West Virginia LLC Annual Report, With a Five-Report Path to Biennial Filing
The West Virginia LLC annual report reaches the Secretary of State once a year, inside a window that runs January 1 to June 30 and begins the year after the LLC registered, for $25 ($26 online). Since July 1, 2026, five reports in a row filed on time let an LLC switch to a $50 report every two years.
No report has been due yet, so there is nothing to mark.
Today.
June 30 in One Statute, July 1 in the Other
Two parts of the West Virginia Code set the date: § 59-1-2a(e) requires the report and fee by 11:59 PM on June 30 (“on or before 11:59 PM on June 30”), while the LLC Act, § 31B-2-211(c), still has the report delivered “between January 1 and July 1.”
June 30, 11:59 PM
§ 59-1-2a(e), the fee statute
July 1
§ 31B-2-211(c), the LLC Act’s window
The West Virginia Secretary of State prices a report at a $25 filing fee when it arrives by June 30 and $75 for one received after, so June 30 is the date that decides the fee.
- Weekend or holiday
- W. Va. Code § 2-2-1(e) pushes any deadline fixed by the code past a weekend or state holiday to the first working day after it; the calendar above applies it to June 30.
- Report sent back
- Fixed and returned within 30 days, it keeps its on-time date (§ 31B-2-211(d)); a biennial report gets 60 days (§ 59-1-2a(d)(3)(C)).
Five On-Time Reports, Then One Report Every Two Years
House Bill 5227, requested by the Secretary of State and passed on March 10, 2026, added an option to § 59-1-2a that took effect on July 1, 2026 (Senate Bill 670 carries the same text).
An LLC that has filed its annual report on time for five consecutive calendar years and is in good standing with the Secretary of State may elect a biennial report instead, for $50. The same option is open to an LLC from another state that is authorized in West Virginia.
- When to elect
- With the fifth consecutive on-time report, in the form and manner the Secretary of State prescribes.
- Five reached by July 1, 2026
- The election window runs January 1 to July 1, 2027. Nothing in the statute excuses the 2027 annual report, still due by June 30.
- The year after
- No annual report. The first biennial report falls in the second calendar year after the election, then every two years.
- Losing the option
- A late biennial report or lost good standing lets the state cancel it. A new election takes five more on-time years.
An LLC organized in 2024 that files its 2025 to 2029 reports by each June 30 can elect with the 2029 report. It files nothing in 2030, then a $50 biennial report in 2031, 2033 and every odd year after. The new rules forgive nothing already owed: § 59-1-2a(r) says they “shall not forgive prior failures to file annual reports or pay annual fees previously due.”
| Two years of filing online | Annual reports | Biennial report |
|---|---|---|
| Reports filed | 2 | 1 |
| Report fees to the Secretary of State | $50 ($25 × 2) | $50 |
| Online processing fee | $2 | $1 |
| Late fee on a missed June 30 | $50 per report | $100 |
| Tax Commissioner may act on the business registration certificate | after 30 days late | after 60 days late |
Over two years, the saving is one filing and $1. The Secretary of State pages read on October 9, 2026 don’t show the election form yet; the office answers at (304) 558-8000.
Filing as a Guest on One Stop, With or Without Changes
No account is needed: the One Stop guest filing page takes the annual report through its “File Annual Report” button, and an LLC with nothing to update uses File Annual Report No Changes, a shorter version of the same filing. An account only adds a saved draft and a history of past filings, and it is required for every other kind of filing.
Online filing adds the $1 processing fee and ends with an electronic confirmation once the Secretary of State approves the report. The questions come from § 31B-2-211(a), and every answer has to be true on the signing day.
- Name and origin
- Its legal name, and the jurisdiction whose law created it.
- Offices
- The designated office, if the LLC has one, and the principal office address.
- Agent of process
- Who receives lawsuits and legal papers in West Virginia, with an address, if the LLC named someone.
- People
- Managers’ names and business addresses, and each member with authority to sign for the LLC.
- An inbox for official notices and reminders about the next report.
The office mails or emails its annual report notices in January. Medical cannabis organizations approved under the Medical Cannabis Act are the one group kept off online filing and payment, because of federal banking restrictions: they send paper filings by mail or bring them to an office in Charleston, Clarksburg or Martinsburg, and pay by check.
Private Filing Offers Must Print Three Warnings
A company that mails, emails or faxes an offer to file the annual report for a business it has no prior relationship with must print the disclosures set by § 59-1-2a(o). An offer without them is easy to spot, because the statute fixes the wording and type size.
THIS PRODUCT OR SERVICE HAS NOT BEEN APPROVED OR ENDORSED BY ANY GOVERNMENTAL AGENCY, AND THIS OFFER IS NOT BEING MADE BY AN AGENCY OF THE GOVERNMENT
Heading of every page, front and back, 16-point bold Helvetica capitals
THIS IS NOT A GOVERNMENT DOCUMENT
Front of the envelope or wrapper of a mailed offer, 16-point bold Helvetica capitals
Annual Report filings may be filed directly with the Secretary of State for the statutory $25 fee
Each fee schedule page, 12-point bold; the biennial version names the statutory $50 fee
Each solicitation that leaves them out is a misdemeanor, punished by a fine of up to $1,000, up to a year in jail, or both. A business harmed by one can recover three times the amount solicited, plus court costs and attorney fees (§ 59-1-2a(p) and (q)).
Two Offices Act on a Late West Virginia Report
A missed deadline reaches the Secretary of State, who keeps the LLC’s record, and the Tax Commissioner, who issues its business registration certificate. Each office has its own trigger.
Secretary of State
- Day after the deadline
- The $50 late fee of § 59-1-2a(h)(1)(A): $75 for the report, $76 online.
- 60 days late
- Dissolution may begin (§ 31B-8-809(a)(2)). An out-of-state LLC faces revocation on 60 days’ notice (§ 31B-10-1006).
- The notice
- Certified mail, postmarked 30 days or more before the date it names (§ 59-1-2a(g)(1)).
- Dissolution
- Signed only if nothing is fixed within 60 days of service (§ 31B-8-810(b)).
Tax Commissioner
- More than 30 days late
- Once the Secretary of State flags the LLC, the certificate can be suspended, canceled or refused (§ 59-1-2a(i)(2)).
- Biennial filer
- The same step waits until the report is more than 60 days late.
- Reinstatement
- A dissolved LLC must show the Tax Commissioner’s certificate that its taxes are paid.
The $50 can be waived or reduced when the Secretary of State finds that the delay came from circumstances beyond the control of the filer or its agent. Under § 59-1-2a(h)(3), the office weighs the LLC’s filing history and earlier waiver requests, the evidence offered, and whether the cause was unrelated to the filer’s own actions.
Two Years to Bring a Dissolved LLC Back
The request to reinstate is due within two years of the dissolution, counted from the termination date that the West Virginia entity search shows for the company. Under § 31B-8-811, it names the company and that date, declares the ground for dissolution wrong or cured, confirms the name still meets § 31B-1-105, and attaches the Tax Commissioner’s certificate.
The reinstatement filing costs $25 under § 59-1-2(a)(1)(R), on top of $75 per unfiled year with its late fee; a call to (304) 558-8000 confirms the full balance. A refusal can be appealed under § 31B-8-812.
Boots to Business: No Report Fee for Four Years, Same June 30
A veteran-owned business started on or after July 1, 2015, or one owned by active-duty members started on or after July 1, 2021, pays no annual report fee for its first four years after registration (§ 59-1-2a(m)). The Boots to Business waiver page of the Secretary of State says the waiver also covers the registration fee, worth up to $250 in total.
At least 51% of the business must belong to veterans, active-duty members or their spouses, proven with a DD 214 or a military ID. The report itself is still due by June 30 each of those years, since the statute keeps these businesses subject to every filing deadline.
Other official texts used for this page
- Secretary of State, Limited Liability CompaniesThe $25, $75 and $1 amounts, January notices, the report’s questions. Read October 9, 2026.
- Secretary of State, Annual ReportsThe June 30 deadline and the Medical Cannabis Act instructions. Read October 9, 2026.
- W. Va. Code § 31B-8-809 and § 31B-8-810Grounds, notice and effect of administrative dissolution. Text read in Internet Archive copies of November 7, 2025 and April 13, 2026.
- W. Va. Code § 31B-10-1006Revocation and reinstatement of an out-of-state LLC’s authority. Text read in an Internet Archive copy of April 13, 2026.
