West Virginia LLC Annual Report: Requirements, Due Dates & Filing

1. Does West Virginia Require an LLC Annual Report?

Yes. In West Virginia, most active LLCs must file an Annual Report each year with the West Virginia Secretary of State to keep business records current. This filing helps maintain good standing and reduces the chance of issues with banking, payment processors, contracts, or vendor verification.

West Virginia uses a consistent annual cycle: you can file starting January 1, and your report should be filed and paid by June 30 to avoid late fees, as outlined by the West Virginia Secretary of State .

2. What West Virginia LLCs Must File Each Year

For most West Virginia LLCs, the main recurring state requirement is the Annual Report. Depending on your situation, you may also have other recurring items (tax filings, licenses, registered agent renewals, etc.). Here’s the most common yearly checklist:

Annual compliance checklist

1. West Virginia Annual Report: yearly filing to update your business record with WVSOS
2. Pay the annual report fee: standard $25 filing fee (online filing can include a small processing fee)
3. Registered Agent renewal (if using a service): keep a valid agent and address to receive official/legal notices
4. State tax obligations (if applicable): depends on business activity and WV tax registration
5. Federal tax return (IRS): depends on SMLLC vs partnership vs S-corp election
6. Bookkeeping + records: maintain clean records to avoid issues with banks, payments, and audits

3. Due Date & Filing Window (Jan 1–June 30)

West Virginia annual reports follow a clear yearly window according to the Business4WV One Stop Business Portal : you can file as early as January 1 and you should file and pay by June 30. Filing within this period helps you avoid late penalties and protects your company’s good standing.

Quick timing rules (most LLCs)

1. Filing opens: January 1 (each year)
2. Deadline to avoid late fees: June 30 (by end of day)
3. First annual report: generally due the year after your LLC is formed/registered
4. Entity status matters: active entities must file; terminated/withdrawn entities typically do not
5. Don’t wait: last-week filings increase the risk of mistakes and payment failures

Best practice: file early in the window (January–April) so you have time to fix any unexpected issues.

4. West Virginia Annual Report Fees & Late Penalties

For most West Virginia LLCs, the annual report fee is $25. If you file online, an additional $1 online processing fee may apply. If your annual report is received after June 30, the total due is typically $75 (this includes a $50 late fee), as stated in official guidance from the West Virginia Secretary of State .

5. Where to File + What You’ll Need

West Virginia annual reports are commonly filed online through the state’s business portal (Business4WV) connected with the West Virginia Secretary of State. Before you file, keep your business details ready so you can complete the filing smoothly.

What you should keep ready

1. Legal LLC name and WV entity number / business ID
2. Principal office address and mailing address (if different)
3. Registered agent details (name/address)
4. Current member/manager and contact information (as required)
5. A payment method for the filing fee (and online processing fee, if filing online)

Why founders use a compliance service

1. Avoid missed deadlines and late penalties
2. Reduce rejections due to incorrect information
3. Keep clean records for banking and payment processors

6. How to File West Virginia LLC Annual Report (Step-by-Step)

Step 1: Confirm your LLC is active and needs an annual report

Annual reports generally apply to active LLCs that have not terminated or withdrawn. If your LLC is active, plan to file during the annual window.

Step 2: Collect your LLC details

Have your LLC name, WV entity number, addresses, and registered agent information ready. This reduces errors and makes filing faster.

Step 3: File online through West Virginia’s portal

Many businesses file online through the state’s business portal (commonly Business4WV), connected with the West Virginia Secretary of State. Some users can file as a guest, depending on the portal flow.

Step 4: Pay the filing fee and keep proof

Pay the fee (commonly $25, plus any online processing fee) and save proof: confirmation receipt, a timestamped PDF, and any confirmation email.

Step 5: Re-check your status

After filing, verify your company record reflects the updated annual report filing, especially if you plan to open a bank account or complete vendor onboarding.

7. Tips to Stay Compliant

• Set reminders for January 1 (filing opens) and June 30 (deadline)
• File early to avoid last-minute portal/payment issues
• Keep Registered Agent details updated to avoid missed notices
• Save proof of filing (receipt + confirmation PDF)
• Use consistent business info across banks, payment processors, and government records

8. Good Standing, Dissolution Risk & Proof

• Filing fee: $25 (online filing can include a small processing fee)
• Late total after June 30 (common): $75 (includes a $50 late fee)
• Good standing impact: affects banking, payment platforms, and vendor onboarding
• Noncompliance risk: ongoing failure to file can result in administrative dissolution/revocation

9. Federal Compliance That Often Comes Up During Annual Reviews

1. Federal tax return (IRS)

Your federal filing depends on classification: single-member LLCs often report on the owner’s return, partnerships file an informational return, and S-corp elections follow S-corp filing rules. These items often come up during annual compliance checkups.

2. EIN (Employer Identification Number)

Most LLCs use an EIN for bank accounts, hiring, and payment processors. Keeping your EIN confirmation and IRS letters organized helps with verification and compliance documentation.

3. BOI updates (Corporate Transparency)

If ownership or key information changes, you may need to update beneficial ownership information (where applicable). This is separate from WV annual reports but commonly appears in yearly compliance reviews.

4. Other recurring federal obligations

• Payroll tax filings if the LLC has employees
• Information returns (such as 1099 forms) when required
• Clean bookkeeping for audits, banking, and compliance reviews

10. Conclusion

The biggest takeaway: West Virginia LLCs typically must file an annual report every year. File during the January 1–June 30 window, pay the fee, and save your confirmation to keep your company in good standing.

With FormLLC, you can stay compliant without confusion—our team helps you follow the right schedule, file correctly, and keep your business record clean for banking and payments.