West Virginia LLC annual report filing is a yearly task for nearly every limited liability company in the state. As of 2026, the report goes to the West Virginia Secretary of State, the fee is $25, and the deadline is June 30. This guide covers every step.
Do West Virginia LLCs Have to File an Annual Report?
Yes, West Virginia requires almost every LLC to file an annual report with the Secretary of State, and the rule applies to domestic and foreign companies alike.
That obligation sits in two places in state law. W. Va. Code §31B-2-211 of the West Virginia Uniform Limited Liability Company Act spells out what the report must contain, and §59-1-2a sets the $25 fee. Filing runs through the Secretary of State’s Business and Licensing Division.
One detail catches new owners off guard. A veteran-owned LLC can have the $25 fee waived for its first four years, but the annual report itself is never optional. The waiver covers the money, not the filing.
Owners still working through formation basics can review our West Virginia LLC formation guide before that first report comes due.
I’ve watched veteran-owned LLCs in West Virginia get administratively dissolved because someone heard “fee waiver” and assumed the whole annual report disappeared. It doesn’t.
The waiver may cover the $25 payment for eligible veteran-owned LLCs during the first four years.
It does not remove the filing requirement. The Secretary of State still expects the annual report on file by June 30.
West Virginia LLC Annual Report Deadline: June 30 at 11:59 PM
West Virginia uses a fixed deadline, not an anniversary date. The annual report deadline is June 30 at 11:59 PM, and the filing window opens every January 1. Your formation month changes nothing here. An LLC organized in February and one organized in November share the same June 30 cutoff.
Here’s where it gets tricky. W. Va. Code §31B-2-211 describes the report as delivered “between January 1 and July 1.” That older wording is why some online guides still list July 1 as the due date.
The fee statute, §59-1-2a, settles the question: the filing and payment deadline is June 30. The Secretary of State treats the close of that day, 11:59 PM, as the last no-penalty moment, so that’s the cutoff worth marking.
When Your First West Virginia Annual Report Is Due
The first annual report follows a one-year rule rather than the formation date.
An LLC formed on December 31, 2025 files its first annual report by June 30, 2026. An LLC formed one day later, on January 1, 2026, doesn’t file until June 30, 2027. The trigger is the calendar year after registration.
Formation speed can decide which year you land in, so our breakdown of West Virginia LLC formation timelines helps if you’re filing close to year-end. Unsure of your registration date? The West Virginia business entity search shows it on the public record.
West Virginia LLC Annual Report Fee: $25 Plus a $1 Online Charge
The standard West Virginia annual report fee is $25 for domestic and foreign LLCs alike. Online filers pay an extra $1 processing fee, which puts the typical online total at $26. The fee is flat. It doesn’t scale with revenue, member count, or assets.
West Virginia also has no separate franchise tax tied to the annual report. The Business Franchise Tax rate dropped to zero for tax years beginning on or after January 1, 2015.
Recurring state costs stay modest, though an LLC may still owe federal, sales, or employer taxes depending on what it does. Owners mapping out their first year can compare this against our West Virginia LLC cost breakdown.
How to File the West Virginia Annual Report Through the One Stop Business Portal
Most LLCs file the West Virginia annual report online in a few minutes. The state runs two routes through one system, and a third path exists for owners who’d rather hand it off. Boost Suite’s West Virginia LLC service review compares the providers that file annual reports for a fee.
Filing Online as a Guest or Account Holder
The West Virginia One Stop Business Portal handles online annual report filings, and it gives you two ways in.
You can file as a guest, with no login, or through a registered account that saves your filing history. Guest filing is limited to annual reports filed with the Secretary of State; other filing types need an account.
The portal also offers a File Annual Report No Changes option when nothing about the LLC has shifted since last year. Payment is by credit or debit card, and the system returns an electronic confirmation once the office approves the filing.
Filing the AR-LLC-COR Form by Mail or In Person
Paper filers use Form AR-LLC-COR, the official annual report for limited liability companies. Mailed or hand-delivered reports go to one of three Business Center offices, in Charleston, Clarksburg, or Martinsburg.
Standard processing for paper filings runs 5 to 10 business days, noticeably slower than online. Payment is by check, money order, or cashier’s check made out to the West Virginia Secretary of State.
One narrow exception applies. Medical cannabis organizations can’t file or pay online because of federal banking restrictions, so they file on paper and pay by check.
The “File Annual Report No Changes” button on the One Stop portal is a real time-saver, but I’ve seen it create a false belief that a no-change year means no filing at all. It doesn’t.
It skips most of the data entry when your LLC information has not changed since last year.
It does not cancel the report, remove the filing duty, or make the $25 annual report fee disappear.
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What You Need Before Filing the West Virginia Annual Report
The West Virginia annual report asks for more detail than many states. W. Va. Code §31B-2-211 and Form AR-LLC-COR together set the required fields, so it pays to gather everything before you start.
- LLC name and the state or country where it is organized
- Principal office address and principal mailing address
- Designated office address in West Virginia
- Name and address of the agent for service of process
- County, County Code, and Business Class Code
- Business email address and website, if the LLC has one
- Total employees and total West Virginia residents employed
- Minority-owned and woman-owned business status questions
- Member-managed or manager-managed status, with names of those authorized to sign
- Signature of a member or manager
Two updates can happen right on the report. You can change your registered agent here, though a new agent has to sign the form, and you can update which members or managers hold signing authority. If you’re reconsidering the agent role, our guide to the best West Virginia registered agent services walks through the choice.
Member and manager details on the report should match your internal records. A current West Virginia LLC operating agreement keeps those names and roles consistent when the form asks who can sign on the company’s behalf.
Late Fees and Administrative Dissolution Under W. Va. Code 31B-8-809
Miss June 30 and the cost climbs. A late West Virginia annual report carries a $50 late fee, so an LLC that files even one day past the deadline owes $75 total. Some online guides still list $25 as the LLC late fee, and that figure is wrong for LLCs.
| Filing scenario | Annual report fee | Late fee | Total due |
|---|---|---|---|
| Filed online by June 30 | $25 + $1 online | $0 | $26 |
| Filed by mail by June 30 | $25 | $0 | $25 |
| Filed after June 30 | $25 | $50 | $75 |
The state doesn’t jump straight to dissolution. Before dissolving or revoking an LLC for unpaid fees, the Secretary of State sends notice by certified mail, return receipt requested, postmarked at least 30 days before the dissolution date.
Annual report reminders also go out each January by mail or email. That reminder is a courtesy, not a substitute for filing.
Administrative dissolution has a defined trigger. Under W. Va. Code §31B-8-809, the Secretary of State can begin dissolving an LLC that fails to deliver its annual report within 60 days after it’s due, or fails to pay required fees within 60 days.
A dissolved LLC keeps its legal existence but may only wind up its affairs. It can’t keep operating normally. For a foreign LLC, the parallel under §31B-10-1006 is revocation of its certificate of authority.
How to Reinstate a Dissolved West Virginia LLC with Form LLD-10
An administratively dissolved West Virginia LLC can come back, but the price isn’t a flat figure. Reinstatement uses Form LLD-10, and the cost is built from parts.
Expect a $25 application fee, $25 for each missed annual report year, and a $50 late fee for each of those years. The current year’s report and fee get added if they’re still outstanding.
Form LLD-10 also requires a Letter of Good Standing from the West Virginia State Tax Division, requested through the MyTaxes portal using form GSR-01. An LLC has two years from the dissolution date to apply.
One catch: the company still has to satisfy West Virginia’s name rules. A name that lapsed or was claimed by someone else can force a change before reinstatement clears.
Spotting Fake West Virginia Annual Report Solicitations
Every spring, West Virginia LLC owners receive official-looking mail offering to file the annual report for a fee well above $25.
Boost Suite’s legal editor, Aaron Kra, has reviewed dozens of these mailers across nine years of compliance work. The pattern holds steady: they copy government formatting and quote inflated prices.
West Virginia law pushes back here. The state requires these solicitations to display the line “THIS IS NOT A GOVERNMENT DOCUMENT,” and to disclose that the annual report can be filed directly with the Secretary of State for the statutory $25 fee.
The Secretary of State has issued fresh warnings about third-party solicitations for the 2026 reporting cycle.
A simple rule keeps owners safe: the real annual report is filed at the One Stop Business Portal, and the real fee is $25, or $26 online. Anything charging more is a private service, not the state.
West Virginia’s 2026 Optional Biennial Reporting Election
West Virginia’s biggest 2026 change isn’t the fee. It’s a new biennial reporting option. Two enrolled bills, House Bill 4546 and House Bill 5227, create a path for eligible LLCs to file every two years instead of every year, effective July 1, 2026.
The option is not automatic. An LLC qualifies only after filing five consecutive timely annual reports and staying in good standing with the Secretary of State.
The biennial report fee is $50, with a $100 late fee. A biennial filer who falls out of good standing loses the option and restarts the five-year clock.
Two points matter for 2026 filers. The annual report due June 30, 2026 still has to be filed, since the new law forgives nothing already owed.
For entities that already meet the five-year record, the first election window is expected to open in 2027, once the Secretary of State publishes the election procedure. Until then, annual filing stays the rule for everyone.
When clients see “West Virginia goes biennial” in a headline, they assume the annual report is gone. It isn’t. The biennial election is opt-in, and most younger LLCs won’t qualify for years.
The LLC needs a clean five-year record of timely annual report filings.
The company must stay in good standing before the biennial option becomes available.
The LLC must choose the biennial option. It does not replace annual filing for everyone.
File the annual report by June 30 as always. Then revisit the biennial option once the Secretary of State publishes the election process.
West Virginia LLC Annual Report Questions Owners Ask Most
A few questions surface again and again once owners start filing. These answers cover the ones that cause the most confusion in West Virginia.
Is the West Virginia LLC annual report due June 30 or July 1?
Use June 30. W. Va. Code §59-1-2a fixes the filing and payment deadline on June 30, and the Secretary of State treats the end of that day as the cutoff. The July 1 date some sources cite traces back to older wording in §31B-2-211.
Can I file my West Virginia annual report without creating a One Stop account?
Yes. The One Stop Business Portal offers guest filing for annual reports filed with the Secretary of State. An account is only needed for other filing types or to save your filing history.
Can I submit a no-change annual report in West Virginia?
Yes. The portal has a File Annual Report No Changes option for LLCs whose information has not changed since last year. The $25 fee still applies; the option only skips re-entering data.
Are West Virginia annual report fees waived for veteran-owned LLCs?
The $25 fee is waived for eligible veteran-owned businesses for their first four years. The waiver covers the fee only. The annual report itself still has to be filed by June 30.
Does a foreign LLC have to file a West Virginia annual report?
Yes. Foreign LLCs authorized to do business in West Virginia file the same annual report and pay the same $25 fee as domestic LLCs, under W. Va. Code §59-1-2a and §31B-2-211.
Is West Virginia switching all LLCs from annual to biennial reports?
No. Beginning July 1, 2026, eligible LLCs may elect biennial reporting after five consecutive timely annual filings and good standing. Annual filing stays the default for every other LLC.
How do I tell if a West Virginia annual report solicitation is official?
Real filings happen at the One Stop Business Portal for $25, or $26 online. State law requires third-party mailers to state “THIS IS NOT A GOVERNMENT DOCUMENT.” Any letter charging well above $25 is a private service, not the Secretary of State.
- 2026 House Bill 5227 enrolled text: biennial reporting
- West Virginia Secretary of State: Annual Reports
- West Virginia Secretary of State: Limited Liability Companies
- West Virginia One Stop Business Portal
- W. Va. Code §59-1-2a: annual business fees and report filing
- W. Va. Code §31B-8-809: grounds for administrative dissolution
Looking for an overview? See West Virginia LLC Services
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