Best LLC Formation Services in West Virginia

West Virginia has no franchise tax. Your only repeat fee to the Secretary of State is the $25 annual report. It is due between January 1 and June 30 each year.

Speed is where the state is generous. Standard approval runs 5 to 10 business days. For $25 more the Secretary of State turns your filing around in 24 hours. Two hour service costs $250 and one hour costs $500. Almost nobody needs those.

Two groups pay no state fee. West Virginia waives it for veteran owned businesses. It also waives it for state residents aged 18 to 29. Ask before you pay, because most services will not raise it for you.

There is no anonymous LLC here. Member or manager names sit on the formation papers, and they stay public. Founders who want privacy form in Wyoming or New Mexico instead.

West Virginia now allows a protected series. The law took effect June 12, 2026. Senate Bill 670 adopted the Uniform Protected Series Act and wrote article 14 into chapter 31B of the state code. Section 31B-14-401 is the part that earns the fee. A debt of one series is that series debt alone. The parent company does not answer for it, and neither does another series. Three rental houses can sit in one LLC with a wall between them.

Two catches. The wall is not absolute, and section 31B-14-402 exists for the claim that asks a court to disregard it. The article is also two months old, so no West Virginia court has tested it. Setting a series up is lawyer work. A formation package on this page will not do it.

Every West Virginia LLC needs a registered agent in the state. The agent needs a street address and someone there in business hours. A PO box will not do. That is why most out of state owners hire a commercial agent.

1. Get your $30 Business Registration Certificate. Sign up with the WV State Tax Department before you trade. The One Stop Business Portal takes it with your formation filing.
2. File the annual report by June 30. It costs $25 on time. Late, it costs $75, because the state adds a $50 penalty. Skip it long enough and the state can close your LLC.
3. Apply for an EIN from the IRS. It is free. You need it for a bank account, for payroll, and for federal returns. Apply direct at IRS.gov.
4. Write an operating agreement. West Virginia does not demand one. Banks ask for it anyway, and it records who runs the LLC, which is what protects you when someone sues.
5. Open a business bank account. Keep the two pots of money apart. Bring your Articles of Organization, your EIN letter, and the operating agreement.
6. Check the federal ownership report rule before you act. A FinCEN rule from March 2025 dropped the filing for companies formed inside the United States. A West Virginia LLC formed by a US filing does not report. Firms formed abroad and registered here still do. Read the current position at FinCEN first.

West Virginia cut its income tax again this year. Senate Bill 392 took the top rate to 4.58%, backdated to January 1, 2026. LLC income still follows the federal default. A one owner LLC is taxed as a sole proprietorship. A multi owner LLC is taxed as a partnership, and the profit lands on your own West Virginia return.

• Business Registration Certificate, $30. The State Tax Department charges it on top of the $101 filing fee. You need it before you trade.
• A late annual report costs $75, not $25. Miss June 30 and the price triples. The Secretary of State adds a $50 late fee.
• Foreign LLC registration, $150. That is what an out of state LLC pays to work in West Virginia. Forming a new one here costs less.
• Changing your registered agent, $15. Swapping agents later is a filed change with its own fee. Pick one you plan to keep.
• Name reservation, $15. It holds a name for 120 days. Skip it unless your filing is weeks away.