What does a West Virginia LLC have to file each year?
| Filing | Filed with | Cost | Due |
|---|---|---|---|
| Annual report | West Virginia Secretary of State | $25 | June 30 |
| Biennial report, if elected | West Virginia Secretary of State | $50 | June 30, every two years |
| Owners' income tax returns | West Virginia Tax Division | Graduated income tax | April 15 |
| Sales tax returns, if registered | West Virginia Tax Division | Tax collected | Monthly, quarterly or annually |
For forming the LLC in the first place, see how to form an LLC in West Virginia.
When is it due?
Between January 1 and June 30 each year, starting in the calendar year after formation: an LLC formed in 2026 files its first report by June 30, 2027. The same window applies to every LLC, and reports are filed through the One Stop Business Portal.
How much does it cost?
$25 if filed by June 30. The Secretary of State's form shows $75 for a report paid after June 30, which includes a $50 late fee. An LLC that has elected biennial reporting pays $50 every two years, with a larger late fee. Fees are waived for qualifying veteran-owned businesses in their first years.
How do you file it?
Log in to the One Stop Business Portal
West Virginia's online business system.
Find the LLC
By name or organization number.
Confirm or update details
Principal office, agent for service of process, members or managers.
Pay $25 by June 30
And keep the confirmation.
What information do you need?
The annual report usually confirms or updates the LLC's principal office and mailing addresses, its registered agent and registered office, the names and addresses of its members or managers, and an email address for state notices. Have the LLC's West Virginia entity or file number ready; it appears on the formation approval and in the state's business search. Changing the LLC's name or management structure needs a separate amendment, not the report.
What happens if you file late or not at all?
A report filed after June 30 adds the $50 late fee. Under the rules in force from July 1, 2026, the Secretary of State can administratively dissolve an LLC whose report is 60 days late or whose fees and penalties are unpaid 60 days after they are due.
How do you restore a dissolved LLC?
A dissolved West Virginia LLC files Form LLD-10, the application for reinstatement, with a $25 fee, the annual report for each missed year at $25 each including the current year, a $50 late fee for each of those years, and a letter of good standing from the State Tax Division. Reinstatement is available for two years after dissolution. See reinstating a dissolved LLC.
What else does a West Virginia LLC pay each year?
Owners pay West Virginia's graduated income tax on their share of profit, at rates the state has been reducing. Every business holds a business registration certificate from the State Tax Division. LLCs selling taxable goods file sales tax returns, and employers file withholding and unemployment returns.
What does a typical year look like?
| When | What to do |
|---|---|
| January 1 | Annual report window opens |
| April 15 | Owners' federal and West Virginia returns |
| June 30 | Annual report due, $25 |
| After June 30 | Late reports cost $75 |
| About 60 days later | Dissolution becomes possible |
How does the biennial option work?
From July 1, 2026, an LLC that has filed its annual reports on time for at least five years can elect, on its annual report, to file biennial reports from then on. A biennial report costs $50, the same as two annual reports, so the benefit is fewer filings, not lower fees. If the LLC later misses a biennial report or loses good standing, the Secretary of State can withdraw the option and return it to annual filing.
Is anything different for foreign owners?
No. A West Virginia LLC owned by someone outside the US files the same annual report in the same way, usually online with a card. Make sure the registered agent forwards state notices promptly, since that is where reminders and penalty notices go. Separately, a single-member LLC owned by a foreign person must file Form 5472 with a pro forma Form 1120 with the IRS every year; that federal filing is unrelated to the state report and carries a $25,000 penalty if missed. See annual filings for foreign-owned LLCs.
How do you avoid missing it?
Put the due date in a calendar with a reminder a month ahead, keep the email address on the state's records current, and file as soon as the filing window opens. Registered agent services usually send reminders too. Be wary of official-looking letters from private companies offering to file for a much higher fee: genuine notices come from the West Virginia Secretary of State, and you can always file directly. See business tax deadlines.
Want your West Virginia filings handled?
We track your West Virginia deadlines, file the annual report and any state tax returns on time, and keep your LLC in good standing.
Questions people ask
When is the West Virginia LLC annual report due?
Between January 1 and June 30 each year.
How much is the West Virginia annual report?
$25, or $75 if filed after June 30.
Can a West Virginia LLC file every two years?
Yes, since July 2026, after five years of on-time reports, for $50 per biennial report.
How much does it cost to reinstate a West Virginia LLC?
$25 plus each missed report and a $50 late fee per year.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- West Virginia Secretary of State: Application for reinstatement, Form LLD-10
- West Virginia Secretary of State: Business and licensing
- West Virginia Tax Division
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State annual filings
This guide is general information. It is not tax or legal advice for your situation.