How to Start Your Own LLC in West Virginia

This step-by-step guide will walk you through choosing a name, filing your Articles of Organization, drafting an operating agreement, and maintaining your LLC to stay compliant.

1. Name Your West Virginia LLC

Choosing the right name for your LLC is critical—it is your brand identity and first impression for potential customers. Your name should be unique, memorable, and reflect your business concept. Start by clarifying what your business will do. Then, brainstorm names with trusted friends or colleagues and test them for appeal. Conduct an online search to check if your proposed name is already in use or conflicts with similar businesses. You can also use online business name generators for inspiration, though these cannot replace thoughtful, creative naming.

Before finalizing, check the availability of your desired name on the West Virginia Secretary of State's website. The name must comply with West Virginia's LLC naming rules: it must include "Limited Liability Company" or its abbreviation (LLC or L.L.C.), be distinguishable from other registered entities, and cannot include terms that could confuse your LLC with a government agency. Certain words, such as "bank," "insurance," or "university," require state approval. Names cannot include "911" or imply that the business is a corporation or partnership.

You should also check the United States Patent and Trademark Office database to ensure your name is not federally trademarked, which could prevent you from using it nationally.

Once your name is cleared, you may reserve it by completing the Name Reservation form available on the WV One Stop Business Portal. Mail the form to the Secretary of State's office with the $15 reservation fee. Name reservations in West Virginia are valid for 120 days.

Doing Business As (DBA)

If you plan to operate your LLC under a different name, you must register a trade name, often called a DBA (doing business as). For instance, if your LLC is "JJ's Waffles" and you want to sell muffins under the same company, you can register "JJ's Muffins" as a DBA. This allows you to open bank accounts and receive payments under that name. In West Virginia, DBA registration is done by submitting the Trade Name Application to the Secretary of State's office with a $25 filing fee.

2. Select a Registered Agent

West Virginia law requires every LLC to appoint a registered agent. A registered agent is responsible for receiving legal, tax, and official correspondence on behalf of your business.

To serve as a registered agent in West Virginia, you must:

• Be at least 18 years old.
• Have a physical address in West Virginia (P.O. Boxes are not accepted).
• Be available during normal business hours.

If a business entity is acting as your registered agent, it must be registered to operate in West Virginia.

Many LLC owners hire professional registered agent services to ensure compliance and maintain privacy. Serving as your own agent is possible but requires you to be available during business hours at the registered address.

3. Determine Your Management Structure

LLCs in West Virginia can be either member-managed or manager-managed. In a member-managed LLC, all members participate in daily operations and decision-making. This structure is ideal for small LLCs where each owner wants an active role.

In a manager-managed LLC, designated managers—who may or may not be members—handle daily operations. This setup is useful for larger LLCs or situations where some members prefer a passive role.

If your LLC does not specify a management structure in the Articles of Organization, it is automatically considered member-managed under West Virginia law. Choosing the right structure affects decision-making authority, voting rights, and operational control.

4. File Articles of Organization with the West Virginia Secretary of State

The Articles of Organization is the official document that creates your LLC. You can file online through the West Virginia Secretary of State's website or by mail.

Required information includes:

• LLC name
• Principal office address
• Mailing address
• Registered agent details
• Email address and business website (if applicable)
• Organizer's name and contact
• Member and manager information
• Business purpose
• Signatures of organizers or authorized signers

Once submitted, the fee is $100. Online filings are typically processed within 5–10 business days. Expedited options are available, including 24-hour, 2-hour, and 1-hour services with additional fees.

Secretary of State Contact:
Office of the Secretary of State, State Capitol Building, Charleston, WV 25305 | (304) 558-6000
WV One Stop Business Center, 1615 East Washington Street, Charleston, WV 25311-2126 | (304) 558-8000

5. Draft an Operating Agreement

Although West Virginia does not legally require an operating agreement, it is strongly recommended. This document outlines the LLC's ownership structure, management roles, member responsibilities, profit distribution, voting procedures, and dispute resolution methods.

Even single-member LLCs benefit from having an operating agreement, as it clarifies rules and provides added legal protection. Templates are available online, but it is wise to have the document reviewed by an attorney to ensure accuracy and enforceability.

Key sections typically include:

• LLC name and principal office
• Duration and dissolution procedures
• Registered agent information
• Member and manager roles
• Voting rights and decision-making
• Profit and loss allocation
• Procedures for adding/removing members
• Record-keeping and communication standards

6. Obtain an Employer Identification Number (EIN)

An EIN is a federal tax identification number issued by the IRS, required for LLCs with multiple members or employees. It is used for tax filing, opening business bank accounts, and hiring employees.

The application requires the name and Taxpayer Identification Number of the LLC's "responsible party"—the person controlling the LLC's funds or operations. EINs can be obtained online, by mail, or fax from the IRS at no cost.

7. Obtain Business Licenses and Permits

The licenses and permits required depend on your industry, location, and services. While West Virginia does not issue a general business license, specific occupational, professional, or industry licenses may be required.

If you sell taxable goods or services, you must obtain a sales tax license through the West Virginia State Tax Department. Local municipalities or counties may have additional licensing, building, or zoning requirements. Federal permits may also be necessary for regulated industries, such as healthcare, transportation, or food service.

Common licenses include:

• Industry-specific permits for professions like construction, plumbing, or childcare
• Health and safety permits
• Building and zoning approvals
• Trade name (DBA) registration permits

Operating without the proper licenses can result in fines or legal penalties, so verify requirements at federal, state, and local levels. Consulting a business attorney or professional licensing service can ensure compliance.

8. Determine Your Tax Status

By default, LLCs are pass-through entities. This means the LLC itself does not pay income taxes. Instead, profits and losses pass to members, who report them on personal tax returns.

Single-member LLCs are taxed like sole proprietorships, with income reported on Schedule C of the owner's personal tax return. Members pay self-employment taxes on this income.

Multi-member LLCs are treated as partnerships by default, requiring an informational Form 1065. Each member reports their share of profits on personal tax returns and pays self-employment taxes accordingly.

LLCs can elect corporate taxation for potential tax benefits:

• C-Corporation: Profits are taxed at the corporate level. Dividends distributed to members are subject to personal income tax, resulting in double taxation, but members avoid self-employment taxes on dividends.
• S-Corporation: Pass-through taxation applies, but members must receive a reasonable salary subject to payroll taxes. Remaining profits distributed to members are not subject to self-employment tax, offering potential tax savings.

Additional Steps After Formation

Open a Business Bank Account

Separating personal and business finances is essential to protect your liability status. Banks require your EIN and Articles of Organization to open an account.

Apply for a Business Credit Card

This helps build business credit, manage expenses, and support future financing needs.

Purchase Business Insurance

Insurance safeguards your LLC from financial risks. Options include general liability, professional liability, workers' compensation, property, commercial auto, and business owner's policies (BOP).

Maintain LLC Records

Keep formation documents, operating agreements, contracts, and financial records organized and secure.

Annual Reporting

West Virginia LLCs must file an annual report by July 1 each year with a $25 filing fee to remain in good standing.

West Virginia LLC FAQs