Form a S-Corp in West Virginia

Everything you need to know about forming a S-Corp in West Virginia. Filing fees, requirements, timeline, and step-by-step guidance.

$100
Filing Fee
7-10 business days
Processing Time
Required
Registered Agent

How to File

1

Choose Corporate Name

Select an available corporate name that complies with West Virginia naming requirements and includes 'Corporation,' 'Incorporated,' or abbreviations.

1-2 hours

2

Appoint Registered Agent

Designate a registered agent with a West Virginia address to receive legal documents and official correspondence.

30 minutes

3

File Articles of Incorporation

Submit Articles of Incorporation to the West Virginia Secretary of State with required information and $100 filing fee.

1 hour

4

Obtain EIN

Apply for an Employer Identification Number from the IRS for tax purposes and banking.

30 minutes

What's Next After Filing

Once your S-Corp is officially formed, you'll want to complete these important steps:

  • Create Corporate BylawsDraft corporate bylaws that outline internal governance, shareholder rights, and operational procedures.
  • Hold Organizational MeetingConduct initial board meeting to adopt bylaws, elect officers, and issue stock certificates.
  • File S-Corp ElectionSubmit Form 2553 to the IRS within 75 days of incorporation to elect S-Corporation tax status.

Advantages

  • Pass-through taxation avoids double taxation
  • Limited liability protection for shareholders
  • Enhanced credibility with customers and vendors
  • Easier to raise capital and attract investors

Considerations

  • Strict IRS requirements and restrictions on ownership
  • Required annual filings and corporate formalities
  • Limited to 100 shareholders with citizenship restrictions

Annual Obligations

Annual Report Fee:$25
Report Due:July 1
Annual report must be filed by July 1st each year. No state franchise tax for S-Corporations in West Virginia.
Last verified: December 2025Source

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