How to Incorporate a Business in West Virginia
Learn how to incorporate a business in West Virginia. File Articles of Incorporation (Form CD-1) with the Secretary of State for a $100 state fee. Step-by-step guide covering name search, registered agent, annual reports, and tax registration.
Bizee Editorial Staff
Editorial Team
West Virginia corporation at a glance
Filing fee: $100 (plus $1 online filing fee when filing through the One Stop Business Portal)
Processing time: [PROCESSING_TIME]
State agency: West Virginia Secretary of State, Business and Licensing Division
Annual report due: January 1 – June 30 each year; $25 filing fee
State tax rate: [STATE_TAX_RATE] — corporations must also register with the WV State Tax Department and obtain a Business Registration Certificate
How to incorporate in West Virginia
To incorporate a business in West Virginia, you file Articles of Incorporation (Form CD-1) with the West Virginia Secretary of State and pay a $100 state filing fee. You'll also need a registered agent with a physical West Virginia address, a unique business name, and a Business Registration Certificate from the State Tax Department before you can legally operate.
West Virginia keeps the formation process straightforward — most of it can be handled online through the state's One Stop Business Portal, which registers your business with the Secretary of State, the State Tax Department, and WorkForce West Virginia in a single session.
Step 1: Choose and check your business name
Your corporation's name must be unique in West Virginia and include a corporate designator — Corporation, Incorporated, Company, Limited, or an accepted abbreviation like Corp., Inc., Co., or Ltd. Before you file, check availability using the West Virginia Secretary of State Business Entity Search.
The search tool lets you enter a full or partial name and use the % symbol as a wildcard to catch similar names. It's worth running a few variations before you commit — the Secretary of State won't accept a name that's already taken, and you'll have to refile if there's a conflict.
Step 2: Appoint a registered agent
Every West Virginia corporation needs a registered agent — referred to in state law as an agent for service of process — to receive legal notices and official documents on the corporation's behalf. The agent must have a physical street address in West Virginia; a P.O. box alone doesn't qualify.
Your registered agent can be an individual West Virginia resident or a business entity authorized to operate in the state with a business office at the registered address. Many business owners use a professional registered agent service to keep their personal address off public records and make sure nothing gets missed.
Step 3: File Articles of Incorporation (Form CD-1)
Form CD-1 is the standard Articles of Incorporation document for a domestic for-profit corporation in West Virginia. You file it with the Secretary of State's Business and Licensing Division and pay the $100 state filing fee. Online filing through the One Stop Business Portal adds a $1 convenience fee but is the fastest method.
You can also file by paper — download the form from the Secretary of State's website, complete it, and mail or deliver it in person with a check for the filing fee. Online filing is faster and lets you pay by debit or credit card.
Step 4: Get your Business Registration Certificate
Before your corporation can conduct business in West Virginia, you need a Business Registration Certificate from the West Virginia State Tax Department. This certificate functions as the state business license and establishes your State Tax Department account. Every corporation doing business in the state needs one — it's not optional.
The One Stop Business Portal handles this registration alongside your Secretary of State filing in a single online session. You'll need a Federal Employer Identification Number (EIN) from the IRS before you start — the portal requires it to complete state tax registration.
Step 5: File your annual report
West Virginia corporations must file an annual report with the Secretary of State each year to stay in good standing. The filing window runs from January 1 through June 30, and the fee is $25. Missing the deadline can put your corporation's good standing at risk.
The Secretary of State strongly encourages online filing through the One Stop Business Portal. Paper forms are available by request if you prefer to file by mail. Mark the June 30 deadline on your calendar from your first year — it's easy to overlook when you're focused on running the business.
C Corp vs. S Corp in West Virginia
When you file Form CD-1, your corporation is a C Corporation by default. C Corps can have unlimited shareholders, issue multiple classes of stock, and are the standard structure for businesses that plan to raise outside investment or eventually go public. The trade-off is that C Corps pay corporate income tax, and shareholders also pay tax on dividends — a structure sometimes called double taxation.
An S Corporation is a tax election, not a separate formation type. You form a standard corporation with the state, then file IRS Form 2553 to elect S Corp status. S Corps pass income and losses through to shareholders' personal tax returns, which avoids the double taxation issue. But S Corps come with restrictions: no more than 100 shareholders, one class of stock, and shareholders must be U.S. citizens or residents. A tax professional can help you figure out which structure fits your situation.
FAQ
The state filing fee for Articles of Incorporation (Form CD-1) is $100. If you file online through the One Stop Business Portal, there's an additional $1 convenience fee. You'll also pay $25 per year for the annual report. Budget separately for your registered agent if you use a professional service.
File Form CD-1 (Articles of Incorporation) with the West Virginia Secretary of State and pay the $100 state fee. Every corporation formed in West Virginia is a C Corp by default. You'll also need a registered agent with a West Virginia address and a Business Registration Certificate from the State Tax Department before you can operate.
Form a standard corporation with the state first by filing Form CD-1 and paying the $100 fee. Then file IRS Form 2553 with the Internal Revenue Service to elect S Corporation tax status. The S Corp election is a federal tax choice — West Virginia doesn't have a separate S Corp formation process. Talk to a tax professional about timing and eligibility requirements before you file Form 2553.
Yes. West Virginia requires every business conducting taxable activity in the state to register with the State Tax Department and obtain a Business Registration Certificate. This certificate is the state's equivalent of a business license. You can get it through the One Stop Business Portal, and you'll need an EIN from the IRS before you start the registration.
Yes. West Virginia law requires every corporation to maintain a registered agent — called an agent for service of process — with a physical street address in the state. The agent receives legal notices and official documents on behalf of the corporation. You can serve as your own registered agent if you have a West Virginia address, or you can use a professional registered agent service.
West Virginia corporations must file their annual report between January 1 and June 30 each year. The filing fee is $25. Reports are filed with the Secretary of State, and online filing through the One Stop Business Portal is the preferred method. Missing the June 30 deadline can affect your corporation's good standing with the state.
Use the West Virginia Secretary of State Business Entity Search at apps.wv.gov/sos/businessentitysearch to check name availability before you file. Enter your proposed name or a partial name — the % symbol works as a wildcard to catch similar results. Your corporation's name must be unique in the state and include a corporate designator like Inc., Corp., or Ltd.
The One Stop Business Portal at business4.wv.gov is the state's official online system for registering and managing businesses. It lets you file Articles of Incorporation with the Secretary of State, register for state taxes with the State Tax Department, and register with WorkForce West Virginia — all in one session. You'll need your EIN and business name ready before you start.
