Key Takeaways
- West Virginia recognizes the PLLC as a distinct entity type for licensed professionals (West Virginia Code, Chapter 31B, Article 13 (§§31B-13-1301 et seq.))
- West Virginia requires licensing board approval before the filing agency will accept your PLLC filing
- Filing fee: $100 paper filing, or $101 online (waived for veteran-owned businesses or entrepreneurs aged 18-29)
- One source suggests West Virginia PLLCs can support multi-discipline healthcare practices combining compatible specialties, but this appears to conflict with the statute's "same specific professional services" language in §31B-13-1302 — treat this as needing direct confirmation from your specific licensing board rather than assuming a blanket multidisciplinary allowance exists.
- LLC Attorney does not form PLLCs or other professional entities — this guide is educational; where your profession permits a standard LLC or corporation, LLC Attorney can form that
If you're a licensed professional in West Virginia — a doctor, lawyer, accountant, or similar occupation — state law requires you to form a Professional LLC (PLLC), and West Virginia gates that filing behind the most rigorous licensing-board pre-approval process confirmed among the states LLC Attorney covers.
This guide covers exactly how to form a West Virginia PLLC in 2026 — the mandatory Verification of Eligibility (VOE) and board Approval Letter you need before the Secretary of State will accept your Articles, the $100 filing fee, and what liability protection a PLLC actually provides for negligent professional acts.
What Is a West Virginia PLLC?
A Professional Limited Liability Company (PLLC) is a special LLC designation for licensed professionals — doctors, lawyers, accountants, and similar occupations. It works like a regular LLC, but ownership is restricted to people who hold the same professional license, and formation often requires sign-off from your licensing board before the state will accept your filing.
Yes. West Virginia recognizes the PLLC as a distinct entity type for licensed professionals (West Virginia Code, Chapter 31B, Article 13 (§§31B-13-1301 et seq.)).
Who Needs a PLLC in West Virginia?
Each licensing board covering an authorized profession proposes its own implementing rules for PLLC formation and approval procedures, so the exact scope is somewhat board-dependent — confirmed for attorneys via the WV State Bar, and generally applying to the broader set of professions covered under West Virginia's licensing-board framework (physicians, dentists, CPAs, architects, engineers, and similar occupations should confirm their specific board's rule).
Do I Need Licensing Board Approval First?
West Virginia has the most rigorous pre-approval process confirmed among the states LLC Attorney covers. Before you can file with the Secretary of State, you must first send a copy of your Articles of Organization to the relevant licensing board along with a Verification of Eligibility (VOE) request. The board reviews the request and, once satisfied, issues an Approval Letter — this typically takes 1-2 weeks. Only after you have that Approval Letter in hand can you file it together with your Articles of Organization with the Secretary of State. Filing before obtaining board approval will not work in West Virginia.
The sequence matters and is strictly enforced: (1) send your Articles of Organization to your licensing board with a VOE request, (2) wait for the board's review and Approval Letter (typically 1-2 weeks), (3) only then file the Approval Letter together with your Articles with the Secretary of State. The WV State Bar has automated this for attorneys through the Secretary of State's One Stop Business Portal, issuing the VOE directly through that system, but the underlying before-not-after sequence is the same regardless of profession.
How to Form a West Virginia PLLC
- Filing agency: West Virginia Secretary of State, Business & Licensing Division
- Form: Articles of Organization (Professional Limited Liability Company), filed together with the board's Approval Letter
- Filing fee: $100 paper filing, or $101 online (waived for veteran-owned businesses or entrepreneurs aged 18-29)
- Processing time: About 5-10 business days after the Approval Letter and Articles are both received
- Expedited option: $25 for next-day, $250 for 2-hour, or $500 for same-hour expedited processing
- Name requirement: Must contain "professional limited liability company" or the abbreviation "P.L.L.C.," "PLLC," "Professional L.L.C.," or "Professional LLC"
Who Can Own a West Virginia PLLC?
Each member must be an individual duly licensed or legally authorized to render the same specific professional services for which the PLLC was organized (§31B-13-1302) — there is no unlicensed-member allowance and no grace period for a lapsed license. Separately, medical-professional entities specifically require all shareholders or members to be licensed physicians under WV Code §30-3-15.
One source suggests West Virginia PLLCs can support multi-discipline healthcare practices combining compatible specialties, but this appears to conflict with the statute's "same specific professional services" language in §31B-13-1302 — treat this as needing direct confirmation from your specific licensing board rather than assuming a blanket multidisciplinary allowance exists.
What Liability Protection Does a PLLC Actually Provide?
A PLLC protects you from business debts and from a co-owner's malpractice — but it never shields you from your own malpractice. If you personally provide negligent professional services, you remain personally liable for that regardless of the entity structure.
A West Virginia PLLC shields members from each other's malpractice and from ordinary business debts, but never from a member's own negligent professional acts — that liability follows the individual professional regardless of the entity wrapper.
No specific statutory dollar-amount malpractice-insurance mandate has been located for general PLLC formation or maintenance in West Virginia. Individual licensing boards may separately require coverage as a condition of maintaining your license, so confirm with your specific board.
How Is a West Virginia PLLC Taxed?
By default, a PLLC is taxed exactly like a regular LLC — pass-through to the owners' personal returns, with the option to elect S-corp or C-corp taxation if that fits your situation better. The professional designation changes ownership eligibility and licensing oversight, not the default federal tax treatment.
West Virginia's individual income tax is graduated per SB 392 (signed March 31, 2026, retroactive to January 1, 2026): 2.11% up to $10,000; 2.81% from $10,001-$25,000; 3.16% from $25,001-$40,000; 4.22% from $40,001-$60,000; and 4.58% above $60,000 — a West Virginia PLLC's pass-through profit is taxed at these rates on the members' personal returns.
West Virginia PLLCs owe a $25 annual report fee, due June 30 following the year of registration. West Virginia has no business franchise tax — it was eliminated after December 31, 2014.
How to Set Up Your West Virginia PLLC Step by Step
If You Do It Yourself
Step 1 — Confirm you need a PLLC (not a plain LLC) for your profession.
Each licensing board covering an authorized profession proposes its own implementing rules for PLLC formation and approval procedures, so the exact scope is somewhat board-dependent — confirmed for attorneys via the WV State Bar, and generally applying to the broader set of professions covered under West Virginia's licensing-board framework (physicians, dentists, CPAs, architects, engineers, and similar occupations should confirm their specific board's rule).
Step 2 — Get licensing board sign-off if required.
West Virginia has the most rigorous pre-approval process confirmed among the states LLC Attorney covers. Before you can file with the Secretary of State, you must first send a copy of your Articles of Organization to the relevant licensing board along with a Verification of Eligibility (VOE) request. The board reviews the request and, once satisfied, issues an Approval Letter — this typically takes 1-2 weeks. Only after you have that Approval Letter in hand can you file it together with your Articles of Organization with the Secretary of State. Filing before obtaining board approval will not work in West Virginia. The sequence matters and is strictly enforced: (1) send your Articles of Organization to your licensing board with a VOE request, (2) wait for the board's review and Approval Letter (typically 1-2 weeks), (3) only then file the Approval Letter together with your Articles with the Secretary of State. The WV State Bar has automated this for attorneys through the Secretary of State's One Stop Business Portal, issuing the VOE directly through that system, but the underlying before-not-after sequence is the same regardless of profession.
Step 3 — File your formation documents.
File the Articles of Organization (Professional Limited Liability Company), filed together with the board's Approval Letter with West Virginia Secretary of State, Business & Licensing Division, $100 paper filing, or $101 online (waived for veteran-owned businesses or entrepreneurs aged 18-29).
Step 4 — Appoint a registered agent.
West Virginia calls this role a "Registered Agent" — required at formation.
Step 5 — Confirm ownership eligibility for every member.
Each member must be an individual duly licensed or legally authorized to render the same specific professional services for which the PLLC was organized (§31B-13-1302) — there is no unlicensed-member allowance and no grace period for a lapsed license. Separately, medical-professional entities specifically require all shareholders or members to be licensed physicians under WV Code §30-3-15.
Step 6 — Address malpractice insurance requirements.
No specific statutory dollar-amount malpractice-insurance mandate has been located for general PLLC formation or maintenance in West Virginia. Individual licensing boards may separately require coverage as a condition of maintaining your license, so confirm with your specific board.
Step 7 — Handle ongoing state compliance.
West Virginia PLLCs owe a $25 annual report fee, due June 30 following the year of registration. West Virginia has no business franchise tax — it was eliminated after December 31, 2014. West Virginia's individual income tax is graduated per SB 392 (signed March 31, 2026, retroactive to January 1, 2026): 2.11% up to $10,000; 2.81% from $10,001-$25,000; 3.16% from $25,001-$40,000; 4.22% from $40,001-$60,000; and 4.58% above $60,000 — a West Virginia PLLC's pass-through profit is taxed at these rates on the members' personal returns.
Step 8 — Watch for West Virginia-specific PLLC traps.
The single most common West Virginia mistake is attempting to file Articles of Organization with the Secretary of State before obtaining the licensing board's Approval Letter — the filing will not be accepted without it, and the VOE-to-Approval-Letter turnaround (typically 1-2 weeks) needs to be built into your timeline from the start.
Where LLC Attorney Fits In
LLC Attorney doesn't form West Virginia PLLCs or other professional entities, and the filing steps above are for you or your attorney to complete. What we can do:
- Form a standard West Virginia LLC or corporation the same day where your profession permits one.
- Handle S-corp elections.
- Serve as your Registered Agent (registered agent).
- Connect you with flat-fee attorney consultations (no retainer) for licensing and ownership questions before you file.
When Should You Talk to an Attorney About Your West Virginia PLLC?
Talk to an attorney before forming your West Virginia PLLC if you're unsure how to initiate the VOE request with your specific licensing board, if your profession's board hasn't automated the process the way the State Bar has for attorneys, or if you're structuring a multidisciplinary healthcare practice and need to confirm whether the "same specific professional services" language allows your intended combination.
Is West Virginia a State Where PLLC Formation Is More Complex?
West Virginia is the most bureaucratically demanding state in this batch for PLLC formation. The mandatory Verification of Eligibility (VOE) and board Approval Letter process must be completed before the Secretary of State will accept your Articles of Organization — there is no way to file first and sort out board approval later. Budget the typical 1-2 week board turnaround into your formation timeline, and don't assume the process works the way it does in states like Virginia or Tennessee, where there's no pre-filing board gate at all.
How LLC Attorney Can Help West Virginia Professionals
LLC Attorney doesn't form professional entities like PLLCs. This guide exists so professionals get the West Virginia rules right — here's what we do offer.
- Standard LLC or corporation formation in West Virginia, where your profession permits one — no markup on state fees.
- S-corp election handling when that fits your tax situation.
- Registered agent (Registered Agent) service in West Virginia.
- Access to professionally trained Business Success Advisors at no charge, plus flat-fee attorney consultations (no retainer) for licensing and ownership questions.
Need Help Starting Your West Virginia Business?
LLC Attorney doesn't form professional entities like PLLCs; if your profession allows a standard LLC or corporation in West Virginia, we can form it and serve as your registered agent; if you're unsure which entity your license requires, a flat-fee attorney consultation can settle it before you file. See our full pricing for all service tiers.
Frequently Asked Questions
Yes. West Virginia recognizes the PLLC as a distinct entity type under Chapter 31B, Article 13 of the West Virginia Code.
Each licensing board proposes its own implementing rules for which professions must use a PLLC — confirmed for attorneys via the WV State Bar, and generally covering physicians, dentists, CPAs, architects, and engineers among other licensed professions. Confirm your specific board's rule.
Yes — and West Virginia's process is the most rigorous confirmed among the states LLC Attorney covers. You must send your Articles of Organization to your licensing board with a Verification of Eligibility (VOE) request, wait for the board's Approval Letter (typically 1-2 weeks), and only then file the Approval Letter together with your Articles with the Secretary of State.
The West Virginia PLLC filing fee is $100 by paper or $101 online, waived for veteran-owned businesses or entrepreneurs aged 18-29.
Each member must be an individual duly licensed or legally authorized to render the same specific professional services the PLLC was organized to provide — there's no unlicensed-member allowance and no grace period for a lapsed license.
Unclear and potentially conflicting. One source suggests West Virginia PLLCs can support multi-discipline healthcare combinations, but the statute's "same specific professional services" language suggests otherwise — confirm directly with your licensing board before assuming a multidisciplinary allowance applies.
A West Virginia PLLC shields members from each other's malpractice and from ordinary business debts, but never from a member's own negligent professional acts — that liability always follows the individual professional.
No specific statutory dollar-amount malpractice-insurance mandate has been located for general PLLC formation or maintenance in West Virginia, though your specific licensing board may separately require coverage as a condition of maintaining your license.
No. LLC Attorney does not form PLLCs, professional corporations, or other license-restricted professional entities in West Virginia or anywhere else. We form standard LLCs and corporations (including S-corp elections), provide registered agent service, and offer flat-fee attorney consultations if you need help confirming which entity your license allows.