Start an LLC in West Virginia

The first item on your list is giving your LLC a name. The full set of naming rules is spelled out in in WV Code §31B-1-105. But at minimum, your LLC’s name must:

• Include an approved indicator like “limited liability company,” “LLC,” or “Ltd. Co.”
• Not include “corporation,” “limited partnership,” or other words that give the impression your LLC is a different type of entity.
• Be unique in West Virginia.

If you already have a business name in mind, you can check to see if it’s available on the Secretary of State’s website. If you want to secure a name before forming an LLC, file an Application for Reservation of Name with the Secretary of State’s Business and Licensing Division. After you pay a $15 filing fee, you can reserve the name for up to 120 days.

Next, you’ll need to appoint a registered agent. A registered agent is a person or business authorized to accept legal mail and state documents on behalf of your LLC. You can act as your own West Virginia registered agent. Alternatively, you can use someone within your company, a friend outside your company, or a registered agent service. Your registered agent must:

• Be a West Virginia resident or a business authorized to conduct business in West Virginia.
• Have a physical address in West Virginia.
• Accept legal and state documents on behalf of your LLC and get them to you quickly.
• Maintain regular business hours.

To officially start an LLC in West Virginia, you’ll need to file the West Virginia Articles of Organization with the West Virginia Secretary of State’s Business and Licensing Division. Without the completed articles and a filling fee of $100 (+ $1 for online filings), you won’t have a formally registered LLC.

Note: All of the information on your WV Articles of Organization will go on public record.

Here’s the information you’ll need to complete the state’s Articles of Organization.

• Company name. Must have an indicator like “limited liability company,” “L.L.C, “ or “LLC.”
• LLC type. Indicate whether your LLC will be a standard LLC or a professional LLC.
• Principal office. This is usually where your LLC keeps its business records, and it can be located outside West Virginia.
• Mailing address (optional). This address can be a PO box and outside of the state.
• Designated office. You must list a physical address located in West Virginia.
• Registered agent name and address. List who will accept service of process on behalf of your LLC.
• Business email. The state will send annual report reminders to this email address.
• Business website (optional). You may enter your website address or leave it blank.
• Number of WV businesses. Check “yes” if you have additional businesses in West Virginia or check “decline to answer” to skip.
• Organizer name and address. List the person filing your articles.
• Duration. If you want your LLC to exist indefinitely, select “at-will.” If your LLC will dissolve after a set period of time, check “term” and list the number of years your LLC will be around.
• Management. Indicate whether your LLC will be member-managed or manager-managed. You’ll also need to include the names and addresses of all members or managers.
• Member liability. LLCs are designed to limit liability. If for some reason you want one or more members to be liable for specific debts or obligations, you can select “yes” in this section.
• Purpose. Briefly describe your business activity (for example: “real estate” or “computer repair”). If your LLC plans to act as a litigation financier, you’ll need to attach the Application for Registration as a Litigation Financier.
• Scrap metal dealers. If your LLC is a scrap metal dealer, you’ll need to attach the Scrap Metal Dealer Registration Form.
• Other provisions (optional). You can attach extra information about your LLC or skip.
• Pages attached (optional). If you’re attaching additional pages, include the total number here.
• Effective date (optional). You can delay the start of your LLC for up to 90 days or skip this field.
• Veteran-owned organizations. Your filing fee could get waived if you qualify under WV Code §59-1-2a. You’ll need to attach a copy of your Veteran Affairs Form DD214.
• Contact person. If there’s a problem with your filing, the West Virginia Secretary of State will reach out to the person listed here.

An operating agreement is an internal document that describes the particulars of how your LLC will be run. It should cover membership interests, profit distribution, how voting works, and anything else about how your LLC operates. Even if you’re the only member of an LLC, you still need an operating agreement to do things like open a business bank account.

Operating agreements are complex legal documents. Check out our attorney-drafted West Virginia LLC Operating Agreement.

Your West Virginia LLC won’t be able to do much without money. You’ll need a business bank account to preserve your limited liability by keeping business funds separate from any member’s personal funds. Before you open a business bank account, you should also get an EIN.

After your business bank account is formed, you must fund the LLC. Each member should make an initial contribution to pay for their membership interest, aka their percentage of LLC ownership.

West Virginia LLCs should know about a few tax and reporting obligations. Here’s a rundown:

• Taxes: By default, your West Virginia LLC will be taxed as a pass-through entity. This means profits “pass through” the LLC and get distributed to the owners (members), who must then report the profits on their personal tax returns. LLC profits are also subject to the federal self-employment tax rate of 15.3%.
• Annual Reports: West Virginia requires you to submit your annual report between January 1 and July 1 of each year. The annual report helps keep the state updated on your LLC’s basic information, including how to get in touch with the business. Filing the annual report costs $26 (online) or $25 (paper). If you’d prefer not to deal with it, we can file your annual report for you.
• BOI Report: As of 2024, most West Virginia LLCs need to file an additional report at the federal level. This new requirement is known as the Beneficial Ownership Information (BOI) Report. BOI Reporting rules are designed to crack down on fraud by requiring you to disclose identifying information about your company’s beneficial owner, as well as the company applicant in some cases. You can also hire us to file the BOI Report on your behalf.