LLC Annual Report in West Virginia
When a West Virginia LLC's annual report is due, the fee, and the penalty for filing late.
Short answer: LLCs file an annual report and pay a $25.00 fee to the Secretary of State between January 1 and June 30 each year, starting the year after registration (deadline 11:59 PM on June 30). W. Va. Code §§ 59-1-2a, 31B-1-108(c); WV Secretary of State, Annual Reports
| Annual report | LLCs file an annual report and pay a $25.00 fee to the Secretary of State between January 1 and June 30 each year, starting the year after registration (deadline 11:59 PM on June 30). Beginning July 1, 2026, an LLC that has filed five consecutive annual reports on time may elect to file a biennial report instead (fee $50). Late filers are assessed an administrative late fee of $50 for an annual delinquency ($100 for a biennial delinquency), and failure to file may lead to administrative dissolution or revocation. |
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| Registered agent | An LLC may continuously maintain in West Virginia an office and an agent for service of process. An agent must be an individual West Virginia resident, a domestic corporation, another LLC, or a foreign corporation or company authorized to do business in West Virginia. The statutory fee for filing a change of the agent of process (or of designated office, members or managers) is $15. Annual report fees also pay for the Secretary of State's services as attorney-in-fact for the company. |
Where to get help in West Virginia
More West Virginia starting an llc & small business
- What an LLC Costs in West Virginia
- Registering a DBA (Assumed Name) in West Virginia
- All West Virginia starting an llc & small business rules
FAQ
Does an LLC have to file an annual report in West Virginia?
LLCs file an annual report and pay a $25.00 fee to the Secretary of State between January 1 and June 30 each year, starting the year after registration (deadline 11:59 PM on June 30). Beginning July 1, 2026, an LLC that has filed five consecutive annual reports on time may elect to file a biennial report instead (fee $50). Late filers are assessed an administrative late fee of $50 for an annual delinquency ($100 for a biennial delinquency), and failure to file may lead to administrative dissolution or revocation.
Do you need a registered agent for an LLC in West Virginia?
An LLC may continuously maintain in West Virginia an office and an agent for service of process. An agent must be an individual West Virginia resident, a domestic corporation, another LLC, or a foreign corporation or company authorized to do business in West Virginia. The statutory fee for filing a change of the agent of process (or of designated office, members or managers) is $15. Annual report fees also pay for the Secretary of State's services as attorney-in-fact for the company.
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.