How to Form an LLC in West Virginia

Step 1: Choose and check your LLC name

West Virginia LLC names must include “Limited Liability Company,” “LLC,” or “L.L.C.” Search availability via the West Virginia Secretary of State business search.

Step 2: Appoint a registered agent

Your West Virginia LLC needs a registered agent with a physical street address in the state who is available during normal business hours to receive service of process. You can serve as your own agent if you reside in West Virginia.

Step 3: File Articles of Organization

File Articles of Organization with the West Virginia Secretary of State. The filing fee is $100. Online filing is available and is typically faster than mail.

Step 4: Get an EIN from the IRS

Apply for a free Employer Identification Number through IRS.gov. EINs issue immediately for online applicants with a US Social Security Number or ITIN.

Step 5: Draft an Operating Agreement

West Virginia does not require LLCs to file an Operating Agreement, but having one is essential to preserve liability protection — especially for single-member LLCs.

Step 6: Comply with annual obligations

West Virginia requires an annual report (or equivalent) costing $25 on a annual basis. Set a calendar reminder; the late-filing penalty in most states is significant.

Step 7: Local licensing and permits

Check city and county requirements wherever your LLC operates in West Virginia. Many municipalities require a local business license even for online businesses.

West Virginia-specific notes

West Virginia LLCs file an annual report between January 1 and June 30 each year at $25.