In Short: West Virginia LLC Annual Report
Every West Virginia LLC files an annual report with the West Virginia Secretary of State between January 1 and June 30 each year. The fee is $25.
- Who files: every West Virginia LLC and every foreign LLC authorized in West Virginia.
- Due date: by 11:59 p.m. on June 30, starting the year after registration.
- Fee: $25, plus a $1.00 processing fee online.
- Late fee: $50, for a total of $75.
- If you never file: after a 60-day notice the LLC is administratively dissolved. Reinstatement within two years costs $25 plus each missed report and late fee.
West Virginia keeps the annual report cheap at $25, but a late filing triples the cost to $75. From July 1, 2026, a new law also lets LLCs with a clean five-year record switch to filing every two years.
This guide covers who files, the June 30 deadline, the fee and late fee, the new biennial option, what the report asks for, how to file online, and how dissolution and reinstatement work.
West Virginia LLC Annual Report at a Glance
| Official name | Annual Report (biennial report option from July 1, 2026) |
|---|---|
| Filed with | West Virginia Secretary of State, Business Division |
| Who files | Every West Virginia LLC and every authorized foreign LLC |
| Filing cycle | Every year (every two years for eligible LLCs that elect it) |
| Due date | Between January 1 and June 30 |
| Fee | $25 ($50 biennial) |
| Late fee or penalty | $50 ($100 biennial) |
| Reinstatement | $25 plus $25 and a $50 late fee for each missed report, with a tax good standing letter, within two years |
| Where to file | One Stop Business Portal online |
Who Must File a West Virginia LLC Annual Report?
W. Va. Code § 31B-2-211 requires an annual report from each domestic LLC and each foreign LLC authorized to do business in West Virginia. The Secretary of State applies it to every active LLC registered by the end of the prior year that has not terminated or withdrawn.
When Is the West Virginia Annual Report Due?
The report and fee are due by 11:59 p.m. on June 30 each year under W. Va. Code § 59-1-2a, and the filing window opens January 1. The first report is due in the calendar year after the LLC registers: an LLC formed in August 2026 files between January 1 and June 30, 2027.
Some older official text, including § 31B-2-211 and the reinstatement form, still says July 1. The Secretary of State’s website, § 59-1-2a and the current annual report form all use June 30, and the late fee applies after June 30.
The Secretary of State sends reminders each January by mail or email, but the LLC is responsible for filing.
The biennial option from July 2026
Amendments effective July 1, 2026 let an LLC that has filed its annual report on time for five consecutive years, and is in good standing, elect to file a biennial report instead, for $50 every two years. The election is revoked if the LLC loses good standing or misses a biennial deadline, and it must then file annually for five more years before electing again.
How Much Does the West Virginia LLC Annual Report Cost?
The fee is $25 for domestic and foreign LLCs. The Secretary of State’s LLC page adds a $1.00 processing fee for filing online. Businesses owned by veterans or active-duty service members are exempt from the fee for their first four years after registration, but they still file.
The $50 late fee
A report received after June 30 costs $75, which includes a $50 late fee ($100 for a biennial filer). Under the 2026 amendments, the Secretary of State can waive or reduce the late fee when the delinquency was caused by circumstances beyond the filer’s control.
What Information Does the West Virginia Annual Report Ask For?
Under § 31B-2-211, the report lists:
- The LLC’s name and the state or country where it was organized.
- Its designated office and agent for service of process.
- The principal office address.
- The names and business addresses of managers, and each member authorized to sign.
- An email address for notices and filing reminders.
The information must be current as of the date the report is signed. A deficient report is returned and counts as on time if corrected within 30 days of the notice.
How to File the West Virginia LLC Annual Report: Step by Step
- Open the One Stop Business Portal. Go to the One Stop Business Portal between January 1 and June 30.
- Choose the filing. Select File Annual Report, or File Annual Report No Changes if nothing has changed. No account is needed.
- Review the details. Confirm the agent, offices, managers or signing members and the email address.
- Pay $25. The online payment adds the $1.00 processing fee.
- Save the confirmation. Keep a copy with the LLC’s records.
What Happens If a West Virginia LLC Does Not File?
A West Virginia LLC may not engage in business activity in the state without filing the report and paying the fee (§ 59-1-2a). Failing to deliver the report within 60 days after it is due is a ground for administrative dissolution (§ 31B-8-809). Under § 31B-8-810, the Secretary of State sends notice by certified mail, and the LLC has 60 days after service to cure before a certificate of dissolution is filed. The Tax Commissioner can also suspend or cancel the business registration certificate when fees are more than 30 days delinquent.
A foreign LLC’s certificate of authority can be revoked on the same 60-day ground, with notice at least 60 days before the revocation takes effect.
Reinstating a dissolved West Virginia LLC
A dissolved or revoked LLC can reinstate within two years of the effective date (§ 31B-8-811). It files Form LLD-10 with a $25 application fee, $25 for each missing annual report including the current year and a $50 late fee for each year, together with a signed annual report and a Letter of Good Standing from the State Tax Division. The Secretary of State rejects applications without the tax letter. Reinstatement relates back to the dissolution date.
West Virginia Tips for Non-Resident Owners
Treat June 30, not July 1, as the deadline. Keep a working email address on the report, since reminders and notices go there. Track your on-time streak: after five consecutive on-time reports you can switch to the biennial report and file once every two years.
Keep Your West Virginia LLC in Good Standing
Filing the West Virginia annual report by June 30 each year is what keeps your LLC in good standing with the Secretary of State. Banks, payment processors and new partners ask for proof of that status, and the document that shows it is a West Virginia certificate of good standing. For the full picture of what the state charges each year, see our breakdown of West Virginia LLC costs, and if you have not formed the company yet, start with our guide on how to start an LLC in West Virginia.
Most missed filings trace back to one problem: the state’s reminder went to an old address. A registered agent service that scans and forwards state mail closes that gap. If a deadline has already passed, our guide on what happens when you miss an annual report deadline walks through the fix, and our LLC annual report guide for every state covers the rules in other states where you are registered.
Form Your West Virginia LLC With BusinessAnywhere
BusinessAnywhere forms your West Virginia LLC for $0 plus the state filing fee, includes a free first year of registered agent service so state notices reach you, and gets the EIN for non-residents without a Social Security number for $97.
Frequently Asked Questions
When is the West Virginia LLC annual report due?
Between January 1 and June 30 each year, by 11:59 p.m. on June 30, starting the year after registration.
How much does the West Virginia annual report cost?
$25 for domestic and foreign LLCs, plus a $1.00 processing fee online.
What is the West Virginia annual report late fee?
$50, for a total of $75. Since 2026 the Secretary of State can waive or reduce it for circumstances beyond the filer’s control.
Can a West Virginia LLC file every two years?
Yes, from July 1, 2026, if it has filed on time for five consecutive years and is in good standing. The biennial report costs $50.
What happens if a West Virginia LLC does not file?
Missing the report for 60 days after it is due is a ground for administrative dissolution, which follows a 60-day certified-mail notice.
How much does it cost to reinstate a West Virginia LLC?
$25 plus $25 and a $50 late fee for each missed report, with a tax good standing letter, within two years.
This guide summarizes rules published by the West Virginia Secretary of State and West Virginia law as of October 2026. It is general information, not legal or tax advice. Fees and forms change, so confirm the current figures on the official site before you file.
