Compare Business Types in West Virginia
LLC, corporation, S-Corp, nonprofit or partnership: what each costs to form and keep in West Virginia, side by side. An LLC is $100 to file.
Last verified August 2026 against official West Virginia sources.
Want this turned into your personalized business roadmap for West Virginia?
See it free, no account needed. Save it later to track every step, deadline, and what comes after forming a business.
West Virginia Business Structures at a Glance
| Feature | Corporation | LLC | Nonprofit | Partnership | S-Corp |
|---|---|---|---|---|---|
| State filing fee | $65 | $100 | $25 | $25 | $65 |
| Expedite fee | $25 | $25 | — | $25 | $25 |
| Processing time | 5-10 business days | 5-10 business days | 5-10 business days | 5-7 business days | 5-10 business days |
| Annual/biennial report fee | $25 | $25 | $25 | $25 | $25 |
| Franchise / minimum tax | — | — | — | — | — |
| Recurring state fees / yr (est.) | $25 | $25 | $25 | $25 | $25 |
| Publication required | No | No | No | No | No |
| Registered agent | Required | Required | Required | Required | Required |
| Minimum owners | 1 | 1 | 1 | 2 | 1 |
Recurring estimate = report fee (halved for biennial reports) + franchise/minimum tax. Excludes publication, registered-agent and income taxes. S-Corp is a federal tax election (IRS Form 2553) made by an LLC or corporation.
LLC vs. Other Structures in West Virginia
LLC vs. Corporation
Unlike a West Virginia C-Corporation, an LLC avoids double taxation since profits pass through directly to members rather than being taxed at both the corporate and personal level. LLCs also have fewer formalities, requiring no board of directors, mandatory shareholder meetings, or extensive record-keeping obligations.
LLC vs. S-Corp
An S-Corp in West Virginia requires strict IRS eligibility rules including a limit of 100 shareholders and only one class of stock, whereas an LLC has no such restrictions on membership or ownership structure. However, an LLC can elect S-Corp tax treatment with the IRS to potentially reduce self-employment taxes on active owner income.
LLC vs. Partnership
A West Virginia LLC provides members with limited liability protection, shielding personal assets from business debts and lawsuits, whereas a general partnership exposes all partners to unlimited personal liability. LLCs also offer more flexibility in management and profit distribution compared to a traditional partnership structure.
LLC vs. Nonprofit
A West Virginia LLC is a for-profit entity designed to generate and distribute profits to its members, while a nonprofit corporation is organized for charitable, educational, or other exempt purposes and cannot distribute profits to members. Nonprofits may qualify for federal and state tax exemptions that are not available to LLCs.
Not Sure Which One Fits?
Your free roadmap walks you through the decision for your kind of business in West Virginia — and what to do after.
Get Your Personalized Roadmap