What happens if I file my West Virginia LLC annual report late?

Filing your West Virginia LLC annual report late costs more and puts your registration at risk. West Virginia sets an administrative late fee of $50 on top of the $25 annual report fee, so a late annual report costs $75 in total. That late fee is not always final: the West Virginia Secretary of State may waive or reduce it where the delinquency was caused by circumstances beyond the filer's control, so it is worth explaining the reason when you file. Once you are more than 30 days delinquent, the Tax Commissioner may suspend or cancel your business registration certificate, and continued non-payment can lead to dissolution or revocation after at least 30 days' notice by certified mail. Your delinquent status is also public record, which lenders, vendors, and partners can see. To get current, file the annual report through the West Virginia Secretary of State at sos.wv.gov and pay the $25 fee plus the $50 late fee in the same submission.

How do I file my West Virginia LLC annual report?

You can file your West Virginia LLC annual report online through the West Virginia Secretary of State at https://sos.wv.gov, or on paper by mail. The online system asks for your LLC's entity number and registered agent information and generates an immediate confirmation receipt, which is the cleanest proof that you filed on time. West Virginia does not publish a standard processing time, so online filing is the safer choice close to the deadline. The filing fee is $25, due by 11:59 PM on June 30 each year, with the window opening January 1. Your first report is not due until the year after the calendar year in which the LLC was registered, so an LLC registered in 2026 files its first annual report between January 1 and June 30, 2027. Missing the deadline adds a $50 administrative late fee, taking the report to $75, and a delinquency that goes uncured can end in dissolution or revocation of your registration. To proceed, visit https://sos.wv.gov, open the business filing portal, and have your entity number and registered agent details ready before you begin.

How much does it cost to file a West Virginia LLC annual report?

The annual report filing fee for a West Virginia LLC is $25, payable to the West Virginia Secretary of State. The fee is the same whether you file online through the Secretary of State's business filing portal or mail a paper annual report to its Charleston office. Veteran-owned registered entities have the fee waived for the first four years after initial formation, though the report must still be filed. The $25 must accompany your annual report by the June 30 deadline each year, and the filing window opens January 1. An unpaid or unfiled report is treated as a delinquency: West Virginia adds a $50 administrative late fee, bringing the report to $75, and once you are more than 30 days delinquent the Tax Commissioner may suspend or cancel your business registration certificate. When filing online, you pay the fee electronically during checkout. For mail submissions, include a check or money order made payable to the "West Virginia Secretary of State" with your completed report. To keep your LLC in active status, send the fee together with the report rather than separately.

When is the deadline for West Virginia LLC annual reports?

West Virginia LLC annual reports are due by 11:59 PM on June 30 each year, filed with the West Virginia Secretary of State. It is one fixed statewide date rather than a formation anniversary, so every LLC in the state shares it regardless of when it was formed. The filing window opens January 1, and a newly registered LLC does not file until the year after the calendar year of registration, so an LLC registered in 2026 first files between January 1 and June 30, 2027. Filing costs $25. Since July 1, 2026, an entity that has filed timely annual reports for five consecutive calendar years and is in good standing may instead elect a biennial report at $50 every two years, but a new LLC still files annually at $25. Miss the deadline and a $50 administrative late fee applies, making the report $75, with suspension of your business registration certificate possible once you are more than 30 days delinquent and dissolution or revocation possible after at least 30 days' certified-mail notice. Getting back to active status afterward means a separate reinstatement filing, and West Virginia prices reinstatement after administrative dissolution at $25. To keep a buffer, file by mid-June through the Secretary of State's online system at sos.wv.gov.

Are there any exemptions from filing annual reports in West Virginia?

Most active LLCs in West Virginia must file an annual report with the West Virginia Secretary of State, and there is no exemption based on size, revenue, or whether the LLC did any business that year. The filing obligation ends only when the LLC's registration ends: after voluntary dissolution, after administrative dissolution for non-filing, or after a merger into another entity. An out-of-state LLC that has withdrawn its West Virginia registration is likewise no longer filing here. One case is easy to misread as an exemption but is not. Veteran-owned registered entities have the $25 annual report fee waived for the first four years after initial formation, but they still have to file the report on time. Timing is the other: an LLC registered during a given calendar year does not file its first annual report until the January 1 to June 30 window of the following year. Failing to file when required brings a $50 administrative late fee, for $75 total, and eventually administrative dissolution. If you are unsure of your status, look your LLC up in the Secretary of State's online business database before the June 30 deadline.

West Virginia LLC Annual Report: $25, Filed Every Year

Keep your West Virginia LLC compliant with annual reporting requirements. File by June 30 to avoid penalties and maintain good standing.

By Edmond Hui · Last updated: August 2026

West Virginia LLC annual reports are due June 30 (window opens Jan 1) and cost $25 to file. See details below.

Filing for a corporation instead? See the West Virginia corporation annual report.

Ready to file?

Go directly to the West Virginia Secretary of State website.

File with the West Virginia Secretary of State →

When is the West Virginia LLC annual report due, and what does it cost?

Due Date	June 30 (window opens Jan 1)
Fee	$25
Filing Method	Online or mail
Late Penalty	$50 late fee (plus the $25 report fee = $75 total after June 30)
Official state page	sos.wv.gov

Step diagram for filing the West Virginia LLC annual report, $25 filing fee, due June 30 (window opens Jan 1). — Filing the West Virginia annual report, with the state's own fee and deadline. Source: West Virginia Secretary of State.

How do you file the West Virginia LLC annual report?

1
Access the West Virginia Secretary of State Website
Visit https://sos.wv.gov and open the business section to reach the LLC annual report filing portal or download the paper form. The filing window runs from January 1 through June 30 each year.
2
Gather Required LLC Information
Collect your LLC's name, registered agent information, principal office address, and member/manager details. Have your West Virginia LLC ID number ready.
3
Complete the Annual Report Form
Fill out the annual report with current information about your LLC. Update any changes to addresses, registered agent, or management structure since your last filing.
4
Pay the $25 Filing Fee
Submit payment online via credit card, or include a check if you file by mail. The fee is $25 either way. West Virginia waives the annual report fee for veteran-owned registered entities for the first four years after initial formation, but the report itself still has to be filed.
5
Submit Before June 30 Deadline
File your completed annual report and payment by 11:59 PM on June 30 to keep your LLC in good standing with the West Virginia Secretary of State. An LLC registered during 2026 does not file its first annual report until the January 1 to June 30 window in 2027.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state publishes about filing deadlines, fees, and the consequences of missing them, with the sources this page cites. It cannot tell you what your own company owes: the date turns on when and where you formed, states change these rules between our reviews, and in several states an entity-level tax falls due in a year when no report does. Confirm your own dates with the filing office named on this page before you rely on one here, because missing a deadline can cost the company its good standing or, in many states, its existence.

Read this guide for another state:

Frequently Asked Questions

: Filing your West Virginia LLC annual report late costs more and puts your registration at risk. West Virginia sets an administrative late fee of $50 on top of the $25 annual report fee, so a late annual report costs $75 in total. That late fee is not always final: the West Virginia Secretary of State may waive or reduce it where the delinquency was caused by circumstances beyond the filer's control, so it is worth explaining the reason when you file. Once you are more than 30 days delinquent, the Tax Commissioner may suspend or cancel your business registration certificate, and continued non-payment can lead to dissolution or revocation after at least 30 days' notice by certified mail. Your delinquent status is also public record, which lenders, vendors, and partners can see. To get current, file the annual report through the West Virginia Secretary of State at sos.wv.gov and pay the $25 fee plus the $50 late fee in the same submission.
: You can file your West Virginia LLC annual report online through the West Virginia Secretary of State at https://sos.wv.gov, or on paper by mail. The online system asks for your LLC's entity number and registered agent information and generates an immediate confirmation receipt, which is the cleanest proof that you filed on time. West Virginia does not publish a standard processing time, so online filing is the safer choice close to the deadline. The filing fee is $25, due by 11:59 PM on June 30 each year, with the window opening January 1. Your first report is not due until the year after the calendar year in which the LLC was registered, so an LLC registered in 2026 files its first annual report between January 1 and June 30, 2027. Missing the deadline adds a $50 administrative late fee, taking the report to $75, and a delinquency that goes uncured can end in dissolution or revocation of your registration. To proceed, visit https://sos.wv.gov, open the business filing portal, and have your entity number and registered agent details ready before you begin.
: The annual report filing fee for a West Virginia LLC is $25, payable to the West Virginia Secretary of State. The fee is the same whether you file online through the Secretary of State's business filing portal or mail a paper annual report to its Charleston office. Veteran-owned registered entities have the fee waived for the first four years after initial formation, though the report must still be filed. The $25 must accompany your annual report by the June 30 deadline each year, and the filing window opens January 1. An unpaid or unfiled report is treated as a delinquency: West Virginia adds a $50 administrative late fee, bringing the report to $75, and once you are more than 30 days delinquent the Tax Commissioner may suspend or cancel your business registration certificate. When filing online, you pay the fee electronically during checkout. For mail submissions, include a check or money order made payable to the "West Virginia Secretary of State" with your completed report. To keep your LLC in active status, send the fee together with the report rather than separately.
: West Virginia LLC annual reports are due by 11:59 PM on June 30 each year, filed with the West Virginia Secretary of State. It is one fixed statewide date rather than a formation anniversary, so every LLC in the state shares it regardless of when it was formed. The filing window opens January 1, and a newly registered LLC does not file until the year after the calendar year of registration, so an LLC registered in 2026 first files between January 1 and June 30, 2027. Filing costs $25. Since July 1, 2026, an entity that has filed timely annual reports for five consecutive calendar years and is in good standing may instead elect a biennial report at $50 every two years, but a new LLC still files annually at $25. Miss the deadline and a $50 administrative late fee applies, making the report $75, with suspension of your business registration certificate possible once you are more than 30 days delinquent and dissolution or revocation possible after at least 30 days' certified-mail notice. Getting back to active status afterward means a separate reinstatement filing, and West Virginia prices reinstatement after administrative dissolution at $25. To keep a buffer, file by mid-June through the Secretary of State's online system at sos.wv.gov.
: Most active LLCs in West Virginia must file an annual report with the West Virginia Secretary of State, and there is no exemption based on size, revenue, or whether the LLC did any business that year. The filing obligation ends only when the LLC's registration ends: after voluntary dissolution, after administrative dissolution for non-filing, or after a merger into another entity. An out-of-state LLC that has withdrawn its West Virginia registration is likewise no longer filing here. One case is easy to misread as an exemption but is not. Veteran-owned registered entities have the $25 annual report fee waived for the first four years after initial formation, but they still have to file the report on time. Timing is the other: an LLC registered during a given calendar year does not file its first annual report until the January 1 to June 30 window of the following year. Failing to file when required brings a $50 administrative late fee, for $75 total, and eventually administrative dissolution. If you are unsure of your status, look your LLC up in the Secretary of State's online business database before the June 30 deadline.

Sources

9 documents

Each entry below is a document recorded in our verified West Virginia sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.

West Virginia statute: W. Va. Code 59-1-2a(h)(1)(A) (annual report late fee)
West Virginia statute: W. Va. Code 59-1-2a(h)(3) (late fee waiver)
West Virginia statute: W. Va. Code 59-1-2a(i)(2) (registration suspension)
West Virginia statute: W. Va. Code 59-1-2a(e) (June 30 deadline)
West Virginia statute: W. Va. Code 59-1-2a(d)(3) (biennial report option)
West Virginia statute: W. Va. Code 59-1-2(a)(1)(R) (reinstatement fee)
sos.wv.gov/businessWest Virginia Secretary of State: business entity filings
code.wvlegislature.gov/59-1-2a/West Virginia statute: Annual Report
sos.wv.gov/business/updates-and-changes/annual-reportsWest Virginia Secretary of State: file the Annual Report

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.

How we check facts

When is the West Virginia LLC annual report due, and what does it cost?

How do you file the West Virginia LLC annual report?

Access the West Virginia Secretary of State Website

Gather Required LLC Information

Complete the Annual Report Form

Pay the $25 Filing Fee

Submit Before June 30 Deadline