West Virginia LLC Annual Report and Yearly Compliance

Keeping a West Virginia LLC alive comes down to one recurring filing: the annual report. It goes to the West Virginia Secretary of State, Business & Licensing Division, it carries a $25 fee, and the rules live in W. Va. Code § 31B-2-211 (what the report contains) and § 59-1-2a (fee, deadline, and penalties). Here is the full picture.

West Virginia Annual Report Due Date: July 1

The report is due by July 1 each year. The filing window opens January 1 and closes June 30, so June 30 is the last on-time day. There is no anniversary-based math here; every LLC in the state works from the same calendar.

The West Virginia Annual Report Fee: $25

The fee is a flat $25, identical for every LLC regardless of size or revenue. Veteran-owned businesses have it waived for their first four years after formation. And if you would rather touch this chore half as often, the 2026 Secretary of State schedule lists a biennial option: prepay two report years for $50.

How to File, Step by Step

1. Go to the WV One Stop Business Portal. Annual reports are the one filing the portal accepts from guests, so you can proceed without creating an account.
2. Look up your LLC and pick your path: "No Changes" certifies the record as it stands, while "With Changes" opens the company information screens so you can update the agent, addresses, or member details.
3. Confirm everything is accurate as of the day you sign; § 31B-2-211 requires the information to be current as of the signature date.
4. Pay the $25 and submit before June 30 closes the window.

If the Secretary of State returns your report for missing information, redelivering it within 30 days of the notice still counts as a timely filing.

Filing Late: The $50 Late Fee, Then Dissolution

Reports filed after July 1 pick up a $50 late fee, making the total $75. If the report still has not been delivered within 60 days after the due date, § 59-1-2a authorizes administrative dissolution. A dissolved LLC loses its liability protection until it is reinstated, and reinstatement means back reports, back fees, and paperwork you never wanted.

Where the Registered Agent Fits

West Virginia is unusual here: W. Va. Code § 31B-1-108 says an LLC "may continuously maintain" an in-state agent for service of process rather than ordering it to. With no agent named, lawsuit papers route through the Secretary of State, which acts as the company's attorney-in-fact. Keeping a registered agent named means legal documents reach a person you chose the day they arrive, and with our service you also get a reminder ahead of every July 1 deadline. Details on our registered agent page.

Federal Obligations Don't Pause

The IRS runs on its own calendar regardless of what West Virginia asks:

• Single-member LLCs report on Schedule C with the personal return; multi-member LLCs file Form 1065
• Members generally owe self-employment tax on their share of profits
• Expecting to owe $1,000 or more? The IRS wants quarterly estimated payments
• Employees mean payroll tax filings on top

Keep It Boring

Compliance done right is uneventful: one $25 filing before June 30, every year. We track the deadline for our clients so it stays that way.

Get Started with Start West Virginia LLC