West Virginia annual report & compliance · Reviewed November 2026
West Virginia Annual Report Filing
West Virginia corporations, LLCs, and nonprofit corporations file an annual report by June 30 and pay $25. The filing window opens January 1. A $75 late fee can apply after the deadline.
At a glance
Who must file in West Virginia
Domestic and foreign corporations, LLCs, and nonprofit corporations registered in West Virginia.
The filing is separate from the entity’s income tax return, sales tax return, and payroll filings. Being current with the annual report does not by itself mean the entity is current on its taxes, and vice versa.
West Virginia annual report by entity type
| Entity | Due | State fee | Notes |
|---|---|---|---|
| Corporation | June 30 | $25 | — |
| LLC | June 30 | $25 | — |
| Nonprofit corporation | June 30 | $25 | — |
How to file the West Virginia annual report
- Confirm the entity and registered agent. Use the name and entity number on file with the West Virginia Secretary of State, Business and Licensing. Confirm the registered agent and principal office are current.
- Gather the required information. Most reports ask for the principal office, registered agent, and the names or addresses of officers, directors, managers, or members.
- Prepare and review the report. Use the state’s online filing system or the current paper form. Review the entity type and filing period before submitting.
- Pay the state fee. The fee is paid to the state, separate from any service fee charged by our office. Save the confirmation and filed copy.
- Calendar the next deadline. Add the next annual or biennial due date to the entity calendar, and coordinate it with the registered agent and tax calendars.
What happens if the West Virginia report is late?
A $75 late fee can apply after June 30. Continued delinquency can lead to administrative dissolution or revocation.
If the entity has already lost good standing, reinstatement is usually a separate filing with its own fee. The longer the report remains unfiled, the more likely the state is to dissolve, revoke, or administratively terminate the entity.
West Virginia filing notes
West Virginia has a flat $25 annual report fee for the common entity types. The report is due June 30, and the filing window opens January 1.
The annual report is separate from West Virginia income, sales, and payroll tax filings. The state’s late fee is significantly higher than the report fee, so filing early is worthwhile.
West Virginia annual report questions
Official West Virginia resources
Fees, forms, and deadlines were reviewed in November 2026 and can change. This guide is general information, not legal, tax, or accounting advice. Confirm the current requirement with the West Virginia Secretary of State, Business and Licensing or your professional adviser before filing.