West Virginia Corporation Requirements

Each state has different requirements for forming a corporation. Whether you are starting a business or incorporating a business already in existence, you’ll want to understand state requirements for West Virginia incorporation.

Cost to incorporate in West Virginia

At BizFilings, we clearly outline our fees and the state fees to form a West Virginia corporation. View our pricing to incorporate as a C corporation or S corporation to plainly see:

  • BizFilings’ package prices. BizFilings offers three incorporation service packages from which you can choose.
  • State fee for standard turn-around. Our pricing clearly shows the state fee to incorporate in West Virginia with standard turn-around.
  • Expedited turn-around. You will see the BizFilings and state fee, if any, for expedited turn-around.
  • Certified copy. Our pricing also clearly displays the BizFilings and state fee, if any, for issuing a Certified Copy of the Articles of Incorporation.

Incorporate in West Virginia

Corporate Name

The name must contain either the word or an abbreviation of "Company," "Corporation," "Incorporated" or "Limited." The name must not be the same as or deceptively similar to a name already in use by another existing corporation or foreign corporation qualified to do business in West Virginia without either written consent of the other corporation or a court order establishing the right of the applicant to use the name. The name must not imply a purpose other than that stated in the Articles of Incorporation.

Director information

The following are West Virginia’s requirements for directors of corporations:

  • Minimum number. Corporations must have one or more directors.
  • Residence requirements. West Virginia does not have a provision specifying where directors must reside.
  • Age requirements. West Virginia does not have age requirements.
  • Inclusion in the Articles of Incorporation. Director names and addresses are not required to be listed in the Articles of Incorporation.

Requirements for the Articles of Incorporation

The document required to form a corporation in West Virginia is called the Articles of Incorporation. The information required in the formation document varies by state. West Virginia's requirements include:

  • Officers. Officer names and addresses are not required to be listed in the Articles of Incorporation.
  • Stock. Authorized shares and par value must be listed in the Articles of Incorporation. An increase in the number of shares or par value can affect initial filing fees.
  • Registered agent. Corporations must list the name and address of a registered agent with a physical address (no post office boxes) in West Virginia. The registered agent must be available during normal business hours to accept important legal and tax documents for the business.
West Virginia Registered Agent Service

Professional services businesses

West Virginia allows professionals, such as accountants, attorneys and physicians, to form a professional corporation (PC).

After forming a corporation, you must undertake certain steps on an ongoing basis to keep your business in compliance. These steps are also important in preserving the limited liability a corporation provides its owners. This guide outlines the ongoing requirements for West Virginia corporations.

Corporate records

West Virginia corporations must keep complete corporate records at the principal office.

Corporate taxes and fees

The following are taxation requirements and ongoing fees for West Virginia corporations:

  • Annual report and franchise tax. West Virginia requires corporations to file both an annual report and franchise tax. The annual report is due July 1, and has a filing fee of $25. The franchise tax is due on or before the 15th day of the fourth month after the close of the taxable year. The fee varies.
  • Taxes. For complete details on state taxes for West Virginia corporations, visit Business Owner's Toolkit or the State of West Virginia .
  • Federal tax identification number (EIN). An EIN is required for corporations that will have employees. Additionally, most banks require an EIN in order to open a business bank account.
  • State tax identification number. West Virginia does not require a state tax identification number.

Business licenses

Business licenses and/or permits are required for most businesses. The BizFilings Business License Application Package can help you stay on top of these requirements.

S corporation election

West Virginia recognizes the federal S corporation election and does not require a state-level S corporation election.

Additional West Virginia information

View the following additional resources BizFilings has for forming and maintaining companies in West Virginia:

State Guides

The state in which you form your company can provide certain benefits.

Please select both a state and a topic.

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