How to File LLC Taxes in West Virginia (2026)
A West Virginia LLC files its state tax return based on how the IRS classifies it. Single-member LLCs report through the owner's personal Form IT-140. Multi-member LLCs and S-corp elections file Form PTE-100, and C-corp elections file Form CIT-120.
This page walks through West Virginia's current income tax rates and the Elective Pass-Through Entity Tax. It also covers the state taxes an LLC owner needs to track beyond the IRS, so you know exactly what to file and when.
Quick Summary
- Confirm your LLC's federal classification first. It decides whether you file Form IT-140, PTE-100, or CIT-120 with the West Virginia Tax Division.
- Check the current income tax rate on the Tax Division's site before you file. Rate schedules can change, so confirm the current numbers directly.
- Talk to a CPA before you elect the Elective Pass-Through Entity Tax. The election deadline is early and can't be undone once you file.
West Virginia LLC Tax Summary
The table below shows which form your West Virginia LLC files at the federal and state level, based on how it's taxed.
| LLC Type | Federal Form | State Form | Filed With | Filing Deadline & Tax Rate |
|---|---|---|---|---|
| Single-member LLC | Form 1040 (Schedule C) | Form IT-140 | IRS / WV Tax Division | April 15 filing deadline; 2.22%-4.82% individual rate schedule applies |
| Multi-member LLC | Form 1065 | Form PTE-100 | IRS / WV Tax Division | No entity-level tax unless PTET is elected |
| S-Corp election | Form 1120-S | Form PTE-100 | IRS / WV Tax Division | No entity-level tax unless PTET is elected |
| C-Corp election | Form 1120 | Form CIT-120 | IRS / WV Tax Division | April 15 filing deadline; flat 6.5% Corporation Net Income Tax |
How West Virginia LLCs Are Taxed
By default, the IRS treats an LLC as a pass-through entity, and West Virginia follows the same default. Profits pass straight to the owners' personal returns instead of being taxed at the entity level first.
An LLC can switch out of that default by electing S-corp or C-corp treatment with the IRS. West Virginia accepts whichever classification you choose. For the federal side of pass-through taxation, see our guide on how LLC taxes work.
If you haven't formed your LLC yet, decide on your tax classification before you file. See how to start an LLC in West Virginia for the formation steps. Formation means naming a registered agent in West Virginia, so you'll already have one on file.
1. Single-Member LLC - Form IT-140
A single-member LLC is a disregarded entity for federal tax purposes, so the owner reports business income on Schedule C of Form 1040. West Virginia mirrors that treatment on the owner's personal Form IT-140.
The owner signs the return, and it's due April 15 for calendar-year filers, taxed at the state's individual rate schedule.
West Virginia income tax rate for tax year 2025
West Virginia's Rate Schedule I sets the individual rate that applies to this income: 2.22% on income under $10,000, rising to 4.82% on income over $60,000 [1]. Confirm the current-year numbers with the Tax Division before filing, since rate schedules can change.
2. Multi-Member LLC - Form PTE-100
A multi-member LLC defaults to partnership treatment. It files Form 1065 with the IRS and gives each owner a Schedule K-1. West Virginia requires the same LLC to file Form PTE-100, which reports each member's share of state income.
There's no separate entity-level state tax on a multi-member LLC unless it elects West Virginia's pass-through entity tax, covered later on this page.
3. S-Corp Election - Form PTE-100
West Virginia S-corps file Form PTE-100, the same return partnerships use. To get there, the LLC first elects S-corp status by filing Form 2553 with the IRS, then files Form 1120-S federally each year.
S-corp status can lower self-employment tax once profits are steady, though it also adds payroll and paperwork costs. The same PTE-100 filing carries no added entity-level tax for an S-corp unless the LLC opts into West Virginia's pass-through entity election.
4. C-Corp Election - Form CIT-120
An LLC can elect C-corp taxation by filing Form 8832 with the IRS, then filing Form 1120 federally. In West Virginia, the LLC files Form CIT-120 too. It pays the state's flat 6.5% Corporation Net Income Tax [2].
CIT-120 is due the 15th day of the fourth month after the tax year ends, April 15 for calendar-year filers. Corporations expecting more than $10,000 in West Virginia taxable income also owe quarterly estimates.
Federal Taxes West Virginia LLC Owners Pay
Each LLC owner who gets pass-through income owes federal self-employment tax of 15.3% on top of regular income tax. That covers Social Security and Medicare [3]. West Virginia doesn't add a separate state self-employment tax.
If you expect to owe $1,000 or more, plan on quarterly estimates due April 15, June 15, September 15 and January 15 of the next year.
Other West Virginia Taxes That May Apply
1. Employer taxes
If your LLC has employees, register with Workforce West Virginia for unemployment insurance. New employers start at a 2.7% rate on the first $9,500 in wages in 2025 [4].
2. Sales and use tax
LLCs selling taxable goods or services collect West Virginia's 6% sales tax and file Form CST-200 through MyTaxes [5]. Register with the Tax Division before your first sale, instead of after it.
3. Industry and local taxes
Some industries, like severance, hotel occupancy and specific excise categories, carry their own West Virginia tax rules. Check with the Tax Division or a CPA familiar with your industry before you assume none apply.
West Virginia Pass-Through Entity Tax (PTET) Election
West Virginia's Elective Pass-Through Entity Tax, created by SB 151, lets a partnership or S-corp pay state tax at the entity level instead of passing it to owners [6].
The federal SALT cap limits how much state tax an individual can deduct, but an entity-level tax isn't capped the same way.
Calendar-year taxpayers must elect by March 15. Filing a PTE-100 or EPT-100 return locks in that year's choice, and it can't be switched once made. Electing entities then make quarterly PTET payments on the same calendar as individual estimated taxes.
Run the numbers with a CPA before you elect. The Tax Division doesn't publish a flat PTET rate on its own page, so your actual savings depend on your owners' individual tax situations.
What Is Deductible for a West Virginia LLC
West Virginia starts from the same federal taxable income used on your IRS return. Ordinary business costs, like rent, supplies and wages, reduce your state tax the same way they reduce your federal tax.
The federal Qualified Business Income deduction under IRC Section 199A is a federal benefit only. It doesn't apply to your West Virginia return, so don't expect it to lower your state tax bill.
Filing your income tax return doesn't cover your West Virginia annual report requirements, which is a separate Secretary of State filing on its own schedule and fee.
For the full list of ongoing state fees beyond taxes, see what it costs to run an LLC in West Virginia.
FAQs
Does West Virginia Tax LLC Profits At The State Level?
Yes, West Virginia taxes LLC profits at the state level. Pass-through LLCs report income on the owner's Form IT-140, taxed under the state's individual rate schedule.
What Form Does A West Virginia LLC File For Corporate Income Tax?
A West Virginia LLC files Form CIT-120 for corporate income tax after electing C-corp status, the same flat 6.5% rate covered above. If the LLC files as part of a combined reporting group, the return must go in electronically through an approved software vendor.
Can A West Virginia LLC Elect The Pass-Through Entity Tax?
Yes, a West Virginia LLC taxed as a partnership or S-corp can elect the pass-through entity tax under SB 151, and tiered partnership structures qualify too.
Does West Virginia Charge A Separate Franchise Tax On LLCs?
No, West Virginia does not currently impose a separate franchise or privilege tax on LLCs. LLCs pay income tax and any applicable entity-level PTET, but no additional franchise tax.
References:
- https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
- https://tax.wv.gov/Business/CorporateIncomeTax/Pages/CorporateIncomeTax.aspx
- https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes
- https://workforcewv.org/wp-content/uploads/2025/02/Employer-Handbook-Rev.-02.25.pdf
- https://tax.wv.gov/Business/SalesAndUseTax/Pages/SalesAndUseTax.aspx
- https://tax.wv.gov/Business/ElectivePassThroughEntityTax/Pages/ElectivePassThroughEntityTax.aspx
Do you have to file both state and federal taxes separately, or is there a way to streamline the process?
do you know a good accountant in West Virginia?
This guide really helped me understand the difference between single-member and multi-member LLC taxes. Filing as a pass-through entity keeps things simple for my small business.
Is the business privilege tax required for all LLCs, or does it only apply if you meet a certain income threshold? I’m still new to filing taxes here, and I want to make sure Im not paying for something my LLC doesn’t actually owe.