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West Virginia Incorporation - Get a Quote (only $31 + state fees!)
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West Virginia Corporation & LLC Filing Requirements
The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: July 29, 2008
General Info
Agencies
If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.
WV Secretary of State's Office
State Capitol Building
1900 Kanawha Blvd. East, Suite 157-K
Charleston, WV 25305
(304) 558-8000
Toll Free: 1-866-767-8683
FAX: (304) 558-0900
http://www.wvsos.com/common/startbusiness.htm
If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.
West Virginia State Tax Department
Taxpayer Services Division
P.O. Box 3784
Charleston, WV 25337-3784
(304) 558-3333
1-800-982-8297
http://www.state.wv.us/taxdiv/
West Virginia State Statutes
To research the State Statutes for West Virginia Corporations, click here.
To research the State Statutes for West Virginia LLCs, click here.
To research the State Statutes for West Virginia Partnerships, click here.
Licensing
Business Licenses
Contact your state or local agencies regarding licensing issues.
Annual Filing Requirements
Annual Report
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Fee: |
NEW: As you may be aware, House Bill 4421, repealing the payment of corporate license taxes by corporations, was passed during the 2008 Legislative Session. This bill also assigned responsibility for all mailings related to annual report filings to the West Virginia Secretary of State's Office.
Bill 4421 becomes effective July 1, 2008, and the only fee required of your business at this time is the annual report fee of twenty-five dollars ($25).
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Forms: |
Annual Report - 2008 Corporate Annual Report Form
The forms for annual reports are mailed by the WV Secretary of State's Office to the principle office address of the corporation in May. If the annual report form is not received by June, contact the Secretary of State's Office at 1-866-767-8683. |
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Due Date: |
Annual reports with fees are due by July 1st. Companies that do not file annual reports by the due date are at risk of being assessed monetary penalties and could be administratively dissolved or revoked. |
Corporation Tax Returns
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Taxes: |
Annual Corporate License Tax
In 2008, the WV Corporate License Tax was repealed.
Annual Fee (Paid to SOS as "Attorney-In-Fact")
Every domestic corporation and every foreign corporation must pay a $25 fee every year for the Secretary of State to act as attorney-in-fact. Every foreign corporation must pay the $25 annual fee even if the foreign corporation is not required to pay the corporate license tax.
Corporate Income & Franchise Taxes
Corporate Income and Franchise taxes are filed on a WV Combined Corporation Net Income/Business Franchise Tax Return called WV/CNF-120 for C Corporations, or the WV/SPF-100 for S Corporations.
For tax years beginning on or after January 1, 2007, the Business Franchise Tax rate is the greater of $50 or 0.55%, per Senate Bill 2004. (The old Franchise Tax rate was $50 or 0.70%)
No par stock is valued at $25 per share unless it was originally issued for a greater consideration.
For tax years beginning on or after January 1, 2007, the Corporation Net Income Tax rate is 8.75%, per Senate Bill 2004. (The old Corporation Net Income Tax rate was 9.0%)
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Forms: |
Form CNF-120 - 2007 Corporate Income/Franchise Tax Return with Instructions
Form WV/SPF-100 - 2007 S Corporation Return with instructions
Corporate Net Income/Business Franchise Tax Forms - For 2005-2007
Miscellaneous Tax Forms
To order tax forms, call (304) 344-2068 or toll free within WV at 1-800-422-2075. You can also order forms by mail by completing this request form. |
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Due Date: |
Corporate net income tax and franchise tax is due by March 15th, or the 15th day of third month following close of fiscal year.
Attorney-in-fact fee is billed by the state and is due with annual tax payments. |
Limited Liability Company
Annual Filing Requirements
Annual Report
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Fee: |
The annual report (business registration certificate) filing fee is $25.
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Forms: |
Form LLD/F-8 - LLC 2008 Annual Report
The Secretary of State's Office sends annual report forms to the mailing address of the company in May.
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Due Date: |
Annual reports must be filed each year after January 1st and are due before April 1st.
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LLC Tax Returns
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Tax: |
Effective for tax years beginning on or after January 1, 2007, pass-through entities will file the new Income/Business Franchise Tax Return for S Corporation and Partnership WV/SPF-100.
For tax years beginning on or after January 1, 2007, the Business Franchise Tax rate is the greater of $50 or 0.55%, per Senate Bill 2004.
Every LLC must pay a $25 fee every year for the Secretary of State to act as attorney-in-fact.
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Forms: |
Form WV/SPF-100 - 2007 Partnership Return with Instructions (if LLC files as Partnership)
Miscellaneous Tax Forms
To order tax forms, call (304) 344-2068 or toll free within WV at 1-800-422-2075. You can also order forms by mail by completing this request form.
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Due Date: |
Net income tax is due by March 15th, or the 15th day of third month following close of fiscal year.
Attorney-in-fact fee is billed by the state and is due with annual tax payments. |
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