Form Your West Virginia S Corporation
Incorporate in the Mountain State for $100 and elect S-corp status for pass-through taxation, payroll-tax savings, and no franchise tax
Filed in West Virginia
The Mountain State · WV
- State filing fee$100
- Processing time5-10 business days; expedite +$25 (24hr) / $250 (2hr) / $500 (1hr)
- Our formation feeFree (you pay $100 if you choose a paid plan)
- Annual report$25/year — due Annually by June 30
- State tax rate6.5% corporate net income tax
- Expedited option24 hours (+$25)
Form your West Virginia S-Corp — pay only the state filing fee, nothing more.
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Everything to launch your West Virginia S-Corp
Free formation means you pay only the $100 state filing fee. All core services are included at no extra charge.
Articles of Incorporation filing
We prepare and submit your Articles of Incorporation to the West Virginia Secretary of State.
Registered agent
Required in West Virginia — we act as your agent for the first year.
EIN from the IRS
Your federal Tax ID — required to open a US business bank account and file taxes.
Corporate bylaws
Professionally drafted corporate bylaws — defines ownership, voting, and profit splits.
Benefits of forming an S-Corp in West Virginia
West Virginia pairs the lowest cost of living among eastern states with a low $100 incorporation fee and a $25 annual report, making it inexpensive to run an S corporation. With no franchise tax and a 6.5% corporate net income tax, owners can route profits through pass-through taxation while keeping ongoing compliance costs minimal.
Pass-through taxation avoids the double tax C corporations pay at the entity and shareholder level
Self-employment tax savings — only your reasonable W-2 salary is subject to payroll tax, not distributions
Limited liability protection separates your personal assets from business debts
Low $100 incorporation fee and a $25 annual report make West Virginia inexpensive to maintain
No state franchise tax keeps ongoing corporate costs down
Lowest cost of living among eastern states for affordable operations
Growing energy sector and strategic Appalachian location
Credibility of a formal corporation with banks, investors, and clients
Key features of a West Virginia S-Corp
- Pass-through taxation with no entity-level federal tax
- Payroll-tax savings on distributions beyond a reasonable salary
- Low $100 incorporation fee and $25 annual report
- No state franchise tax
- 6.5% West Virginia corporate net income tax still applies
Major industries in West Virginia
Form your West Virginia S-Corp in 6 steps
We handle every step while you stay in the loop. Processing takes 5-10 business days; expedite +$25 (24hr) / $250 (2hr) / $500 (1hr).
- 01
Choose Your Corporation Name
Your name must include 'Corporation,' 'Incorporated,' 'Company,' 'Limited,' or an abbreviation. Check availability through the West Virginia Secretary of State's business search.
- 02
Appoint a Registered Agent
West Virginia requires a registered agent with a physical address in the state to accept legal documents on behalf of your corporation.
- 03
File Articles of Incorporation
Submit your Articles of Incorporation to the West Virginia Secretary of State. The filing fee is $100. Online filing is available, with processing in 5-10 business days.
- 04
Hold an Organizational Meeting
Adopt bylaws, appoint directors and officers, and issue a single class of stock to shareholders to keep the company S-corp eligible.
- 05
Obtain an EIN and Elect S-Corp Status
Apply for a free EIN from the IRS, then file Form 2553 to elect S corporation taxation — generally within 75 days of incorporating or by March 15.
- 06
File Your Annual Report
West Virginia corporations must file an annual report with a $25 fee to stay in good standing.
West Virginia S-Corp costs at a glance
Kicker formation is free — you pay only the required state fees. No hidden charges.
West Virginia S-Corp requirements checklist
Everything you need to form and maintain a West Virginia S-Corp in 2026.
- File Articles of Incorporation with the WV Secretary of State ($100)
- Appoint a registered agent with a physical West Virginia address
- Obtain an EIN and file IRS Form 2553 to elect S-corp status (within 75 days / by March 15)
- Have no more than 100 shareholders, all US citizens or residents
- Issue only one class of stock
- Pay shareholder-employees a reasonable W-2 salary before taking distributions
- File the annual report each year ($25)
Filing information
- Formation document
- Articles of Incorporation
- Filing agency
- West Virginia Secretary of State
- Registered agent
- Required
- Corporate bylaws
- Recommended
- EIN
- Required
- Name reservation fee
- $15 (120 days)
Free formation — pay only the state fee
Kicker formation is free. You pay the $100 West Virginia state filing fee and nothing more for the Starter plan. Optional plans add registered agent, EIN, corporate bylaws, and compliance.
Starter
- Articles of Incorporation filing
- Name availability check
- Digital document delivery
- Formation status tracking
Booster
- Everything in Starter
- Registered agent (required in West Virginia)
- EIN / Federal Tax ID
- Expedited processing (1–2 days)
- Corporate bylaws
- Priority support
- Kicker Voice — 3-day free trial
- Kicker Pay — free for 15 days
Founder
- Everything in Booster
- Business mailing address
- Bookkeeping — 3 months free
- Dedicated account manager
- Rush processing
- Kicker Voice — 6-day free trial
- Kicker Pay — free for 30 days
Kicker
- Everything in Founder
- ITIN filing & preparation
- Same-day priority processing
- 2nd year annual filing $0
- Kicker Voice 12-day + Kicker Pay 60 days free
Compare all plans on our pricing page.
West Virginia S-Corp questions, answered
Common questions about forming an S-Corp in West Virginia. Can't find an answer? Talk to our team.
How do I form an S corporation in West Virginia?
An S corporation is a tax election, not a state entity. You first incorporate by filing Articles of Incorporation with the West Virginia Secretary of State for $100, then file IRS Form 2553 to elect S-corp status.
How much does it cost to start an S corporation in West Virginia?
The state incorporation fee is $100, and the annual report is $25 per year. Electing S-corp status with the IRS via Form 2553 is free.
How long does West Virginia take to process incorporation?
Standard processing takes 5-10 business days. Expedited service is available for an extra $25 (24-hour), $250 (2-hour), or $500 (1-hour).
What is the deadline to elect S corporation status?
File IRS Form 2553 within 75 days of incorporating, or by March 15 for an existing corporation, to have the election apply to the current tax year.
Who is eligible for S corporation status?
You may have no more than 100 shareholders, all of whom must be US citizens or residents, and only one class of stock. Foreign owners are not eligible — a C corporation or LLC may suit them better.
How does an S corporation save on taxes in West Virginia?
Profits pass through to your personal return, avoiding C-corp double taxation. You pay payroll tax only on a reasonable W-2 salary, and remaining profits taken as distributions are not subject to self-employment tax. West Virginia's 6.5% corporate net income tax still applies.
Does West Virginia have a franchise tax?
No, West Virginia does not impose a franchise tax. Corporations pay a 6.5% corporate net income tax and a 6% sales tax where applicable.
Does my West Virginia S corporation need to file a BOI report?
Under FinCEN's March 2025 interim final rule, US domestic entities and US persons are exempt from Beneficial Ownership Information reporting. Only foreign-formed entities registered in a US state must file.
West Virginia government filing resources
Filing fees for common S-Corp services
Official West Virginia state charges for the filings you may need after formation — our service fee is separate, and we confirm the current amount before filing.
Reserves the entity name for 120 days.
Base $15 for the company formation documents PLUS $5 for each amendment or additional document filing.
$10 per certification for the 1st document.
West Virginia has NO separate 'seller's permit' or resale permit.
Learn more$15.00 filing fee for a Change of Agent, Address & Officers (AAO), which applies to all business types.
Learn more$25 reinstatement application fee, PLUS all delinquent annual report fees ($25 for each missing year including the current year), PLUS a for-profit late fee of $50 for…
Learn moreEverything you need to run your West Virginia S-Corp
Formation is the first step — stay compliant and operational with these services.
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Ready to form your West Virginia S-Corp?
Formation is free — you pay only the $100 West Virginia state filing fee. Personal-asset protection, pass-through taxation, and a complete document package, filed in 5-10 business days; expedite +$25 (24hr) / $250 (2hr) / $500 (1hr).
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