West Virginia Annual Report: Due Date, Fee & Late Penalty
Last verified: 2026-10-03 against the West Virginia Secretary of State, Business & Licensing Division and other official sources listed below
West Virginia annual report due date calculator
Pick the entity type and formation date to get your exact next due dates, fee and late penalty.
West Virginia · LLC
Annual Report: Between January 1 and June 30 each year
- State fee
- $25
- If you file late
- $50 late fee if paid after June 30 ($75 total)
Verified 2026-10-03 against 2 official sources: [1] sos.wv.gov [2] sos.wv.gov
West Virginia LLC: Annual Report
- Due
- Between January 1 and June 30 each year
- How often
- Every year
- First report
- Between January 1 and June 30 of the year after the LLC registers with the Secretary of State
- Filing window
- January 1 - June 30
- State fee
- $25 — File online through the WV One Stop Business Portal or by mail
- Late fee
- $50 late fee if paid after June 30 ($75 total)
- Dissolution
- Failure to file by June 30 may result in monetary penalties and administrative dissolution (or revocation for out-of-state entities)
Sources: [1] sos.wv.gov · [2] sos.wv.gov
West Virginia corporation: Annual Report
- Due
- Between January 1 and June 30 each year
- How often
- Every year
- First report
- Between January 1 and June 30 of the year after the corporation registers with the Secretary of State
- Filing window
- January 1 - June 30
- State fee
- $25 — File online through the WV One Stop Business Portal or by mail
- Late fee
- $50 late fee if paid after June 30 ($75 total)
- Dissolution
- Failure to file by June 30 may result in monetary penalties and administrative dissolution (or revocation for out-of-state entities)
Sources: [1] sos.wv.gov · [2] sos.wv.gov
Foreign (out-of-state) LLCs and corporations registered in West Virginia
- LLC: Out-of-state entities registered in West Virginia file the same $25 annual report by June 30; non-filers face revocation
- Corporation: Same $25 annual report by June 30; non-filers face revocation
Good to know
- WV Code 59-1-2a sets the $25 annual report fee and the January 1 - June 30 filing period.
West Virginia annual report FAQ
When is the West Virginia LLC annual report due?
Annual Report: Between January 1 and June 30 each year. First report: Between January 1 and June 30 of the year after the LLC registers with the Secretary of State. Use the calculator on this page with your formation date to get the exact date.
How much is the West Virginia annual report fee?
LLC: $25 (File online through the WV One Stop Business Portal or by mail). Corporation: $25 (File online through the WV One Stop Business Portal or by mail). These are state fees; portal or card fees may apply.
What happens if I file my West Virginia annual report late?
LLCs: $50 late fee if paid after June 30 ($75 total). Failure to file by June 30 may result in monetary penalties and administrative dissolution (or revocation for out-of-state entities). Corporations: $50 late fee if paid after June 30 ($75 total).
Where do I file the West Virginia annual report?
With the West Virginia Secretary of State, Business & Licensing Division, online at onestop.wv.gov/.
Official Sources
Figures checked against these sources on 2026-10-03Related
Annual reports in other states
General information, not legal advice. Confirm current fees and deadlines with the West Virginia Secretary of State, Business & Licensing Division before filing.