How to Shut Down a Business in West Virginia
Complete guide to dissolving your business entity with the West Virginia Secretary of State.
Quick Answer
To dissolve a business in West Virginia, file Articles of Termination of West Virginia Limited Liability Company with the West Virginia Secretary of State. The LLC filing fee is $25 and corporation fee is $25. West Virginia does not require tax clearance before filing. Standard processing takes 5-10 business days.
Quick Facts
| Filing Agency | West Virginia Secretary of State |
| Website | https://sos.wv.gov/business/ |
| LLC Dissolution Fee | $25 |
| Corporation Dissolution Fee | $25 |
| Tax Clearance Required | No |
| Processing Time | 5-10 business days |
| Online Filing | Yes |
| Phone | (304) 558-8000 |
LLC Dissolution in West Virginia
Steps to Dissolve an LLC
- 1 Vote to dissolve the LLC according to the operating agreement or by member consent
- 2 Wind up business affairs, settle debts, and distribute remaining assets
- 3 File final state tax returns with the West Virginia State Tax Department
- 4 File Articles of Termination (Form LLD-9) with the Secretary of State — $25 fee
- 5 File online through the WV One Stop Business Portal or by mail
- 6 Cancel any licenses, permits, and registrations
- 7 Close business bank accounts and cancel your EIN with the IRS
Corporation Dissolution in West Virginia
Steps to Dissolve a Corporation
- 1 Hold a board of directors meeting to recommend dissolution
- 2 Obtain shareholder approval for the dissolution
- 3 Wind up business affairs, settle debts, and distribute remaining assets
- 4 File final state tax returns with the West Virginia State Tax Department
- 5 File Articles of Dissolution (Form CD-7) with the Secretary of State — $25 fee
- 6 File online through the WV One Stop Business Portal or by mail
- 7 Cancel any licenses, permits, and registrations
- 8 Close business bank accounts and cancel your EIN with the IRS
Tax Requirements
Tax Agency: West Virginia State Tax Department
Phone: (304) 558-3333
West Virginia does not require a formal tax clearance certificate for dissolution. However, you must file final corporate net income tax and business franchise tax returns and settle all outstanding tax obligations before dissolving.
Additional Requirements
Contact Information
Agency: West Virginia Secretary of State
Address: 1900 Kanawha Boulevard East, State Capitol Complex, Building 1, Suite 157-K, Charleston, WV 25305
Phone: (304) 558-8000
Email: Business@wvsos.gov
Website: https://sos.wv.gov/business/
Online Portal: https://business4.wv.gov/
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This guide is for informational purposes only and does not constitute legal advice. Information is sourced from official state websites and was last verified in 2026. Always confirm current requirements directly with the West Virginia Secretary of State. Consult an attorney for advice specific to your situation.