Dissolving a company in West Virginia
The state-level facts for closing an LLC or corporation in West Virginia: the dissolution filing, its fee, whether tax clearance comes first, and the tax obligations that keep accruing until the filing is accepted. Every fact links to the official government source it was read from.
West Virginia LLC
- Dissolution filing
- Articles of Termination (limited liability company) (LLD-9) — filed with the West Virginia Secretary of State. (official source)
- Filing fee
- $25 (official source)
- Tax clearance before filing
- Not required before the dissolution filing. (official source)
- Annual report (West Virginia has no franchise tax)
- Keep the $25 annual report current until the termination is filed; the report is due each year the company is still registered with the Secretary of State. (official source)
- Final state return
- File final West Virginia tax returns with the Tax Division and pay any outstanding taxes, assessments, or penalties. (official source)
Worth knowing
- Terminology is entity-specific: corporations file a dissolution, LLCs file a termination, and a foreign LLC leaving the state files a cancellation rather than a withdrawal.
- On the foreign cancel/withdraw filing the Secretary of State states an additional $1.00 online processing fee applies to all online filings through the One Stop Business Portal.
- The LLC termination is self-certified — the signer attests that all Tax Department and state-agency responsibilities are complete — unlike a corporate dissolution, where the Secretary of State collects agency clearances itself.
- The paper form numbers (LLD-9 for LLC termination, CD-6 for corporate dissolution) come from the Secretary of State's official form PDFs as captured by the Wayback Machine in 2019-2020; the current website routes filers to the One Stop portal and no longer surfaces form numbers.
- Failure to file a required termination leaves the company subject to continued tax assessments and eventual administrative dissolution.
West Virginia corporation
- Dissolution filing
- Articles of Dissolution (West Virginia corporation) (CD-6) — filed with the West Virginia Secretary of State. (official source)
- Filing fee
- $25 (official source)
- Tax clearance before filing
- After the filing, the Secretary of State itself requests written clearances from the State Tax Department, the Workers' Compensation Employer Coverage Unit, and WorkForce WV before issuing the Certificate of Dissolution. (official source)
- Annual report (West Virginia has no franchise tax)
- Keep the $25 annual report current until the dissolution is filed; the report is due each year the corporation is still registered with the Secretary of State. (official source)
- Final state return
- File final West Virginia tax returns with the Tax Division and pay any outstanding taxes, assessments, or penalties — the dissolution clearances will not issue until state liabilities are settled. (official source)
Worth knowing
- The Certificate of Dissolution (or Certificate of Withdrawal for a foreign corporation) is not issued at filing: the Secretary of State first collects written clearances from the State Tax Department, Workers' Compensation Employer Coverage Unit, and WorkForce WV, which can take as long as two years, and the corporation remains liable for taxes, fees, penalties, and interest until every clearance arrives.
- Expedited service is not available for corporate dissolution filings.
- On the foreign cancel/withdraw filing the Secretary of State states an additional $1.00 online processing fee applies to all online filings through the One Stop Business Portal.
- The paper form numbers (CD-6 for corporate dissolution, LLD-9 for LLC termination) come from the Secretary of State's official form PDFs as captured by the Wayback Machine in 2019-2020; the current website routes filers to the One Stop portal and no longer surfaces form numbers.
- Settling all taxes and employment reports before filing shortens the clearance wait, per the Secretary of State's own filing instructions.
Closing a company is more than the state filing — payroll accounts, sales-tax permits, franchise-tax finals, federal returns, and creditor notices all have their own order and deadlines. A Winddown runbook sequences all of it for your specific company, with drafted consents and creditor notices included.
Sourced from the official pages linked above; facts we could not verify against an official source are shown as links rather than numbers. Requirements and fees change — the linked pages are authoritative. General information, not legal or tax advice.