How much is the West Virginia annual report?

The annual report fee is $25, filed with the Secretary of State between January 1 and July 1 each year following the calendar year of registration, under W. Va. Code section 59-1-2a. Qualifying veteran-owned entities have the $25 fee waived for the four years after initial formation.

Do I need a Business Registration Certificate as well as the LLD-1?

Usually yes. The Articles of Organization create the entity with the Secretary of State; the Business Registration Certificate from the West Virginia Tax Division registers the business for tax and must be displayed at each place of business. The One Stop Business Portal handles both in one filing session.

What is the West Virginia LLC statute?

Chapter 31B of the West Virginia Code, the Uniform Limited Liability Company Act. It governs organization, member and manager duties, and the registered agent requirement in section 31B-1-108. Filing fees are set separately in West Virginia Code section 59-1-2.

West Virginia Certificate of Formation: What to File (2026)

Q: Does West Virginia have a Certificate of Formation?

No. West Virginia LLCs file Articles of Organization on Form LLD-1 with the Secretary of State. The phrase Certificate of Formation comes from Delaware, Texas, and Washington. If a bank or another state asks for your Certificate of Formation, provide the filed LLD-1 and, if needed, a certificate of existence.

Q: What form creates a West Virginia LLC?

Form LLD-1, the Articles of Organization, filed with the West Virginia Secretary of State. Most filers submit it through the One Stop Business Portal at business4.wv.gov, which also routes the registration to the State Tax Department and WorkForce West Virginia in the same session.

Q: Is there a veteran-owned filing fee waiver in West Virginia?

Yes. Under W. Va. Code section 59-1-2(j), the registration fee is waived for an organization that qualifies as veteran-owned, and the $25 annual report fee is waived for four years after formation. The veteran must be honorably discharged, and the business must be at least 51 percent unconditionally veteran-owned.

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 20, 2026 · Last updated Aug 20, 2026

West Virginia has no document called a Certificate of Formation. The filing that creates a West Virginia LLC is the Articles of Organization, Form LLD-1, filed with the West Virginia Secretary of State, most commonly through the One Stop Business Portal. Afterward the LLC files a $25 annual report between January 1 and July 1 each year.

Quick Answer

Correct document: Articles of Organization - Form LLD-1
Not used in WV: "Certificate of Formation" (that is Delaware, Texas, and Washington terminology)
Agency: West Virginia Secretary of State
Filing portal: WV One Stop Business Portal (business4.wv.gov)
Annual report: $25, filed between January 1 and July 1 (W. Va. Code §59-1-2a)
Governing law: WV Uniform Limited Liability Company Act, W. Va. Code ch. 31B

Why People Search for a West Virginia "Certificate of Formation"

State LLC statutes are not uniform in what they call the creating document. Delaware, Texas, and Washington use Certificate of Formation. Most other states, West Virginia included, use Articles of Organization. Founders who read a national guide, or who formed a company elsewhere first, arrive expecting a form that West Virginia does not print.

The substance is the same everywhere: a short public document, filed with the state, that brings the LLC into legal existence. In West Virginia that document is Form LLD-1, Articles of Organization. If a bank, a lender, or another state's filing office asks for your "Certificate of Formation," send the filed LLD-1 and, if they want a state-issued proof of status, a certificate of existence from the Secretary of State.

The Governing Statute: W. Va. Code Chapter 31B

West Virginia LLCs are governed by the Uniform Limited Liability Company Act in Chapter 31B of the West Virginia Code. That chapter sets out how an LLC is organized, the effect of organization, the duties of members and managers, and the registered agent requirement in W. Va. Code §31B-1-108.

Filing fees for Secretary of State business filings are set separately, in W. Va. Code §59-1-2. That section also carries a notable exemption: under §59-1-2(j), the registration fee is waived for a qualifying veteran-owned organization, and the $25 annual report fee is waived for a veteran-owned entity for the four years following initial formation. To qualify, a veteran must have been honorably discharged or discharged under honorable conditions, and the business must be at least 51% unconditionally owned by one or more veterans.

What Form LLD-1 Asks For

Form LLD-1 is short. It asks for the LLC's name, the address of the principal office, a designated office and mailing address in West Virginia, the name and address of the registered agent, the email address for official notices, whether the company is member-managed or manager-managed, the names and addresses of the members or managers, the purpose of the business, and the effective date of formation.

Two entries deserve care. The effective date controls when the entity legally exists and therefore when its first annual report and tax obligations begin - choosing a January 1 effective date is a common way to keep the reporting year clean. The registered agent entry must name a person or entity with a physical West Virginia street address; see West Virginia registered agent requirements.

The name must contain a limited liability company designator and must be distinguishable from names already on the Secretary of State's record. Check availability with the West Virginia business entity search before filing.

Filing Through the One Stop Business Portal

West Virginia consolidates business registration in the One Stop Business Portal. Filing there submits the Articles of Organization to the Secretary of State and simultaneously routes your registration to the other agencies that need it, including the State Tax Department for the business registration certificate and WorkForce West Virginia for unemployment compensation if you will have employees.

Filing fees are payable at submission; confirm the current amount in the portal or against the fee schedule in W. Va. Code §59-1-2 before you file, since the statute is amended from time to time. Paper filing of Form LLD-1 with the Secretary of State remains available for filers who prefer it, and the form itself notes how many originals to submit if you want a filed-stamped copy returned. The full sequence is in how to form an LLC in West Virginia.

The Business Registration Certificate

Organizing the LLC with the Secretary of State is not the same as registering it for tax. West Virginia requires most businesses to obtain a Business Registration Certificate from the West Virginia Tax Division before doing business in the state, and to display it at each place of business.

The One Stop portal handles both filings in one pass, which is why West Virginia recommends starting there rather than filing the LLD-1 alone. If you skip the tax registration, the Tax Division can treat the business as operating without a certificate, and a delinquency on annual reports can lead the Tax Commissioner to suspend, cancel, or withhold the business registration certificate. See West Virginia business license requirements.

The $25 Annual Report

Every West Virginia LLC, domestic and foreign, files an annual report with the Secretary of State and pays the $25 filing fee between January 1 and July 1 of each year following the calendar year in which the business was registered, under W. Va. Code §59-1-2a.

The report confirms the officers or members, the principal office, and the registered agent. Filing it is the cheapest compliance obligation the company has and the one most often missed, because the window opens in January rather than on an anniversary date. A company more than 30 days delinquent risks action against its business registration certificate as well as loss of good standing with the Secretary of State. Details are on the Secretary of State's annual reports page and the One Stop annual reporting guidance.

After Formation: What the LLD-1 Does Not Cover

The Articles of Organization create the entity and nothing more. Four things still need attention. First, adopt an operating agreement - it is not filed with the state and carries no fee, but it governs management, capital, and succession. Second, obtain a federal EIN from the IRS, which is free. Third, open a business bank account in the LLC's name so personal and business funds never mix. Fourth, check local licensing with your municipality, which is separate from both state filings.

Federal tax treatment follows the default rules: a one-member LLC is a disregarded entity reporting on Schedule C, and a multi-member LLC files a partnership return, unless the owners elect corporate treatment. See West Virginia LLC tax filing and S-corp vs LLC.

Terminology Cheat Sheet

What you are looking for	West Virginia name	Where
Certificate of Formation (LLC)	Articles of Organization, Form LLD-1	Secretary of State / One Stop Portal
Certificate of Incorporation	Articles of Incorporation	Secretary of State
Foreign qualification	Application for Certificate of Authority	Secretary of State
Proof of good standing	Certificate of existence	Secretary of State
Tax registration	Business Registration Certificate	WV Tax Division
Yearly filing	Annual report ($25, Jan 1 - Jul 1)	Secretary of State

Using the state's own vocabulary saves time with bankers, lenders, and out-of-state filing offices, and it prevents you from buying a document West Virginia does not issue.

Frequently Asked Questions

Does West Virginia have a Certificate of Formation?

No. West Virginia LLCs file Articles of Organization, Form LLD-1. The Certificate of Formation name belongs to Delaware, Texas, and Washington.

What form creates a West Virginia LLC?

Form LLD-1, filed with the Secretary of State, usually through the One Stop Business Portal.

How much is the annual report?

$25, filed between January 1 and July 1 each year following registration, under W. Va. Code §59-1-2a.

Is there a veteran-owned waiver?

Yes. Under §59-1-2(j) the registration fee is waived, and the $25 annual report fee is waived for four years after formation, for a 51% veteran-owned business.

Do I also need a Business Registration Certificate?

Usually. The Tax Division issues it, and the One Stop Portal handles it alongside the LLD-1.

What statute governs WV LLCs?

W. Va. Code chapter 31B, the Uniform Limited Liability Company Act, with fees in §59-1-2.

Sources

West Virginia Secretary of State - Form LLD-1, Articles of Organization.
West Virginia Secretary of State - Business and Licensing.
West Virginia Secretary of State - Annual reports ($25 fee; Jan 1 - Jul 1 window).
West Virginia Legislature - W. Va. Code §59-1-2a (annual report requirement and $25 fee).
West Virginia Legislature - W. Va. Code §59-1-2 (Secretary of State fees; veteran-owned waiver at subsection (j)).
West Virginia Legislature - W. Va. Code §31B-1-108 (designated office and agent for service of process).
West Virginia Legislature - W. Va. Code §31B-1-102 (definitions).
WV One Stop Business Portal - Start, operate, and grow a business.
WV One Stop Business Portal - Annual reporting.
IRS - Limited Liability Company (LLC).

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 West Virginia Secretary of State and the West Virginia Tax Division before acting.