State Information

West Virginia

Selecting the West Virginia Corporation or LLC Name

When selecting a name for your corporation to be filed in West Virginia, it should be remembered that the name will be unique and will identify you as a separate entity transacting business in the state. The name of your corporation must end with “Incorporated,” “Corporation,” “Corp” or “Inc.”. When developing a name for a limited liability company it must end with the words “Limited Liability Company” or the abbreviation “LLC”.

Since the name you choose for your West Virginia based business will be identifying your corporation or LLC as a unique entity within the state, the name will not be accepted if it is likely to mislead the public or if it too closely resembles the name of another corporation or LLC formed in West Virginia state.

West Virginia guidelines state that you should remember not to use any type of punctuation such as underscores, dashes, periods or commas in the business name selection. Some find it to their advantage to try to name your corporation or LLC so that it identifies with the goods or services you provide, but this is not required by the state when incorporating or forming an LLC.

Selecting a Board of Directors

West Virginia based corporations can have several members that serve as directors but they are only required to have one. Because the board is responsible for managing the corporation on a daily basis, it is suggested that the board be comprised of individuals that are officers or shareholders who have some type of day to day involvement with the corporation. West Virginia has no minimum age requirements for a director of a corporation.

West Virginia Taxes

Business corporations formed in West Virginia are expected to file the West Virginia Corporation Net Income/Business Franchise Tax return, Form WV/CNF-120 or WV/CNT-112S annually, whether a “C” or “S” corporation. The amount of tax is dependent on a number of factors and the minimum tax is $50.00.

A West Virginia based LLC is required to file as either a corporation or a partnership dependent on the election made on the SS-4. West Virginia does maintain an individual income tax so employers are expected to withhold state income tax. West Virginia maintains a general sales and use tax of 6%.

Registered Agent

The registered agent must have a physical street address within West Virginia state. PO boxes are not acceptable, within West Virginia.
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