LLC fees in West Virginia
Varies
Are LLC Fees Tax Deductible in West Virginia?
Short answer: Yes, as a business expense: West Virginia charges $100 (waived for veteran-owned LLCs) to form an LLC; ongoing: $25 annual report. Filed Jan 1-June 30; $75 if late. From July 1, 2026, a $50 biennial option is available after 5 consecutive on-time annual filings.
Annual report fees and state LLC taxes are ordinary business expenses (IRC §162). Formation fees are organizational costs: deduct up to $5,000 the first year and amortize the rest over 15 years (IRC §195, §709).
Records to keep: Keep the state filing receipt, proof of payment, and your LLC's formation and annual report confirmations.
LLC fees in West Virginia
Varies
General Business
Yes, as a business expense: West Virginia charges $100 (waived for veteran-owned LLCs) to form an LLC; ongoing: $25 annual report. Filed Jan 1-June 30; $75 if late. From July 1, 2026, a $50 biennial option is available after 5 consecutive on-time annual filings.
Business justification
Yes, as a business expense: West Virginia charges $100 (waived for veteran-owned LLCs) to form an LLC; ongoing: $25 annual report. Filed Jan 1-June 30; $75 if late. From July 1, 2026, a $50 biennial option is available after 5 consecutive on-time annual filings. Annual report fees and state LLC taxes are ordinary business expenses (IRC §162). Formation fees are organizational costs: deduct up to $5,000 the first year and amortize the rest over 15 years (IRC §195, §709).
Category
- Tax Write-Off Rules