West Virginia LLC Annual Report: Due Date, Fee and Late Penalty

West Virginia LLC annual report rules at a glance

State fees verified October 2026 and set by the state, not by us. Deadlines, penalties and dissolution rules are West Virginia's, read from its statutes and the pages of the West Virginia Secretary of State; the statutes are cited in the text.

How West Virginia's annual report works

West Virginia's annual report is filed with the Secretary of State through the WV One Stop Business Portal between January 1 and June 30 each year; the online filing adds $1 to the $25 state fee. The report can be filed without an account against the LLC's record.

The report confirms the principal office and mailing address, the registered agent and office, the names and addresses of the managers or members, and the LLC's business purpose and email address.

A report filed after June 30 carries a $50 late fee under W. Va. Code 59-1-2a as amended effective July 1, 2026, so $75 in all.

Who files it and what the form asks

Every West Virginia LLC on the state's active record owes the annual report for each report year, whether or not it did any business; an LLC that has stopped trading still owes it until it files articles of dissolution. A member, manager or someone they authorize signs it, and in practice the owner, the registered agent or the company's accountant files it.

The form confirms what the state already holds: the principal office and mailing address, the registered agent and registered office, and the people who run the LLC, with the West Virginia-specific fields described above. What matters is that anything that changed during the year is corrected here, because the state sends its notices, including the next year's reminder, to the addresses on the report.

Changing the registered agent is best treated as a separate filing in West Virginia: the annual report confirms the agent on record, and the state's statement of change names the new one. Owners who switch agents usually file the change first so the report shows the right agent. We can make the switch for you, and the West Virginia registered agent rules cover who may serve. Every state's change form and fee is in how to change a registered agent.

When the West Virginia annual report is due

West Virginia uses one date for every LLC: June 30, every year. The state starts accepting the report on January 1, so the filing window runs from then to the due date, and filing in the first weeks of it is the simplest way never to meet the penalty.

There is no grace period: the day after the due date the report is late. West Virginia keeps accepting that year's report, with the penalty, through December 31 of the report year; after that the consequences below take over.

Your first annual report

The first annual report is due June 30 of the year after the LLC was formed: formed any time in 2026, first report by June 30, 2027. Nothing is owed in the formation year itself.

The state fee and the late penalty

The state fee is $25 a year. It is set by West Virginia and published on the state's own schedule; anyone who files for you pays the same amount to the state, and the state fee is shown separately wherever the filing is sold.

Filed late, the report costs $50 more, $75 in state charges altogether. The penalty is West Virginia's, owed to the West Virginia Secretary of State, and it is charged whether the report is a day late or six months late.

If you missed the West Virginia annual report

Once the report is more than 60 days past due the Secretary of State has grounds for administrative dissolution, sends a certified-mail notice, and dissolves the LLC if it is not cured within 60 days, so four months or more after June 30. Reinstatement, allowed within two years, is $25 in state fees plus $25 for each missing report (the current year included) and the $50 late fee for each missing year, together with a Letter of Good Standing from the Tax Division: $100 for a single missed year.

The ladder is the same everywhere: a late fee where the state has one, then loss of good standing (which blocks a certificate of good standing and the loans, contracts and registrations that need one), then administrative dissolution or revocation, then reinstatement. Our guide to reinstating a dissolved LLC walks through the steps and the state fees in every state, and we file reinstatements. Until the LLC is dissolved, the cheapest fix is almost always to file the report now.

Before you file the West Virginia annual report

The filing itself takes minutes once the details are to hand; most of the time lost on an annual report is spent hunting for them. Have ready:

• The LLC's West Virginia file or entity number, as it appears on the articles or on the West Virginia Secretary of State business search; no account is needed on the state's portal.
• The registered agent's current name and West Virginia street address; if the agent has changed, file the change first.
• The principal office and mailing address as they should read for the coming year.
• The names and addresses the West Virginia form asks for (above), spelled as the state has them.
• A card for the $25 state fee, plus the late penalty if the due date has passed.
• The signer's name and capacity: member, manager or authorized person.

Save the state's confirmation when it arrives. It is the proof of filing a bank, a lender or a buyer will ask for, and the date on it is the date the state goes by.

How West Virginia compares with its neighbors

West Virginia's annual report is due June 30, with a state fee of $25. Next door:

• Ohio: no LLC annual report at all.
• Pennsylvania: an annual report due September 30 ($7 state fee, no late fee).
• Maryland: an annual report due April 15 ($300 state fee, no late fee).
• Virginia: an annual registration fee due the last day of the anniversary month ($50 state fee, $25 late penalty).
• Kentucky: an annual report due June 30 ($15 state fee, no late fee).

An LLC registered to do business in more than one of these states owes each state's report on each state's calendar; the formation state's filing never covers a foreign registration, and the due dates rarely line up.