Counselors
LPC- PLLC
- Not available
- Professional corporation
- Not available
Licensing board: West Virginia Board of Examiners in Counseling (LPC)
Join the waitlist for your counseling practiceLoading the guide
Which business structures each therapy license may use, where to file and what it costs, the taxes to expect, and the order to do it in. Every fee shows the date we checked it.
No single structure is confirmed for all four licenses, so check your own license below. A sole proprietorship works in every state and needs no company filing.
From state law and board rules as we last read them, not advice for your situation. “Yes” means we confirmed it. When we could not, the card says to confirm with your board.
Licensing board: West Virginia Board of Examiners in Counseling (LPC)
Join the waitlist for your counseling practiceLicensing board: West Virginia Board of Examiners in Counseling (LMFT)
Join the waitlist for your marriage and family therapy practiceBefore you file: A PLLC must file Form VOE (Verification of Eligibility for Professional Business Organizations), signed by the licensing board, together with the Articles of Organization (Form LLD-1). Board must verify eligibility before the filing is accepted. VOE has no filing fee.
Licensing board: West Virginia Board of Social Work
Join the waitlist for your social work practiceBefore you file: A PLLC must file Form VOE, signed by the WV Board of Examiners of Psychologists, together with Articles of Organization (LLD-1). VOE has no filing fee.
Licensing board: West Virginia Board of Examiners of Psychologists
Join the waitlist for your psychology practiceCounselors: West Virginia's professional limited liability company law covers only the professions listed in W. Va. Code 31B-13-1301(3); professional counselors (Chapter 30, Article 31) are not listed, so a PLLC is not available. West Virginia has no professional corporation statute for this license: the Secretary of State's Form VOE lists professional corporations only for legal (W. Va. Code 30-2-5a), medical or podiatry (30-3-15) and accounting (30-9-30) practices, and the Business Corporation Act (Chapter 31D) has no professional corporation article. An LLC may be organized for any lawful purpose, subject to any law regulating the business (31B-1-112(a)). Article 31 and the Board of Examiners in Counseling rules (27 CSR 1, 3, 5, 8 and 11) say nothing about practicing through an LLC, but the Secretary of State's Form LLD-1 instructions tell members of professions not on the PLLC list to "contact your licensing board before attempting to establish your business as a regular LLC." The West Virginia Board of Examiners in Counseling can confirm whether an ordinary LLC is acceptable; until then a sole proprietorship is the option the law clearly allows.
Marriage and family therapists: West Virginia's professional limited liability company law covers only the professions listed in W. Va. Code 31B-13-1301(3); marriage and family therapists (Chapter 30, Article 31) are not listed, so a PLLC is not available. West Virginia has no professional corporation statute for this license: the Secretary of State's Form VOE lists professional corporations only for legal (W. Va. Code 30-2-5a), medical or podiatry (30-3-15) and accounting (30-9-30) practices, and the Business Corporation Act (Chapter 31D) has no professional corporation article. An LLC may be organized for any lawful purpose, subject to any law regulating the business (31B-1-112(a)). Article 31 and the Board of Examiners in Counseling rules (27 CSR 1, 3, 5, 8 and 11) say nothing about practicing through an LLC, but the Secretary of State's Form LLD-1 instructions tell members of professions not on the PLLC list to "contact your licensing board before attempting to establish your business as a regular LLC." The West Virginia Board of Examiners in Counseling can confirm whether an ordinary LLC is acceptable; until then a sole proprietorship is the option the law clearly allows.
Social workers: Social workers (Chapter 30, Article 30) are listed in W. Va. Code 31B-13-1301(3), so a PLLC is available. A PLLC needs the Board of Social Work's signed Form VOE attached to the articles, a name containing "PLLC," "P.L.L.C.," "Professional LLC," "Professional L.L.C." or "professional limited liability company" (31B-13-1303), and at least $1 million of professional liability insurance at all times (31B-13-1305(e)). An ordinary LLC is also available: W. Va. Code 30-30-3 defines a business entity to include a limited liability company providing social work services, and 30-30-1(b) lets a business entity provide social work services through a licensee. Board of Social Work rules 25 CSR 1, 3, 5 and 7 contain no entity restriction. West Virginia has no professional corporation statute for this license: the Secretary of State's Form VOE lists professional corporations only for legal (W. Va. Code 30-2-5a), medical or podiatry (30-3-15) and accounting (30-9-30) practices, and the Business Corporation Act (Chapter 31D) has no professional corporation article. The clinical license is the licensed independent clinical social worker (LICSW) (30-30-8, 30-30-9).
Psychologists: Psychologists (Chapter 30, Article 21) are listed in W. Va. Code 31B-13-1301(3), so a PLLC is available. A PLLC needs the Board of Examiners of Psychologists' signed Form VOE attached to the articles, a name containing "PLLC," "P.L.L.C.," "Professional LLC," "Professional L.L.C." or "professional limited liability company" (31B-13-1303), and at least $1 million of professional liability insurance at all times (31B-13-1305(e)). Whether an ordinary LLC may be used is not settled: W. Va. Code 30-21-3(b) lets a firm, association or corporation provide psychology services through licensees but does not mention LLCs, psychology board rules 17 CSR 1, 2, 3 and 6 do not address entity form, and the Secretary of State's Form LLD-1 instructions say to check the LLC box "unless your company qualifies as a Professional LLC." The West Virginia Board of Examiners of Psychologists can confirm. West Virginia has no professional corporation statute for this license: the Secretary of State's Form VOE lists professional corporations only for legal (W. Va. Code 30-2-5a), medical or podiatry (30-3-15) and accounting (30-9-30) practices, and the Business Corporation Act (Chapter 31D) has no professional corporation article.
$100 per the Secretary of State fee table (LLC/PLLC) and Form LLD-1 (Rev. 07/2026), plus a $1.00 online processing fee. The initial fee is waived for veteran-owned businesses and for West Virginia residents age 18 to 29. Name reservation $15 (holds the name 120 days). A separate business registration certificate from the State Tax Department is also required.
Same $100 fee as an LLC plus the $1.00 online fee; Form VOE has no fee. Attach Form VOE signed by the licensing board; the Secretary of State rejects a PLLC filing without it. Only psychologists and social workers among these four license families qualify.
This is an estimate, added up from the fees on this page: the state filing fee, the first annual report or yearly state fee, and any flat minimum tax our data names. It leaves out board application fees, a registered agent company, expedited filing, newspaper notices, name reservations, local licenses and income tax. The state sets the real amounts.
| Item | Amount |
|---|---|
| State filing fee | $100 |
| First annual report or yearly state fee | $25 |
| Estimated state costs in year one | $125 |
Does not include state taxes unless a flat minimum is listed above.
| Item | Amount |
|---|---|
| State filing fee | $100 |
| First annual report or yearly state fee | $25 |
| Estimated state costs in year one | $125 |
Does not include state taxes unless a flat minimum is listed above.
Check with the state tax agency which state taxes apply to your business type before you file. Its official pages are linked below.
City and county: West Virginia municipalities may require a city business license and may levy a municipal B&O tax, and home occupation rules vary by city or county zoning. Check with the city hall and county clerk where the practice is located. Ask your city or county whether a local business license or home occupation permit applies to a practice like yours.
Ask an accountant before you choose how the company is taxed. This page does not tell you which tax treatment to pick.
The order below follows the rules we found for West Virginia. A board approval or a newspaper notice changes where a task falls, so a different state may order these differently.
Your West Virginia licensing board can add its own rules to the state's business law. Read them for your license before you file anything.
Boards ask for different things, so follow the one for your license.
Check that no one in the state already has the name, and follow the state's name rules for professional practices.
Use the form and fee for the structure you chose, listed above.
It is free. Apply only on irs.gov, after the state approves your filing.
You may already have one. Get a second, organization number only if your practice is a company that bills under its own name.
Bring your state filing, EIN letter and ID. Keeping practice money in its own account keeps your records clean.
Ask your city or county whether a local business license or home occupation permit applies to a practice like yours.
Put your yearly report and any state taxes on your calendar so your company stays in good standing.
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Last checked: Oct 18, 2026. We change this date only when someone re-checks the facts, never when the page is rebuilt.
We checked these facts against the official sources listed below, including the state filing office and the licensing boards.
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