West Virginia LLC Annual Report Late Fee Guide

Missing the July 1st deadline can lead to administrative dissolution. Learn about penalties, reinstatement options, and how to get your LLC back in good standing.

By Edmond Hui · Last updated: January 2026

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Late Fee Facts at a Glance

📅
annual report due
July 1
💵
base fee
$25
⚠️
late penalty
$50 late fee plus $25 annual report fee
grace period
None — penalties apply immediately after the July 1 deadline
🚨
dissolution timeline
Administrative dissolution occurs approximately 60-90 days after the deadline for non-filing

What Happens If You Miss the Deadline

Stage 1

Immediately after July 1 deadline

Your LLC is considered delinquent and a $50 late penalty is assessed in addition to the $25 annual report fee

✓ Fix:Yes — file the overdue annual report and pay the total $75 fee ($25 report + $50 late penalty)
Stage 2

30-60 days late

West Virginia Secretary of State begins administrative dissolution proceedings and sends notice to the LLC's registered agent

✓ Fix:Yes — you can still file the annual report with late fees to avoid dissolution, but time is running out
Stage 3

60-90 days late

Administrative dissolution is completed, LLC loses good standing, and liability protection may be compromised

✓ Fix:Yes — but you'll need to file for reinstatement along with paying all overdue fees and reinstatement costs

How to Fix It: Step-by-Step

1

File the overdue annual report

Submit your annual report through the West Virginia Secretary of State's online portal at https://sos.wv.gov or by mail with the required information and fees.

2

Pay all required fees

Pay the $25 annual report fee plus the $50 late penalty ($75 total). If already dissolved, additional reinstatement fees may apply.

3

Request reinstatement if dissolved

If your LLC has been administratively dissolved, file an Application for Reinstatement with the Secretary of State and pay the reinstatement fee in addition to overdue annual report fees.

4

Obtain good standing certificate

After compliance, request a Certificate of Good Standing from the West Virginia Secretary of State to verify your LLC's active status with banks and business partners.

🚨 Reinstatement After Dissolution

Reinstatement Possible?
Yes — West Virginia allows reinstatement of administratively dissolved LLCs
How Long Allowed
Generally within 5 years after administrative dissolution
Reinstatement Fee
Contact Secretary of State for current reinstatement fee in addition to overdue annual report fees
What You Lose During Dissolution
During dissolution, your LLC loses liability protection, cannot conduct business legally, and may face personal liability for business debts and obligations

Frequently Asked Questions

Next Step
Related: How to form your LLC
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