[0:00] The short answer Dan: To start an LLC in West Virginia, you file Articles of Organization, Form LLD-1, with the West Virginia Secretary of State. The fee is $100, plus $1 if you file online. Maya: So $101 online? Dan: Yes, through the One Stop Business Portal. Maya: This is The Business Formation Podcast. Today, West Virginia for 2026: six steps, every fee, and the three best ways to have it filed for you. What's the first step? [0:29] Step 1: Choose a name Dan: End your name with limited liability company, limited company, or an abbreviation like LLC or LC. Maya: And what else? Dan: It has to be distinguishable from names already filed. Maya: Where do I check? Dan: Search the Secretary of State's business records. Maya: Can I hold a name? Dan: A reservation is $15 and lasts 120 days. [0:52] Step 2: Decide on an agent Maya: Do I need a registered agent in West Virginia? Dan: Interesting question, because it's optional here. The Articles ask for an agent for service of process only if you have one. Maya: What happens if I don't list one? Dan: Lawsuits are served on the Secretary of State, and then mailed to your principal office. That can cost you time. Maya: I'm Maya, by the way, here with Dan. Dan: Great to be here, Maya. So many owners still list a commercial agent. Maya: Who can serve? Dan: A West Virginia resident, or a company. Adding or changing an agent later costs $15. [1:29] Step 3: File Form LLD-1 Maya: How do I file? Dan: Through the One Stop Business Portal for $100, plus the $1 online processing fee. You can also mail it in. Maya: What does the form need? Dan: The names and addresses of all members or managers. Maya: What if I leave them off? Dan: The filing is rejected. And it's a public document, so those names and addresses are visible. Maya: How long does it take? Dan: Standard processing is five to ten business days. Next-day service costs $25 more. [1:58] Step 4: Write an operating agreement Maya: Is the operating agreement filed? Dan: No. It stays with your records, and there's no state fee. Maya: What should it say? Dan: Who owns what, how profits are split, who makes decisions, and what happens if a member leaves. Maya: And in writing? Dan: Always in writing. [2:14] Step 5: Get a free EIN and register for state tax Maya: Now the federal number. Dan: Apply for your EIN free with the IRS at IRS.gov, after the state files your Articles. If it's approved online, the number is issued right away. Maya: Is that the last registration? Dan: No. Filing the Articles alone doesn't let you do business in West Virginia. You also register with the State Tax Division for a business registration certificate. Maya: What does that cost? Dan: Usually $30, and One Stop handles both. Maya: And the ownership report? Dan: Skip it. FinCEN no longer requires one from U.S. companies. [2:50] Step 6: File the annual report Maya: What does West Virginia want every year? Dan: An annual report, filed between January 1 and June 30, starting the year after you form. Maya: Cost? Dan: $25, filed online through One Stop. Maya: And if I miss June 30? Dan: Then it's $75, including a $50 late fee. Maya: What if I keep ignoring it? Dan: The state can administratively dissolve the LLC. [3:15] What it costs Maya: Do-it-yourself total? Dan: $101 to form the LLC online. Usually $30 for the business registration certificate. Then $25 a year for the annual report. Maya: So up front? Dan: $131 before your first report. The EIN is free. Maya: And the extras? Dan: A name reservation is $15, an agent change is $15, and the next-day service is $25. [3:43] Rush options Maya: You mentioned next-day service. Are there faster ones? Dan: There are. Next business day is $25 extra. A two-hour rush is $250, and a one-hour rush is $500. Maya: Those are steep. Dan: They are, and standard processing is five to ten business days. Maya: So when would anyone use them? Dan: When a deadline forces you. Otherwise, the $25 next-day option is the one most people would consider. [4:14] Skipping the agent: the trade-off Maya: Back to the optional agent. If I skip it, what exactly changes? Dan: Service of process goes to the Secretary of State, which then mails it to your principal office. Maya: So the mail could sit. Dan: That's the risk. It can cost you time. Maya: And listing an agent fixes it? Dan: It gives the papers a direct destination, which is why many owners list a commercial agent. Maya: How much does that run? Dan: The three services we'll cover each include one in their plans. [4:43] State business registration Maya: Let me go back to the State Tax Division. Is it a separate step? Dan: Yes. The Articles create the LLC, but you also register for a business registration certificate before doing business. Maya: And where? Dan: Through One Stop, which handles both the filing and the registration. Maya: What does it cost? Dan: Usually $30. Maya: Does that one come around every year? Dan: What recurs every year is the $25 annual report. The $30 is the business registration fee. Maya: So the first year has an extra line item. Dan: Right. Budget $101 for the Articles and about $30 for the registration, before your first report. Maya: And the annual report doesn't start right away? Dan: It starts the year after you form. [5:30] Planning your first annual report Maya: When is my first annual report due, if I form this year? Dan: The year after you form. The window runs from January 1 to June 30. Maya: So there's plenty of runway. Dan: There is, but it's easy to forget. The cost is $25 on time, and $75 after June 30, with the $50 late fee included. Maya: That's a big jump for a missed date. Dan: It's triple the price, and ignoring it long enough can lead to administrative dissolution. Set a reminder for the spring. [6:00] Your first-year checklist Maya: Order of operations? Dan: Search the name. Decide whether to list an agent. File Form LLD-1 online for $101. Maya: Then? Dan: Write the operating agreement, get your EIN, register with the State Tax Division, and mark June 30 for the annual report. [6:21] The 3 best ways to file in West Virginia Maya: What if I'd rather have someone else handle it? Dan: Here are the three best ways to file in West Virginia. Number one, our pick, is Mainstay Filing, $199 a year plus the state fee. With the $101 state fee, checkout comes to $300. Maya: What's included? Dan: Your Articles filed, your EIN application, and your agent for service of process every year. It renews at the same $199. Maya: And the annual report? Dan: Mainstay files it by June 30 every year. You pay only the $25 state fee. Maya: Number two? Dan: WV Registered Agent.org. It prepares and files your Articles for $199 plus the state fee, also $300 at checkout. The first year of agent service is free, then $99 a year. Maya: And three? Dan: West Virginia Registered Agent.co. Same offer: $199 plus the state fee, first year of agent service free, then $99 a year. Maya: How do I choose? Dan: If you'll file the annual report yourself, numbers two and three cost less from year two, at $99 a year for the agent alone. The $25 state fee is the same either way. [7:42] Three years of service fees Maya: Give me the three-year view. Dan: Mainstay is $199 a year, so $597. Number two or three is $199 in year one, then $99 for each of the next two years, so $397. Maya: A $200 gap. Dan: Yes. With Mainstay, that gap pays for your annual report to be filed for you. [8:06] Recap Maya: Can you recap? Dan: Choose a name ending in LLC, decide on an agent for service of process, file Form LLD-1 online for $100 plus $1, write an operating agreement, get your free EIN, register with the State Tax Division, and file your $25 annual report by June 30 each year. Maya: The links to all three services and every official source are in the show notes. Thanks for listening to The Business Formation Podcast, and good luck with your new West Virginia LLC.