| West Virginia
Incorporation Information |
| Overview: |
- Incorporate a Business.com can incorporate your
business in West Virginia.
Incorporate A Business.com will provide a preliminary
name check to help ensure that your company name is
available in West Virginia,
and will clear up to 3 potential names for you to
select from. Once this is completed, we will prepare
and file your articles of incorporation with the West Virginia
state government in a quick and efficient manner.
|
| Corporate
Names: |
- The corporate name must contain "Corporation",
"Company", "Incorporated", or
"Limited" or an abbreviation of any of these
words.
- For a Limited Liability Company, company names
must contain the words "Limited Liability Company",
"Limited Company", or the abbreviations
"L.L.C.", "L.C.", "LLC",
or "LC". The words "Limited" and
"Company" may be abbreviated as "Ltd."
and "Co.", respectively. The name cannot
be the same as or deceptively similar to the corporate
name of a domestic corporation or a foreign qualified
corporation.
|
| Director
/ Member Information: |
- Minimum Number of Directors: 1
|
| Registered
Agent Information: |
- Incorporate A Business.com can act as your Registered
Agent in the state of West Virginia.
|
| Tax
Information: |
| TAX |
LIMITED LIABILITY
COMPANY ANNUAL REPORT |
| FORMS AVAILABILITY |
Secretary of State
will mail forms to the corporation's registered
agent. |
| DUE DATE |
Between January
1 and April 1 |
| DEPARTMENT |
Corporations Department
Office of the Secretary of State
Bldg. 1, Room W-139
1900 Kanawha Blvd. E.
Charleston, WV 25305-0776
(304) 558-6000 |
| TAX RATE/FEES |
Filing Fee - Domestics
have no fee unless an out of state business address
is listed then $10; and Foreigns pay a filing fee
of $10. |
| TAX |
CORPORATION NET
INCOME TAX RETURN & TAX |
| FORMS AVAILABILITY |
Dept. of Revenue
sends forms to the corporation. |
| DUE DATE |
March 15th/15th
day of 3rd month following close of fiscal yr. |
| DEPARTMENT |
Dept. of Tax &
Revenue
Revenue Division
P.O. Box 1202
Charleston, WV 25324-1202
(304) 558-3333 |
| TAX RATE/FEES |
Rate is 9% on
the West Virginia net income. Estimated tax must
be paid if taxable income is to exceed $10,000 for
the tax yr. Report to and pay Dept. Tax. & Rev.
in 4 equal installments by 15th day of 4th, 6th,
9th, and 12th month of tax yr. |
| TAX |
BUSINESS FRANCHISE
TAX RETURN |
| FORMS AVAILABILITY |
Dept. of Revenue
sends forms to the corporation. |
| DUE DATE |
March 15th/15th
day of 3rd month following close of fiscal yr. |
| DEPARTMENT |
Department of
Tax & Revenue
Internal Auditing Division
P.O. Box 3694
Charleston, WV 25336-3694
(304) 558-3333 |
| TAX RATE/FEES |
Annually pay greater
of $50 or 0.70% eff for tax yrs. starting after
6-30-97 of the value of the capital. If annual tax
expected to be over $12,000, report and pay estimated
tax in four equal installments by 15th of 4th, 6th,
9th, and 12th month of tax yr. |
| TAX |
CORPORATION ANNUAL
REPORT AND ANNUAL CORPORATION LICENSE TAX - DOMESTIC
CORPORATIONS |
| FORMS AVAILABILITY |
Dept. of Revenue
sends forms to the mailing address of the corporation. |
| DUE DATE |
Before July 1st |
| DEPARTMENT |
State Tax Dept.
Division of Excise & License Tax
Corporate Charter Section
P.O. Drawer 2666
Charleston, WV 25330-2666
(304) 558-3333 |
| TAX RATE/FEES |
Domestic corporations
tax based on the par value of the authorized capital
stock as follows: $5,000 or less - $20; $5000.01
- $10,000, $30; $10,000.01 - $25,000, $40; $25,000.01
- $50,000, $50; $50,000.01 - $75,000, $80; $75,000.01
- $100,000, $100; $100,000.01 - 125,000, $110; $125,000.01
- $150,000, $120; $150,000.01 - $175,000, $140;
$175,000.01 - $200,000, $150; $200,000.01 - $1,000,000,
$180; plus 204 per $1000 or fraction thereof over
$200,000; $1,000,000-- $15,000,000, $340 plus 154
per $1,000 or fraction thereof over $1,000,000;
over $15,000,000 - $2500. Minimum tax $20.00 and
maximum $2500. |
| TAX |
CORPORATION ANNUAL
REPORT AND PAYMENT OF ANNUAL CORPORATION LICENSE
TAX & STATUTORY ATTORNEY'S FEE BY FOREIGN
CORPORATIONS. |
| FORMS AVAILABILITY |
Dept. of Revenue
sends forms to the mailing address of the corporation. |
| DUE DATE |
Before July 1st |
| DEPARTMENT |
State Tax Dept.
Division of Excise & License Tax
Corporate Charter Section
P.O. Drawer 2666
Charleston, WV 25330-2666
(304) 558-3333 |
| TAX RATE/FEES |
Foreign corporations
based upon the amount of outstanding capital stock
represented by the ratio of the property owned and
used in West Virginia to the total property owned
and used everywhere at rate of 175% of the rates
for domestic corporations. Min. tax, $250. In addition,
foreign corporation must pay an annual fee of $10. |
| TAX |
BIENNIAL APPLICATION
FOR BUSINESS REGISTRATION CERTIFICATE |
| FORMS AVAILABILITY |
Dept. of Revenue
sends forms to the mailing address of the corporation
in May of each year. |
| DUE DATE |
Beginning in 1999,
report filed by June 30 every two years based upon
your original date of incorporation/qualification.
In 1999, odd year filers, file a two year report
and even year filers, file a one year report. |
| DEPARTMENT |
Department of
Tax & Revenue
Internal Auditing Division
P.O. Drawer 2666
Charleston, WV 25330-2666
(304) 558-3333 |
| TAX RATE/FEES |
1999 Rate: Odd
year Filers- $30 per location and Even Year Filers-
$15 per location. 2000 Rate: $30 per location.
Business registration certificate is required per
location. Certificate valid for 1 year (starting
7-1) is issued by Tax Commr. for each location on
receipt of registration tax certificate. |
| TAX |
REPORT OF VALUE
OF NO PAR STOCK |
| FORMS AVAILABILITY |
Dept. of Revenue
sends forms to the mailing address of the corporation. |
| DUE DATE |
Within 60 days
after decision to issue. |
| DEPARTMENT |
Dept. of Tax &
Revenue
Internal Auditing Division
P.O. Drawer 2666
Charleston, WV 25330-2666
(304) 558-3333 |
| TAX RATE/FEES |
No Fee |
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