West Virginia LLC Tax Filing Requirements (2026)

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

A West Virginia LLC pays no entity-level income tax by default. A multi-member LLC files Form PTE-100, the West Virginia S Corporation and Partnership return, by the 15th day of the third month after the tax year closes — March 15 for a calendar-year LLC. Every LLC must also hold a $30 Business Registration Certificate and file a $25 annual report by July 1.

How West Virginia Taxes an LLC by Default

West Virginia has no separate LLC tax. It follows the federal classification: a single-member LLC is a disregarded entity whose income appears on the owner's West Virginia individual return, and a two-or-more-member LLC is a partnership. The LLC pays no West Virginia personal income tax itself; income passes through to the members, who report their share on Form IT-140 if they are residents.

The default can be changed. Filing federal Form 2553 elects S-corporation treatment and Form 8832 can elect C-corporation treatment; West Virginia follows the federal classification, and an LLC taxed as a C corporation becomes subject to West Virginia corporation net income tax instead. Settle the federal classification before the first filing season. See what an LLC is, single-member LLC, and S-corp vs LLC.

Form PTE-100 and Its Deadline

A West Virginia LLC treated as a partnership, and one treated as an S corporation, files Form PTE-100, the West Virginia S Corporation and Partnership Income Tax Return. The return is due on or before the fifteenth day of the third month following the close of the taxable year, which is March 15 for a calendar-year entity. Extensions are requested on the PTE-100EXT.

PTE-100 is an information and allocation return: it reports West Virginia-source income and allocates it to the members on West Virginia K-1 schedules, which members then use on their own returns. A single-member LLC with no election does not file PTE-100 — its activity belongs on the owner's individual return. Note the deadline sits a month before the federal individual deadline, which is the single most common cause of a late West Virginia filing.

The $30 Business Registration Certificate

West Virginia requires a Business Registration Certificate from the West Virginia Tax Division before a business engages in any business activity in the state. The fee is $30. The certificate is West Virginia's closest equivalent to a general business licence: it is the registration that opens your state tax accounts and is displayed at the business location.

The certificate is separate from your federal EIN, separate from the Secretary of State entity registration, and separate from any municipal licence. Businesses selling taxable goods or services also register for the consumers sales and service tax and, if they have employees, for income tax withholding and unemployment compensation. Confirm the current rates and registration steps with the West Virginia Tax Division before you begin trading.

The $25 Annual Report

Separately from tax, every West Virginia LLC must file an annual report with the Secretary of State. The fee is $25 and the filing window runs from January 1 to July 1 each year. It is filed online through the One Stop Business Portal and confirms the registered agent, the principal office address, and the governance details on the state record.

This is a corporate-record filing, not a tax return, and doing one does not satisfy the other. Missing it is the most common way an otherwise healthy West Virginia LLC loses good standing, which blocks certificates of good standing, bank financing, and registration in other states. Diary July 1 alongside the March 15 tax deadline. See how to form an LLC in West Virginia and West Virginia registered agent.

The Elective Pass-Through Entity Tax

West Virginia offers an elective pass-through entity tax, filed on Form EPT-100. Under this election the LLC pays West Virginia income tax at the entity level and the members take a credit on their individual returns. The point of such elections nationally is to move the state tax from the individual return, where the federal deduction for state and local taxes is capped, to the entity return, where it is an ordinary business deduction.

Whether it helps depends on each member's federal position, so it is a calculation rather than a default. It is an annual election with its own form and deadline, and it does not remove the PTE-100 obligation. Review it with a tax adviser before the year in which you want it to apply, and read business tax basics for the general framework.

Federal Filings Behind the State Return

The West Virginia return builds on the federal one, so the federal filing comes first. A multi-member LLC files federal Form 1065 with Schedules K-1; an S-corporation-electing LLC files Form 1120-S; a single-member LLC reports on Schedule C, E, or F with the owner's Form 1040. Members generally owe self-employment tax on their share of active business income and make quarterly estimated payments to the IRS.

West Virginia expects estimated payments too when withholding does not cover the liability. Model the combined burden with the self-employment tax calculator, and weigh S-corp treatment once profit is high enough for a reasonable-salary structure to save more payroll tax than the payroll compliance costs.

Common West Virginia Filing Mistakes

Three errors recur. Missing the March 15 PTE-100 deadline because the owner is anchored to the April individual deadline. Treating the annual report as a tax filing — it goes to the Secretary of State between January and July and has nothing to do with the Tax Division. Trading before the Business Registration Certificate issues, which West Virginia requires before any business activity begins.

A fourth is quieter: assuming a single-member LLC files PTE-100. It does not, unless it has elected corporate treatment. Filing an unnecessary entity return opens a state account that then expects returns every year, and closing it later is tedious. Confirm classification first, return second. See how to dissolve an LLC for the closing sequence.

Frequently Asked Questions

What tax return does a West Virginia LLC file?

A multi-member LLC, and an LLC taxed as an S corporation, files Form PTE-100, the West Virginia S Corporation and Partnership return, by the fifteenth day of the third month after year end. A single-member LLC with no election reports its activity on the owner's West Virginia individual return.

When is Form PTE-100 due in West Virginia?

On or before the fifteenth day of the third month following the close of the taxable year, which is March 15 for a calendar-year entity. That is a month earlier than the federal individual deadline, and the mismatch is the most common cause of a late West Virginia filing.

How much is the West Virginia Business Registration Certificate?

$30, issued by the West Virginia Tax Division. A business must obtain the certificate before engaging in any business activity in the state. It is separate from the federal EIN, from the Secretary of State entity registration, and from any municipal business licence.

When is the West Virginia LLC annual report due?

Between January 1 and July 1 each year, with a $25 fee payable to the West Virginia Secretary of State and filed through the One Stop Business Portal. It is a corporate-record filing, entirely separate from the PTE-100 income tax return.

What is the West Virginia elective pass-through entity tax?

An annual election, filed on Form EPT-100, under which the LLC pays West Virginia income tax at the entity level and members claim a credit on their individual returns. Whether it helps depends on each member's federal position, so it should be modelled before electing.

Related

• Business tax (cluster hub)
• How to form an LLC in West Virginia
• West Virginia registered agent
• How to get an EIN
• S-corp vs LLC
• North Dakota LLC tax filing (sibling)
• Mississippi LLC tax filing (sibling)
• South Carolina LLC tax filing (sibling)

Sources

1. West Virginia Tax Division — Pass Through Entity (Form PTE-100; due the 15th day of the 3rd month after year end).
2. West Virginia Tax Division — PTE-100 Instructions.
3. West Virginia Tax Division — Elective Pass Through Entity Tax (Form EPT-100).
4. West Virginia Tax Division — TSD-100, West Virginia Business Taxes (business registration certificate requirement).
5. West Virginia One Stop Business Portal — Annual Reporting ($25; January 1 to July 1).
6. West Virginia Secretary of State — Annual Reports.
7. West Virginia Code — Chapter 31B, Uniform Limited Liability Company Act (via Justia).
8. West Virginia Code — Chapter 11, Article 21, Personal Income Tax (via Justia).
9. IRS — Limited Liability Company (LLC).
10. IRS — Single Member Limited Liability Companies.
11. IRS — About Form 2553, Election by a Small Business Corporation.
12. IRS — Estimated Taxes.
13. 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 requirements with the West Virginia Tax Division, the West Virginia Secretary of State, and the IRS before acting.