West Virginia Corporation & LLC Filing Requirements

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We are providing the following for informational purposes only, which should not be a replacement for the advice of those licensed to give tax and legal advice. Further, although we make every effort to keep the information up-to-date, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you encounter to us by CLICKING HERE (please include state and defective link in your report).

 

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 1
1900 Kanawha Blvd. East, Suite 157-K
Charleston
, WV  25305-0770

(304) 558-8000

Toll Free: 1-866-767-8683

FAX: (304) 558-0900

http://www.sos.wv.gov/Pages/default.aspx

 

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.wvtax.gov/index.html

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.

 

Corporations 

 

Annual Filing Requirements

 

Annual Report

Fee:

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). 

 

Forms:

Online Filing - Electronic Annual Report Filing

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 WV Secretary of State's Office to obtain the 2009 or 2010  Corporation Annual Report form at 304-558-8000.

 

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

Taxes:

Annual Corporate License Tax

In 2008, the WV Corporate License Tax was repealed.

 

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, 2010, the Business Franchise Tax rate is the greater of $50 or 0.41%. The Business Franchise Tax rate will phase-down to 0.34% in 2011, 0.27% in 2012, 0.20% in 2013, 0.10% in 2014 and 0% thereafter. (Senate Bill 680)

 

The withholding tax rate on the income of nonresident partners, nonresident S Corporation shareholders and nonresident beneficiaries of estates and trusts is 6.5%.

 

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, 2010, the Corporation Net Income Tax rate is 8.5% and will stay there for 2011. The Corporation Net Income Tax rate will phase-down to 7.75% in 2012, 7.0% in 2013 and 6.5% in 2014. (Senate Bill 680)

 

Forms:

Form CNF-120 - 2010 Corporate Income/Franchise Tax Return (instructions)

Form WV/SPF-100 - 2010 S Corporation Return (instructions)

Corporate Net Income/Business Franchise Tax Forms - For 2006-2010

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.

 

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.

 

Limited Liability Company

 

Annual Filing Requirements

  

Annual Report

Fee:

The annual report (business registration certificate) filing fee is $25.

 

Forms:

Online Filing - Electronic Annual Report Filing

The WV Secretary of State's Office sends annual report forms to the mailing address of the company. If the annual report form is not received, contact the WV Secretary of State's Office for a copy of the 2008 or 2009 Annual Report Form at 304-558-8000.

 

Due Date:

Annual reports must be filed each year after January 1st and are due by March 31st.

 

LLC Tax Returns

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, 2010, the Business Franchise Tax rate is the greater of $50 or 0.41%. The Business Franchise Tax rate will phase-down to 0.34% in 2011, 0.27% in 2012, 0.20% in 2013, 0.10% in 2014 and 0% thereafter. (Senate Bill 680)

 

 

Forms:

Form WV/SPF-100 - 2010 Partnership Return (if LLC files as Partnership) (instructions)

Corporate Net Income/Business Franchise Tax Forms - For 2006-2010

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.

 

Due Date:

Net income tax is due by March 15th, or the 15th day of third month following close of fiscal year.