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TION Form CD-6 Rev. 11/2017 FILE ONE ORIGINAL (Two if you want a filed stamped copy returned to you.) FILING FEE: $25 - Expedited service not available for this type of filing. *** The officers or board of directors adopts and file the following Articles of Dissolution for the purpose *** of dissolving the West Virginia Corporation, according to the provisions of the West Virginia Code 31D-14-1403 (for profit corporation), 31E-13-1303 (for non-profit corporation). 1. The name of the cor.
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Corpfilingswvsos FAQ
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Overview of West Virginia Taxes West Virginia has a progressive, five-bracket state income tax system with rates ranging from 2.36% to 5.12%. This top rate has been right around the nationwide average but was cut in 2023.
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West Virginia State Income Tax If your LLC is taxed as a C-corp, you will need to pay the West Virginia corporate income tax. As of 2022, West Virginia has a flat corporate income tax rate of 6.5%.
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ing to the Internal Revenue Service (IRS), your SMLLC is a “disregarded entity” if it is considered a sole proprietorship. As a result, the business is taxed as a sole proprietorship without losing the benefits of a corporation. The taxes of the SMLLC consist of income, rather than other business taxes.
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Every non-exempt corporation, domestic or foreign, that engages in business or derives income from property, activity, or other sources in West Virginia is subject to the corporation net income tax. The tax rate is 6.5% of West Virginia taxable income.
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How do I become tax exempt in West Virginia? To apply for the sales tax exemption, organizations must submit a completed Certificate of Exemption to the West Virginia State Tax Department's Taxpayer Services Division.
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When you are ready to dissolve your West Virginia corporation, you file original Articles of Dissolution with the West Virginia Secretary of State, Business Division (SOS). West Virginia SOS does not require the use of their forms. They do not require original signatures.
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All of the profits and losses of the LLC "pass through" the business to the LLC owners (called members), who report this information on their personal tax returns. The LLC itself doesn't pay federal income taxes, although some states impose an annual tax on LLCs.
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West Virginia had previously taxed Social Security payments but started phasing out the tax in 2020. Several other states are either in the process of phasing out the tax or are exploring eliminating the tax entirely.
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Select the version you need from the drop-down list below.
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2023 WV Form CD-6
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2017 WV Form CD-6
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2009 WV Form CD-6