All states › West Virginia
Every step to open an LLC in West Virginia and get ready to hire, in order, with the official state page for each one. Agencies you'll deal with: Secretary of State · State Tax Department · WorkForce West Virginia · Division of Labor · Offices of the Insurance Commissioner.
This is the most common path: a new LLC, general business, paying W-2 employees and 1099 contractors. Adding a location, forming a corporation, or in a licensed industry? Customize it and check off steps as you go.
Customize this checklistPopular West Virginia business types:
Do this first. The state tax and payroll accounts ask for your registration details.
Apply free on the IRS website and get the number immediately. You'll need it for the state tax registration, a business bank account, and payroll. Opening a new location? You already have one; the same EIN works in every state.
This internal document sets out who owns what, how decisions get made, and what happens if an owner leaves. It isn't filed with the state, but banks often ask for it, and it helps protect your liability shield. Single-owner LLCs need one too.
Bring your EIN letter, filed formation documents, and operating agreement or bylaws. Keeping business and personal money separate is one of the main things that protects your personal assets.
Many businesses need a license or permit before opening, separate from registering the company. Check three levels: the state licensing board for your field, your city or county, and any federal agency that regulates your industry.
If you want S corp taxation, file IRS Form 2553. The deadline is tight: generally within 2 months and 15 days after the start of the tax year you want it to apply. See Business basics for when it makes sense.
File Articles of Organization (or the state's equivalent) online through WV One Stop Business Portal (business4.wv.gov).
You need a registered agent ("agent of record") with a street address in West Virginia to receive legal papers and state notices. Use a registered agent service if you have no one local.
Trade names (DBAs) are registered with the Secretary of State.
Register with the Secretary of State, Tax Division and WorkForce West Virginia at once through business4.wv.gov. Online filings add a $1 processing fee. The initial filing fee may be waived for veteran-owned businesses and WV-resident entrepreneurs aged 18 to 29.
Register with the Tax Division before the first payroll through business4.wv.gov or paper Form BUS-APP; the same registration covers sales tax. File and pay later through MyTaxes.
Several cities charge a weekly per-employee city service (user) fee that employers withhold and remit, such as $3 in Charleston and $5 in Huntington. Cities may also require a business license, so check with each city where employees work.
Some cities charge a weekly per-employee service fee ($3 in Charleston, $5 in Huntington) that you withhold and remit, often quarterly. Many also require a local business license.
SB 392 cut personal income tax rates 5%, retroactive to January 1, 2026. Rates now run from 2.11% to 4.58%.
Applies if you sell products, or services this state taxes. Most medical care is exempt. See Business basics for sales tax.
West Virginia calls it a Business Registration Certificate. Register with the West Virginia Tax Division through West Virginia One Stop Business Portal, or Form WV/BUS-APP; remote sellers can use a simplified registration in MyTaxes before you make your first taxable sale in West Virginia. You'll collect tax from customers and send it to the state.
Give your supplier Form F0003, Certificate of Exemption so you don't pay tax on inventory you'll resell. The buyer gives the completed form to the seller with resale as the reason for exemption. Keep certificates your own customers give you, too.
Out-of-state sellers must register once sales into West Virginia pass $100,000 or 200 transactions (annual), even with no office here.
All sales are presumed taxable unless an exemption clearly applies, so keep exemption certificates on file.
Applies once you pay W-2 employees who work in this state.
Form I-9 is never mailed to the government. You keep it in your own files and show it only if ICE or the Department of Labor asks for an inspection.
Federal posters (minimum wage, EEO, FMLA if you have 50+ employees, and others) go alongside the state ones.
Register once you pay wages to employees working in West Virginia. Reports and payments are usually quarterly.
Required at 1 or more employees. Coverage must be bought from a private insurance company; the state no longer sells it. Required if you employ even 1 person in West Virginia.
Report new hires, rehires and returning workers. Also report independent contractors paid or contracted for $2,500 or more in a year. Report at wv-newhire.com.
Residents of Kentucky, Maryland, Ohio, Pennsylvania and Virginia are exempt from West Virginia withholding. The employee files Form WV/IT-104NR (Certificate of Nonresidence), and Form WV/IT-104 must still be on file.
West Virginia's wage payment rules:
$8.75 (employers with 6+ non-exempt employees at one location) an hour.
No state paid sick leave law for private employers.
No state-run retirement program mandate for private employers.
West Virginia doesn't require harassment training for private employers. A written policy and a yearly refresher are still best practice.
Display the state's required labor law posters where employees can see them, along with the federal posters. Workers' comp notices come from your carrier.
Paydays must be no more than 19 days apart, and wages earned through the 12th day before payday must be paid.
Give new hires written notice of the day, hour and place of payment. Post or share the workweek and pay period.
The W-9 gives you the contractor's legal name and tax ID for their 1099. Check the classification first: if you control how and when they work, they may legally be an employee.
File with the IRS and send the contractor a copy by January 31. For payments made in 2026 and later, the reporting threshold is $2,000 per contractor per year (it was $600 before).
West Virginia requires new hire reports for independent contractors paid or contracted for $2,500 or more in a year, at contract signing or first payment, whichever is first.
Recurring deadlines. Put these on your calendar now.
FinCEN's final rule, effective August 14, 2026, permanently exempts companies formed in the U.S. from beneficial ownership reporting. Ignore letters or emails demanding a BOI filing fee; they're a common scam. Only companies formed outside the U.S. still file.
Keeps your business in good standing with the state. Missing it can lead to penalties or dissolution.
$30 business registration fee per location to the Tax Division. Corporate net income tax is 6.5%.
File unemployment wage reports each quarter and state withholding returns on the schedule you're assigned (if the state has income tax), plus the annual W-2 reconciliation.
Monthly if you collect more than $250 a month, quarterly if $250 or less, and annually if total tax for the year is $600 or less; returns are due the 20th of the month after the period. File a zero return if you had no sales; skipping it can bring penalties.
Recurring dates for West Virginia and federal filings. A payroll service handles most payroll lines, but you should know they're happening.
| When | What | Filed with |
|---|---|---|
| Jan 31 | Q4 unemployment report and payment | West Virginia |
| Apr 30 | Q1 unemployment report and payment | West Virginia |
| Jun 30 | Annual report to Secretary of State ($25) | West Virginia |
| Jul 31 | Q2 unemployment report and payment | West Virginia |
| Oct 31 | Q3 unemployment report and payment | West Virginia |
| Assigned schedule | Sales tax return (file a zero return if no sales) | West Virginia |
| Jan 31 | W-2s to employees and SSA (with W-3); Form 940; 4th-quarter Form 941 | IRS / SSA |
| Jan 31 | 1099-NEC to contractors and IRS | IRS |
| 15th monthly | Federal payroll tax deposit (monthly depositors) | IRS |
| Apr 30 · Jul 31 · Oct 31 | Form 941 for the quarter | IRS |
| Jul 31 | Form 5500 or 5500-SF, if you sponsor a 401(k) (Oct 15 with Form 5558 extension) | DOL (EFAST2) |
Last verified: October 27, 2026
The West Virginia state filing fee for an LLC is $100. That's the fee to form your LLC with the state. Expect other costs too, such as a registered agent service if you use one, licenses, and annual filings. See the checklist above for each step.
You need to register to collect sales tax in West Virginia if you sell taxable products or services there. The state rate is 6%, and local taxes may add to it. Registration cost: $30.
Out-of-state sellers must register once their sales into West Virginia pass $100,000 or 200 sales a year. Having an employee or office in West Virginia also creates nexus right away.
Recurring filings include: file the Annual Report; file quarterly unemployment reports and withholding returns; file sales tax returns on time. The deadline calendar above lists the dates.
This guide organizes official requirements. It isn't legal or tax advice. Fees, forms, and deadlines change, so confirm on each linked state page before you file, and talk to an attorney or CPA about your specific situation.
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