Updated August 12, 2026. Quick answer. To dissolve an LLC in West Virginia you file the Articles of Termination of West Virginia Limited Liability Company, and it can be filed online or on paper. Fee: $25. West Virginia requires no tax-clearance certificate to accept the filing. Until that filing is accepted the LLC still legally exists — and whatever West Virginia charges an LLC each year keeps accruing against it.
What you file in West Virginia, and what it costs
| Item | Detail |
|---|---|
| Filing | Articles of Termination of West Virginia Limited Liability Company, Form LLD-9 (single filing; no separate articles-of-dissolution step), filed with the WV Secretary of State Business Division |
| Fee | $25 |
| How you can file | both — SOS ‘Dissolve/Terminate a WV Business’ page: the ‘fastest, easiest way’ is to file online at the WV One Stop Business Portal (business4.wv.gov); paper Form LLD-9 also accepted by mail, fax, or in person at the Charleston office. |
| Tax clearance | not required |
| Statute | W. Va. Code §31B-8-805 (articles of termination); §31B-8-801 through -812 (dissolution and winding up); §31B-8-809 to -811 (administrative dissolution/reinstatement) |
Verified from the official Form LLD-9 PDF hosted by the WV Secretary of State (rev. 01/17). Filed ‘pursuant to West Virginia Code §31B-8-805’ and may be filed ‘only after the company has been dissolved and the business of the company wound up, pursuant to WV Code §31B-8-801 through 812.’ Dissolution itself is an internal event (member consent, operating-agreement event, etc. under §31B-8-801); the state filing is the single Articles of Termination.
On the fee. Form LLD-9 states ‘FEE: $25.00’ — ‘Submit $25, payable to the West Virginia Secretary of State.’ $25 verified from the paper form; SOS also offers optional expedited service (24-hour/2-hour/1-hour) for additional fees.
Tax clearance in West Virginia
No tax-clearance certificate is required to file in West Virginia. That is not the same as owing nothing — it means the state will accept the filing without a revenue-agency sign-off first.
No pre-clearance certificate from the Tax Division is required to file. However, Form LLD-9 section 6 requires the signer to certify that ‘all responsibilities for filing with the Department of Tax and Revenue and any other State agencies have been completed’ — a self-certification under penalty of the false-statement liability rule in WV Code §31B-2-209, not an agency-issued clearance. Negative verified from the SOS’s own form and instructions, which list tax filings as a winding-up step but require no attached clearance document.
Do not just walk away
Closing the business is not closing the entity. Administrative dissolution by the Secretary of State once the LLC is 60 days delinquent on fees/taxes or its annual report; company may then only wind up; reinstatement available within 2 years
WV Code §31B-8-809 (official code.wvlegislature.gov text): grounds for administrative dissolution include that ‘the company fails to pay any fees, taxes, or penalties imposed by this chapter or other law within 60 days after they are due’ or fails to deliver its annual report ‘within 60 days after it is due’ (WV annual report due June 30, $25). Procedure in §31B-8-810; reinstatement within 2 years under §31B-8-811. No personal-liability consequence for members stated in the state’s own sources.
Closing the tax accounts
Notify the WV Tax Division the business has closed (Declaration of Final Business Activity, Form BUS-FIN) to cancel the Business Registration Certificate; file final returns for any registered tax accounts
Per the WV Tax Division Business Registration FAQ (tax.wv.gov), the Business Registration Certificate is permanent and remains valid ‘until… you notify the State Tax Division that the business has closed’; closure is reported via Form BUS-FIN. The SOS instructions also list completing filings with Tax, Workers’ Compensation, and Employment Security agencies as part of winding up.
Before you file
- The order the steps go in — internal decision, creditors and distributions, the state filing, the final returns, then the registrations you are still paying for.
- What an LLC costs to keep alive in West Virginia — the bill that keeps running until this filing lands.
- What dissolution costs in all 51 jurisdictions — the fee, the filing route and the tax-clearance flag, side by side.
- What happens if you simply stop filing — administrative dissolution is the walk-away trap happening to you rather than by you.
We do not form or dissolve LLCs, sell filing services, or take a commission from anyone who does. No advertising appears on this page and we earn nothing from it.
Sources and limits
W. Va. Code §31B-8-805 (articles of termination); §31B-8-801 through -812 (dissolution and winding up); §31B-8-809 to -811 (administrative dissolution/reinstatement). Fee, form and procedure read 2026-08-10 from the official source.
Research note. Primary source is the SOS’s own Form LLD-9 and instructions (full PDF read); statute text cross-checked at code.wvlegislature.gov (§31B-8-805, §31B-8-809). Note the form PDF itself was retrieved via the SOS document-search page’s CDN copy of sos.wv.gov content. Form revision on file is 01/17; fee re-corroborated by current SOS dissolve/terminate page.
Honest gap. This page covers the state filing that ends the entity, its fee and its tax-clearance condition. It does not cover creditor claims against a dissolved LLC, disputes between members, the tax treatment of a final distribution, reinstatement after an administrative dissolution, or withdrawal from any other state you registered in — each of those has its own rules. General information, not legal or tax advice. See methodology and corrections.