The email address that the SOS will use to send your LLC business correspondence
• The business website address of your LLC (optional)
• The names and addresses of your LLC’s organizers
• Your LLC’s management structure (e.g., member-managed, manager-managed, etc.) and term
• The business purpose of your LLC
• Your LLC’s requested effective date (can be up to 90 days post-filing)

Note:Qualifying veteran-owned businesses in West Virginia can file the Articles of Organization for free. Section 18 of the Articles of Organization includes all conditions that must be met for an LLC to be considered “veteran-owned.”

Qualifying veteran-owned businesses in West Virginia can file the Articles of Organization for free. See the form for a list of qualifications.

For help with completing the form, visit ourWest Virginia Articles of Organizationguide.

Note:If you're expanding your existing business to the state of West Virginia, you'll need to register as aforeign limited liability company(LLC).

FAQ: Filing West Virginia LLC Documents

Step 4: Create a West Virginia LLC Operating Agreement

An operating agreement is not required for forming an LLC in West Virginia, but it's a good practice to have one.

What is an operating agreement?An operating agreement is a legal document outlining the ownership and operating procedures of an LLC.

Why are operating agreements important?A comprehensive operating agreement ensures that all business owners are on the same page and reduces the risk of future conflict.

For more information on operating agreements, read ourWest Virginia LLC operating agreementguide.

FAQ: Creating a West Virginia LLC Operating Agreement

Step 5: Get an EIN for West Virginia LLC EIN

You can get an Employer Identification Number (EIN) from the IRS for free. It is used to identify a business entity and keep track of a business’s tax reporting. It is essentially a Social Security number (SSN) for the company.

If you are filing your LLC online, getting an EIN is included in the registration process on the WV One Stop Business Portal.

Why do I need an EIN?An EIN number is required for the following:

• To open abusiness bank accountfor the company
• For federal and state tax purposes
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Where do I get an EIN?An EIN is obtained from the IRS (free of charge) by the business owner after forming the company. This can be done online or by mail.

FOR INTERNATIONAL APPLICANTS:Youdo not need an SSNto get an EIN.Learn more here.

FAQ: Getting an EIN

Maintain Your West Virginia LLC

After you’ve successfully formed your LLC, there are a couple of steps you’ll need to periodically take in order to maintain it, including:

• Applying for a Business Registration Certificate
• Filing an annual report
• Sorting out your taxes

We’ve broken down how to complete each of these steps in greater detail below.

Apply for Business Registration Certificate

Before beginning its operations in West Virginia, your LLC will need to obtain a Business Registration Certificate, which serves as a legal recognition of your business's right to conduct activities in the state. It can be obtained from the State Tax Department by applyingonlinethrough the WV One Stop Business Portal or by filingBUS-APPwith the Tax Commissioner by mail.

Keep in mind that this certificate will last indefinitely and will not need to be updated unless:

• The name of your LLC is legally changed
• Your LLC’s location changes
• The owners of your LLC change
• The Tax Commissioner revokes or suspends your certificate

Note:You’ll need a separate certificate for each business location within the state that engages with the public in any way.

File the Annual Report

In order to remain in good standing with the Secretary of State, LLCs based in West Virginia are required to file an annual report.

This is meant to ensure that your LLC’s information is up to date, including its name, tax ID, and principal mailing address.

You will need to file your LLC’s annual report — alongside a $25 filing fee — by June 30 of each year. If you miss this deadline, your LLC may face a fine or even suffer administrative dissolution.

Note:Your annual report can be filed online using theWV One Stop Business Portal.

Sort Out Your Taxes

Regardless of where your LLC is registered, you will be required to pay certain federal taxes. This includes corporation and employer taxes (for LLCs filing as a C corporation) and federal income tax and self-employment taxes (for LLCs taxed as pass-through entities).

In addition, there are a number of different taxes you’ll be required to pay at a local and state level, which can vary depending on the nature of your business.

Below are some of the most common West Virginia business taxes:

Income Taxes

This group of taxes refers to the charges imposed by the state on the earnings of individuals and entities from business activity based in West Virginia. Depending on the tax structure of your LLC, you may need to pay the following taxes:

• Individual Income Tax:By default, an LLC’s members pay this tax at a rate that varies between 3% and 6.5% depending on the amount they receive in distributions from the business’s net earnings. The annual tax return for individual income tax is due by April 15.
• Corporate Net Income Tax:This flat tax of 6.5% is paid by LLCs that have opted to be taxed as C Corporations on their total net earnings from West Virginia sources. The annual return is due on the 15th day of the fourth month after the previous tax year ended, with estimated payments also due every quarter for businesses expected to make more than $10,000 in taxable income.

Individuals and businesses can file their state income tax returns online using the West Virginia Tax Division’sMyTaxeswebsite.

Sales and Use Taxes

In West Virginia, sales tax is imposed at a statewide rate of 6% on the sale, lease, or rental of tangible personal property and certain services – though most food and food ingredients designed for “human consumption” are exempt.

In addition to this, localities in West Virginia are permitted to impose their own additional sales tax rates (up to a maximum of 1.00%). Currently, the average combined sales tax rate is 6.55% – though this will vary depending on where your LLC is based.

之前,你可以开始收集和汇款出售s taxes you’ll first need to first obtain a sales tax permit, which you’ll get by filing a business registration form with the State Tax Department.

Note:You’ll be required to file and pay electronically through theMyTaxeswebsite if you’re paying more than $25,000 in sales taxes for the previous year.

Related Articles

• LLC Cost West Virginia
• West Virginia LLC Taxes
• 西维吉尼亚州LLC操作Agreement
• West Virginia LLC Registered Agent
• West Virginia LLC Annual Report
• How to File Articles of Organization in West Virginia
• West Virginia LLC Name Search

West Virginia Business Resources

• West Virginia Secretary of State Business Division
• West Virginia Small Business Resources
• West Virginia LLC Statutes