Incorporating in West Virginia means joining a business culture that values independence and resilience, from small family businesses to startups in Morgantown and Charleston.

Incorporation is how you draw a clear line between you and your company, protect your personal assets, and set up your company for growth and real credibility. The process is straightforward once you know what to expect: you choose a name, file articles of incorporation, register for state taxes, and stay up-to-date with annual reports.

Below, we’ll explain how to incorporate in West Virginia, from the costs and legal steps to what happens after your company is formed.

What’s in this article?

• What does it mean to incorporate a business in West Virginia?
  
• What’s the difference between an S corporation and a C corporation?
  
• What are the advantages of forming a corporation in West Virginia?
  
• What are the steps to incorporate your business in West Virginia?
  
• What are the legal requirements to incorporate in West Virginia?
  
• How much does it cost to incorporate in West Virginia?
  
• How Stripe Atlas can help
  

What does it mean to incorporate a business in West Virginia?

Incorporating in West Virginia turns your business into its own legal entity, one that can own property, sign contracts, and be sued or taxed in its own name. That separation limits your personal liability and gives the company permanence beyond any one founder.

You create this entity by filing articles of incorporation (Form CD-1) with the West Virginia secretary of state. West Virginia requires every corporation to maintain a registered agent with a physical address in the state and to file an annual report to keep public information current. When you incorporate in Virginia, you can choose to form either an S corporation (S corp) or a C corporation (C corp).

What’s the difference between an S corporation and a C corporation?

In West Virginia, all newly formed corporations are treated as C corps by default. S corp status isn’t a separate type of state-legal entity; it’s a tax status you can elect with the US Internal Revenue Service (IRS).

Choose the model that matches your capital strategy and tax profile:

• C corp: A C corp pays tax at the corporate level under West Virginia’s Corporation Net Income Tax (currently 6.5%) and federal corporate tax rules. Shareholders then pay personal tax on dividends. This is the classic “double taxation” model. C corps can offer multiple classes of stock, have no cap on shareholders, and allow institutional and foreign investors.

• S corp: An S corp avoids paying entity-level federal income tax. Instead, profits and losses flow to shareholders’ personal returns. West Virginia will treat your business as an S corp for state income tax purposes, but it must meet certain conditions to be eligible: it must have fewer than 100 shareholders and 1 class of stock, and owners must be US citizens or residents, certain trusts or estates, or both.

What are the advantages of forming a corporation in West Virginia?

West Virginia uses founder-friendly incentives and predictable tax policies to encourage businesses to incorporate in the state.

Benefits include the following:

• Incentives for lower starter costs: West Virginia actively cuts early-stage expenses for some founders through the Boots to Business veteran waiver, which covers the initial filing fee and the first four years of annual report fees, and the Young Entrepreneur Reinvestment Act, which waives the incorporation fee for in-state founders under 30.

• One-stop setup and tax registration: The state’s One Stop Business Portal lets you form your corporation and register with the State Tax Department in a single online workflow.

• Expedited formation options built for urgency: If you’re short on time, West Virginia’s secretary of state offers same-day, 2-hour, and even 1-hour expedited processing for an additional fee. This level of flexibility is useful when contracts or financing depend on fast entity approval.

• Generous manufacturing and investment credits: Manufacturers can offset up to 60% of the Corporation Net Income Tax through investment credits and property tax adjustments on equipment and inventory. That combination can meaningfully reduce effective tax rates for capital-intensive businesses.

• A stable, transparent tax environment: West Virginia repealed its franchise tax in 2015 and maintains a steady 6.5% corporate income tax. That consistency gives corporations predictable operating costs and a clear tax compliance path.

What are the steps to incorporate your business in West Virginia?

The incorporation process in West Virginia is relatively straightforward. Before you file, you’ll choose a compliant name, designate a registered agent, and elect your tax status. Once you file articles of incorporation, you’ll also need to hold an organizational meeting and get the appropriate permits and registrations to legally operate.

Follow these steps to incorporate your company in West Virginia:

• Choose and clear your name: Pick a name with a required corporate ending (“Corporation,” “Incorporated,” “Company,” “Limited,” or an abbreviation such as “Corp.,” “Inc.,” “Co.,” or “Ltd.”). Search the secretary of state’s business database to ensure your name is distinguishable. You can reserve a name for 120 days, if you’re not ready to file yet.

• Designate a registered agent: List a registered agent, either an individual or a service, with a physical address in West Virginia who can accept legal notices on behalf of the company during business hours.

• Decide your tax status: Incorporation creates a C corp by default. If S corp taxation fits your plan, file IRS Form 2553. West Virginia follows the federal S corp election and doesn’t require an extra state election.

• Prepare and file articles of incorporation: On Form CD-1, you must provide the corporate name, principal office, registered agent and address, incorporator, and authorized shares (and par value or “no par”). File online via the One Stop portal for the fastest processing. Once they’re approved, keep the stamped articles or certificate of incorporation for future bank accounts, licensing, and contracts.

• Register with the State Tax Department: Many businesses must obtain business registration certificates by filing online through the portal or submitting Form WV BUS-APP by mail.

• Hold the organizational meeting: Elect directors if they haven’t already been appointed, appoint officers, adopt bylaws, authorize share issuance, set the fiscal year, and record minutes. Keep a stock ledger and issue stock certificates, if you use them.

• Research local licenses and any industry permits: West Virginia doesn’t impose a separate statewide general license beyond the State Tax Department registration. But check local requirements as many cities and counties have their own permits, as do regulated industries such as aviation and alcohol production.

• File the annual report: File your annual report by June 30 through the portal. Late filings accrue fines per missed year for for-profit corporations and can lead to administrative dissolution, if they’re not resolved.

What are the legal requirements to incorporate in West Virginia?

The steps to incorporate your business in West Virginia cover all the legal requirements: a compliant name, an appropriate registered agent, articles of incorporation, and the right registration and permits.

Once you’ve formed your company, follow these steps to keep it compliant:

• Maintain a registered agent: Always keep on file an agent with a physical address in West Virginia. If your agent or their address changes, you must file an update with the agent, address, or officer change form. If service of process can’t be delivered due to an inaccurate agent address, you risk default judgments and loss of good standing.

• Keep internal records: West Virginia doesn’t collect your bylaws or minutes, but you’re expected to adopt and maintain them internally. Minutes of director or shareholder actions, stock ledgers, and resolutions help demonstrate corporate separation and preserve limited liability.

• File the annual report and pay the fee: This is due by June 30 each year. The One Stop portal is the recommended method. Missing the deadline triggers a $50 late fee per missed year for for-profit corporations and can lead to administrative dissolution or revocation.

• Stay current on taxes: C corps file corporate income tax returns and pay a corporate income tax of 6.5%. S corps file pass-through returns and owners report their shares of income on personal returns, consistent with the federal election. West Virginia eliminated the Business Franchise Tax in 2015 so there isn’t a separate franchise tax to pay.

• Amend when details change: If you change your corporate name, authorized shares, or other charter terms, file an amendment. Routine officer, director, or agent changes use the agent, address, or officer change form.

How much does it cost to incorporate in West Virginia?

Expect your typical up-front costs for forming a business to be about $130 for the articles and business registration, plus any optional expedited service fees or registered agent charges. On an ongoing basis, you’ll pay $25 annually for the report if you don’t qualify for any waivers.

Here are the detailed costs of starting a corporation in West Virginia:

• Articles of incorporation: Filing Form CD-1 costs $100 for for-profit corporations, plus a $1 online filing fee if you file through the One Stop system.

• Expedited processing: If you need a quicker turnaround for your articles of incorporation, you can pay $25 for same-day processing, $250 for 2-hour processing, or $500 for 1-hour processing.

• Business registration certificate: This is a one-time $30 registration fee due to the State Tax Department.

• Name reservation: You can reserve a name for 120 days for $15.

• Registered agent service: If you need a registered agent in West Virginia, private services typically cost $100–$300 per year.

• Annual report: Filings cost $25 and are due each year by June 30. The late fee is $50 per missed year for for-profit corporations.

How Stripe Atlas can help

Stripe Atlas sets up your company’s legal foundations so you can fundraise, open a bank account, and accept payments within two business days from anywhere in the world.

Join 75K+ companies incorporated using Atlas, including startups backed by top investors like Y Combinator, a16z, and General Catalyst.

Applying to Atlas

Applying to form a company with Atlas takes less than 10 minutes. You’ll choose your company structure, instantly confirm whether your company name is available, and add up to four cofounders. You’ll also decide how to split equity, reserve a pool of equity for future investors and employees, appoint officers, and then e-sign all your documents. Any cofounders will receive emails inviting them to e-sign their documents, too.

Accepting payments and banking before your EIN arrives

After forming your company, Atlas files for your Employer Identification Number (EIN). Founders with a US Social Security number, address, and cell phone number are eligible for IRS expedited processing, while others will receive standard processing, which can take a little longer. Additionally, Atlas enables pre-EIN payments and banking, so you can start accepting payments and making transactions before your EIN arrives.

Cashless founder stock purchase

Founders can purchase initial shares using their intellectual property (e.g., copyrights or patents) instead of cash, with proof of purchase stored in your Atlas Dashboard. Your IP must be valued at $100 or less to use this feature; if you own IP above that value, consult a lawyer before proceeding.

Automatic 83(b) tax election filing

Founders can file an 83(b) tax election to reduce personal income taxes. Atlas will file it for you—whether you are a US or non-US founder—with USPS Certified Mail and tracking. You’ll receive a signed 83(b) election and proof of filing directly in your Stripe Dashboard.

World-class company legal documents

Atlas provides all the legal documents you need to start running your company. Atlas C corp documents are built in collaboration with Cooley, one of the world’s leading venture capital law firms. These documents are designed to help you fundraise immediately and ensure your company is legally protected, covering aspects like ownership structure, equity distribution, and tax compliance.

A free year of Stripe Payments, plus $50K in partner credits and discounts

Atlas collaborates with top-tier partners to give founders exclusive discounts and credits. These include discounts on essential tools for engineering, tax, finance, compliance, and operations from industry leaders like AWS, Carta, and Perplexity. We also provide you with your required Delaware registered agent for free in your first year. Plus, as an Atlas user, you’ll access additional Stripe benefits, including up to a year of free payment processing for up to $100K in payment volume.

Learn more about how Atlas can help you set up your new business quickly and easily, and get started today.