West Virginia LLC Annual Report: Due Date, Fee and What Happens If You Miss It

How the Annual Report works in West Virginia

West Virginia gives every LLC the same window: the annual report is filed with the Secretary of State's Business and Licensing Division between January 1 and June 30, no matter when the company was formed. A new LLC files its first report in the calendar year after it registered. The fee is $25, and anything filed after June 30 costs $75 because of a $50 statutory late fee that the office says it cannot waive. The report asks for more than contact details: employee counts, West Virginia resident employee counts, and optional questions about minority, woman, and veteran ownership, along with the members or managers who can sign filings. Starting July 1, 2026, a business with at least five years of on-time filings may elect to file biennially through the One Stop Business Portal. The state does not charge an LLC franchise tax alongside the report.

First report: The first annual report is due between January 1 and June 30 of the calendar year after the year the LLC registered with the Secretary of State.

When your Annual Report is due: worked examples

Next statewide deadline after October 30, 2026: June 30, 2027. If a deadline falls on a weekend or holiday, check whether West Virginia moves it to the next business day.

If you miss the deadline

• A statutory $50 late fee applies to for-profit entities that file after June 30, for a total of $75; the Secretary of State's office says it cannot waive this fee.
• After June 30 the LLC is no longer in good standing; under W. Va. Code 31B-8-809 the Secretary of State may administratively dissolve an LLC that has not filed its annual report within 60 days after it was due, after sending written notice by certified mail.
• Fixing a dissolved or forfeited LLC is covered in our West Virginia LLC reinstatement guide.

How to file the West Virginia Annual Report

• File online through the West Virginia One Stop Business Portal (onestop.wv.gov), or mail the paper Annual Report form with a check to one of the Secretary of State business centers in Charleston, Clarksburg, or Martinsburg.
• What becomes public: The report is a public record showing the principal office and mailing addresses, the agent for service of process, a business email, employee counts, and the names and addresses of members or managers with authority to sign filings.
• Filed or paid alongside it: West Virginia has no annual franchise tax on LLCs; taxes owed to the West Virginia State Tax Division are handled separately, but must be paid before a dissolved LLC can reinstate.
• Official filing page: file with the state

What West Virginia charges over five years

Counts only the formation fee and the Annual Report fee. West Virginia has no annual franchise tax on LLCs; taxes owed to the West Virginia State Tax Division are handled separately, but must be paid before a dissolved LLC can reinstate. Registered agent service, if you use one, typically adds $100 to $300 a year.

West Virginia compared with nearby states

Mistakes West Virginia owners make

• Waiting for an anniversary date, when every West Virginia LLC files between January 1 and June 30 regardless of formation month.
• Filing in the same year the LLC was formed, when the first report is not due until the following calendar year.
• Asking the Secretary of State to waive the $50 late fee, which the office says it has no authority to do.
• Assuming the new biennial option applies automatically, when it requires at least five years of on-time filings and an election through the One Stop portal.