How to Dissolve an LLC in West Virginia (2026)
West Virginia LLC owners dissolve by filing Articles of Termination, Form LLD-9, with the Secretary of State's Business and Licensing Division for a $25 fee. There's no notary requirement, and you don't need a separate tax clearance certificate before you file.
This guide covers voluntary dissolution of a domestic West Virginia LLC. If your company formed in another state and only registered to do business here, you'll cancel that registration with a different form instead.
Quick Summary
- File your final state tax returns before you submit the paperwork. Your signature certifies it's done, since West Virginia skips a separate clearance step.
- Order a certified copy when you file. Your bank and other institutions will want proof the LLC is officially terminated before they close accounts.
- Notify known creditors in writing first. West Virginia gives them at least 120 days to respond, so send notices before you file the paperwork.
West Virginia LLC Dissolution Quick Reference
The table below lists the exact form, fee and every contact detail you need to dissolve a West Virginia LLC, from the filing address to whether a notary or tax clearance applies.
| Detail | Information |
|---|---|
| Form name | Articles of Termination (Form LLD-9) |
| Filing fee | $25 |
| Expedited options | Next business day +$25, 2-hour +$250, 1-hour +$500 (added to the $25 filing fee) |
| Standard processing | 5 to 10 business days |
| Online portal | WV One Stop Business Portal |
| Mail address | WV One Stop Business Center, 13 Kanawha Blvd. W., Suite 201, Charleston, WV 25302 |
| In-person address | Secretary of State, State Capitol Building, Charleston, WV 25305 (or any Business Hub office) |
| Notarization required | No |
| Tax clearance required | No separate certificate. Self-certified compliance with the WV Department of Tax and Revenue on the form |
| Online filing mandatory for | Not mandatory. Mail and in-person filing accepted |
| Short-form eligibility | None. All domestic LLCs use Form LLD-9 |
Step 1: Vote to Dissolve
Check your operating agreement first. It usually sets the vote you need to dissolve, since West Virginia's LLC Act sets no default vote percentage.
Dissolution formally begins once your members meet that threshold, or once a qualifying member leaves the company and triggers the agreement's default event [1].
This vote is the first move in the standard process to dissolve an LLC. West Virginia follows that pattern closely. Record the vote. Write down its date in your company's books. You'll need that date later on the termination form.
Step 2: Notify Creditors
Send written notice to every creditor you know about once the vote passes, setting a claim deadline that can't be shorter than 120 days from the date they receive it [2].
A claim is barred once it misses your deadline. You can also publish notice in a newspaper in the county where your LLC's main office sits to catch creditors you don't know about. That published notice bars unlisted claims after five years [3].
Step 3: File Final Tax Returns
Mark your final federal and state returns as final. Settle any sales tax, employer withholding or other West Virginia tax accounts before you file. West Virginia doesn't make you request a separate tax clearance certificate.
Instead, you certify this right on the termination form. Section 6 of Form LLD-9 has you confirm your state filings are complete. You sign it before you send in the form.
If your LLC still owes a West Virginia LLC annual report, file that first, so your state records stay in sync before you submit the termination.
Step 4: File the Articles of Termination with the West Virginia Secretary of State
File Form LLD-9 using the One Stop Business Portal, by mail or in person at a Hub office. All domestic LLCs use this one form, since no simple short form exists for terminations.
Standard processing takes 5 to 10 business days at no charge beyond the base fee. Need it faster? Next-business-day service adds $25, a 2-hour turnaround adds $250 and 1-hour service adds $500, on top of that fee. Request it through the portal or by mail.
Mail filings go to the WV One Stop Business Center, 13 Kanawha Blvd. W., Suite 201, Charleston, WV 25302. You can also file in person there, at the State Capitol Building in Charleston or at any Business Hub.
Instead of a notary, you just need your own signature on the form under a false-statement liability notice. You can also set the termination's effective date up to 90 days after you file, as long as it isn't earlier than your filing date.
Step 5: Distribute Remaining Assets
Once creditors are paid, West Virginia law spells out how to split what's left. Assets first cover the company's debts to outside creditors. This includes any member who's also a creditor [4].
Whatever surplus remains after that goes back to members. First, each member gets their original contribution back. Then, any leftover amount splits evenly among them.
Step 6: Close Accounts and Cancel Licenses and Permits
Close out LLC bank accounts, credit lines and merchant accounts once the state confirms your termination. Bring the filed certificate when you close an account tied to a dissolved company.
Cancel any local business licenses and permits, and shut down sales tax or employer accounts still open with the state.
FAQs
How Long Does It Take To Dissolve an LLC in West Virginia?
It takes 5 to 10 business days to dissolve an LLC in West Virginia. Your chosen effective date can also push the actual end date up to 90 days out, if you plan ahead.
How Much Does It Cost To Dissolve an LLC in West Virginia?
It costs $25 to dissolve an LLC in West Virginia for the standard Articles of Termination filing. Expedited service adds $25 for next-business-day handling, $250 for a 2-hour turnaround or $500 for 1-hour service.
Does West Virginia Require Tax Clearance To Dissolve an LLC?
No, West Virginia skips a separate tax clearance step before you dissolve an LLC. Instead, whoever signs Form LLD-9 personally certifies the state filings are done, and that signer can be held liable if it's false.
What Form Does a Foreign LLC Use To Withdraw From West Virginia?
A foreign LLC withdraws from West Virginia with a different form than the domestic one. Instead of Form LLD-9, it files the Certificate of Cancellation of Authority (Form LLF-9), which carries the same $25 fee.
References:
- https://code.wvlegislature.gov/31B-8-801/
- https://code.wvlegislature.gov/31B-8-807/
- https://code.wvlegislature.gov/31B-8-808/
- https://code.wvlegislature.gov/31B-8-806/
