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Small Business Information Resources > INC and LLC Filing Requirements and Forms (by State) > West Virginia
West Virginia Corporation & LLC Filing Requirements
The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: January 16, 2007
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.
Secretary of State
Building 1, Suite 157-K
1900 Kanawha Blvd. East
Charleston, WV 25305-0770
(304) 558-8000
FAX: (304) 558-0900
http://www.wvsos.com/common/startbusiness.htm
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.state.wv.us/taxdiv/
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.
Annual Filing Requirements
Biennial Report
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Fee: |
A business registration certificate (biennial report) must be filed every two years and the filing fee is $30.
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Forms: |
The forms for annual reports are mailed in May by the State Tax Department to the principle office address of the corporation. If the annual report form is not received by early June, contact the Tax Department at (304) 558-3333. |
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Due Date: |
Biennial reports are due by the last day of June in the filing year. |
Corporation Tax Returns
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Taxes: |
Annual Corporate License Tax
The Corporate License tax ranges from $25 to $2,500 depending on the authorized capital stock of the corporation. For domesic corporations, the Annual Corporate License Tax shall be as follows:
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Total Capital Stock |
Total Annual Corporate Tax |
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$5,000 or Less |
$25 |
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$5,001 to $10,000 |
$30 |
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$10,001 to $25,000 |
$40 |
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$25,001 to $50,000 |
$50 |
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$50,001 to $75,000 |
$80 |
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$75,001 to $100,000 |
$100 |
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$100,001 to $125,000 |
$110 |
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$125,001 to $150,000 |
$120 |
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$150,001 to $175,000 |
$140 |
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$175,001 to $200,000 |
$150 |
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$200,001 to $1,000,000 |
$180 |
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See State Code fees for Capital Stock over $1 million |
The Corporate License Tax for foreign corporations ranges from $250 to $4,375 based upon capital stock values.
Annual Fee (Paid to SOS as "Attorney-In-Fact")
Every domestic corporation and every foreign corporation must pay a $25 fee every year for the Secretary of State to act as attorney-in-fact. Every foreign corporation must pay the $25 annual fee even if the foreign corporation is not required to pay the corporate license tax.
Corporate Income & Franchise Taxes
As of January 1, 2003, Corporate Income and Franchise taxes are filed on a combined return (WV/CNF-120 + WV/CNT-112S for S Corporations) called, "West Virginia Corporate Income Tax Return and the Business Franchise Tax Return."
The Franchise Tax rate is 70¢ per $100 of taxable capital with a minimum tax of $50. No par stock is valued at $25 per share unless it was originally issued for a greater consideration.
Corporation Net Income Tax rate is 9.0%
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Forms: |
Form CNF-120 - 2006 Corporate Income/Franchise Tax Return (instructions)
Form WV/CNT-112S - 2006 S Corporation Return with instructions
Corporate Net Income/Business Franchise Tax Forms
Miscellaneous Tax Forms
To order tax forms, call (304) 344-2068 or toll free within WV at 1-800-422-2075.
Department of Revenue sends biennial report forms to the mailing address of the corporation in May. |
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Due Date: |
Corporate license tax is due by March 15th, or the 15th day of third month following close of fiscal year.
Corporate net income tax and franchise tax is due by March 15th, or the 15th day of third month following close of fiscal year.
Attorney-in-fact fee is billed by the state and is due with annual tax payments. |
Limited Liability Company
Annual Filing Requirements
Annual Report
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Fee: |
The annual report (business registration certificate) filing fee is $25.
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Forms: |
Department of Revenue sends annual report forms to the mailing address of the company in May.
Form LLD/F-8 - LLC 2007 Annual Report
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Due Date: |
Annual reports must be filed each year after January 1st and are due before April 1st.
Every LLC must pay a $25 fee every year for the Secretary of State to act as attorney-in-fact. |
LLC Tax Returns
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Tax: |
The income tax rate is 9.0% of taxable income.
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Forms: |
Form IT-165 - Partnership Return of Income with Instructions (if LLC files as Partnership)
To order tax forms, call (304) 344-2068 or toll free within WV at 1-800-422-2075.
Miscellaneous Tax Forms
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Due Date: |
Net income tax is due by March 15th, or the 15th day of third month following close of fiscal year.
Attorney-in-fact fee is billed by the state and is due with annual tax payments. |
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