How to Get an EIN in West Virginia (2026)
An EIN is free and federal - there is no separate West Virginia EIN. Apply directly with the IRS on Form SS-4, then register the business with the West Virginia Tax Division, which charges a $30 business registration tax for the certificate.
Quick Answer
- Cost of an EIN
- $0 - always free from the IRS
- Issuing agency
- Internal Revenue Service (federal, not West Virginia)
- Form
- IRS Form SS-4
- Scope
- Nationwide - one EIN works in every state
- WV registration
- Business Registration Certificate from the WV Tax Division
- WV fee
- $30 business registration tax (exemptions apply)
- WV form
- BUS-APP, or online at the One Stop Business Portal
- WV statute
- W. Va. Code 11-12-1 et seq.
What an EIN Is - and Why There Is No West Virginia EIN
An Employer Identification Number is a nine-digit federal tax identification number issued by the IRS. It identifies a business the way a Social Security number identifies a person, and it is used on federal returns, payroll filings, bank applications, and W-9s.
It is federal and nationwide. There is no such thing as a West Virginia EIN, and moving or expanding to another state does not require a new one. What West Virginia issues separately is a business registration certificate from the State Tax Division - a different document with a different purpose.
The IRS charges nothing for an EIN. Any website charging a fee is a paid intermediary reselling a free government service. Apply through the IRS directly.
Who Needs One
You need an EIN if your business has employees, operates as a corporation or partnership, files employment or certain excise tax returns, withholds tax on income paid to a nonresident alien, or has a Keogh plan. A single-member LLC that is a disregarded entity with no employees may use the owner's Social Security number for income tax.
In practice nearly every West Virginia business should get one anyway. Banks routinely require an EIN to open a business account in the company's name, clients ask for it on Form W-9, and using an EIN keeps your Social Security number off documents circulating among customers and vendors.
An LLC that later files Form 2553 for S-corp treatment must have an EIN first - the election cannot be processed without it. Getting the number early avoids a scramble at the March deadline.
How to Apply
The IRS offers the EIN online application to applicants whose principal business is in the United States and whose responsible party has a valid taxpayer identification number; the number is issued immediately at the end of the session. Applicants without an SSN or ITIN apply by fax or mail on Form SS-4, which takes longer.
Form SS-4 asks for the legal name of the entity exactly as filed with the West Virginia Secretary of State, the mailing and physical address, the entity type, the reason for applying, the date the business started, the expected number of employees, and the principal activity.
The application also requires a responsible party: a real individual who controls or directs the entity and its funds, identified by SSN or ITIN. It cannot be another entity in most cases. The IRS limits applicants to one EIN per responsible party per day.
The Right Order of Operations
Form the entity first. If you are creating an LLC, file with the West Virginia Secretary of State before applying, so the EIN is issued in the LLC's exact legal name - see how to form an LLC in West Virginia.
Applying before formation, or with a slightly different name, produces a mismatch that surfaces later at the bank or on a tax notice. Correcting an EIN's registered name is possible but slow, and you cannot simply apply for a second one.
Then use the EIN to register with the state, open a business bank account, set up payroll if you have employees, and complete W-9s for clients.
West Virginia Business Registration After the EIN
West Virginia requires that, before engaging in business activity, every individual or business entity obtain a West Virginia business registration certificate from the State Tax Department. The statutory authority is W. Va. Code 11-12-1 et seq.
A $30.00 registration tax is due with the BUS-APP application, and the certificate is not issued until that payment or proof of exemption is received. Registration can be completed on the Tax Division's system or through the One Stop Business Portal at Business4WV.
The certificate is permanent - it stays valid until the legal name changes, the physical location changes, ownership changes, you notify the Tax Division that the business closed, or the Tax Commissioner suspends or revokes it. There is no annual renewal fee for the certificate itself.
| Item | Agency | Cost |
|---|---|---|
| Employer Identification Number (EIN) | IRS | $0 |
| West Virginia business registration certificate | WV State Tax Department | $30 registration tax |
| Certificate renewal | WV State Tax Department | Permanent - no renewal fee |
| IRS Form 2553 (S-corp election) | IRS | $0 |
Who Is Exempt From the $30 Registration Tax
The Tax Division lists several categories that do not pay the $30 business registration fee: organizations exempt under section 501 of the Internal Revenue Code, government entities selling in competition with private business, the United States and its agencies, persons engaged in agriculture or farming, and out-of-state companies without West Virginia nexus that employ a West Virginia resident and complete BUS-APP as "withholding only."
Exemption from the fee is not exemption from registering. You still file the application and provide proof of the exemption; the certificate is withheld until payment or that proof arrives.
What Comes After Registration
With an EIN and a business registration certificate, open a bank account in the entity's exact legal name, keep business and personal funds strictly separate, and set up bookkeeping from day one. If you will have employees, register for West Virginia withholding and unemployment insurance.
Check licensing separately. The state registration certificate is a tax registration, not a professional or municipal license. Many activities and municipalities require their own permits - see the national business license overview. Keep your West Virginia registered agent current so state notices reach you.
Common EIN Mistakes
Paying a third-party site for an EIN is the most common and most avoidable. Others: applying before the LLC is formed, listing an entity rather than an individual as the responsible party, applying more than once because the first confirmation was misplaced, and assuming an EIN alone lets you legally operate.
It does not. The EIN identifies you to the IRS; the West Virginia business registration certificate authorizes business activity in the state; and licenses authorize specific regulated activity. Losing your EIN confirmation letter (CP 575) is recoverable - the IRS can provide a confirmation letter - but keep the original with your operating agreement and formation documents.
Frequently Asked Questions
How do I get an EIN in West Virginia?
There is no West Virginia EIN. Apply directly with the IRS on Form SS-4 - online if your principal business is in the U.S. and the responsible party has an SSN or ITIN, otherwise by fax or mail. It is free. Afterwards, register the business with the West Virginia Tax Division for the state certificate.
How much does an EIN cost in West Virginia?
Nothing. The IRS issues EINs at no charge in every state. Websites charging a fee are paid intermediaries reselling a free government service. The cost you will encounter in West Virginia is the separate $30 business registration tax due with the BUS-APP application to the State Tax Department.
Does a West Virginia LLC need an EIN?
Not always for income tax - a single-member LLC that is a disregarded entity with no employees may use the owner's SSN. But an EIN is required with employees, certain excise taxes, or an S-corp election, and banks generally require one to open a business account. Since it is free, most owners get one.
What is the West Virginia business registration certificate?
A certificate issued by the West Virginia State Tax Department under W. Va. Code 11-12-1 et seq. Every individual or business entity must obtain one before engaging in business activity in the state. A $30 registration tax is due with the BUS-APP application, and the certificate is permanent rather than annually renewed.
Should I form my LLC before applying for an EIN?
Yes. File with the West Virginia Secretary of State first, so the EIN is issued in the LLC's exact legal name. Applying beforehand, or with a slightly different name, creates a mismatch that surfaces at the bank or on an IRS notice, and correcting an EIN's registered name is slower than getting it right initially.
Who can be the responsible party on Form SS-4?
A natural person who controls, manages, or directs the entity and the disposition of its funds and assets, identified by SSN or ITIN. In most cases it cannot be another entity. The IRS also limits applicants to one EIN per responsible party per day, so plan multi-entity setups across several days.
Related
- How to get an EIN
- How to form an LLC in West Virginia
- West Virginia registered agent
- What is an ITIN?
- Operating agreement
- Business tax hub
- How to form an LLC
- How to get an EIN
- S-corp vs LLC
- Business license overview
- Registered agent requirements
Sources
- IRS - Get an Employer Identification Number (EIN is free; application channels).
- IRS - About Form SS-4 (EIN application form and instructions).
- IRS - Employer ID Numbers (who needs an EIN; responsible party).
- IRS - Single Member Limited Liability Companies (disregarded entity; EIN triggers).
- IRS - Limited Liability Company (LLC) (federal tax classification).
- IRS - About Form 2553 (S corporation election).
- West Virginia Tax Division - Business Registration (certificate required before engaging in business; BUS-APP; W. Va. Code 11-12-1 et seq.).
- West Virginia Tax Division - Business Registration Frequently Asked Questions ($30 registration tax; exemptions; permanent certificate).
- West Virginia Tax Division - Form BUS-APP, West Virginia Business Registration Application (application form).
- West Virginia Legislature - W. Va. Code 11-12-3, Business registration certificate required; tax levied (statutory requirement).
- Legal Information Institute (Cornell) - 26 CFR 301.7701-3 (entity classification election).
LegalGlass provides general information for educational purposes and is not legal advice, is not a law firm, and is not a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current amounts with the IRS and the West Virginia Tax Division before acting.