West Virginia Annual Report: Due June 30, $25 Fee and the New Biennial Option From July 2026

Every West Virginia LLC and corporation files an annual report with the Secretary of State each year. The West Virginia annual report costs $25, plus a $1.00 online processing fee if you file through the One Stop Business Portal, and it is due by June 30. File after June 30 and a $50 late fee brings the total to $75. Starting July 1, 2026, a $50 biennial option became law, but only companies with a long record of on-time filings can use it. If you formed your LLC recently, you will keep filing every year.

This guide covers the West Virginia LLC annual report due date, what it costs, how to file, and what changed in July 2026. It is written for owners who have already formed the company and need to stay in good standing.

West Virginia annual report at a glance

Item	What applies
Who files	Every LLC and corporation, including nonprofit corporations
Filing window	January 1 to June 30 each year
Standard fee	$25, plus a $1.00 online processing fee
Late fee, LLC or for-profit corporation	$50, for a total of $75 after June 30 (plus the $1.00 online fee)
Late fee, nonprofit corporation	$25, for a total of $50 after June 30 (plus the $1.00 online fee)
Where to file	One Stop Business Portal at business4.wv.gov

Who files, and when the first report is due

If you formed a West Virginia LLC or corporation with the Secretary of State, your company is on the annual report cycle. The report is filed in the window that runs from January 1 to June 30 of each year following the year you registered. An LLC formed in 2026 files its first annual report between January 1 and June 30, 2027. An LLC formed by December 31 of the prior year is in the cycle for the coming window, so check your formation date against the calendar rather than guessing.

The Secretary of State sends a reminder in January. Do not rely on that reminder alone. The report requires an e-mail address, so keep one that you actually check, and put June 30 on your calendar the day you form the company.

What the annual report costs

The base fee is $25 for both LLCs and corporations. Filing online adds a $1.00 portal processing fee. Here is what you pay depending on timing:

• Filed by June 30: $25, plus the $1.00 online fee, for $26.
• Filed after June 30, LLC or for-profit corporation: $25 plus a $50 late fee, for $75, plus the $1.00 online fee.
• Filed after June 30, nonprofit corporation: $25 plus a $25 late fee, for $50, plus the $1.00 online fee.

The Secretary of State may waive or reduce a late fee when the delay was beyond the filer's control. Do not plan your budget around a waiver. If a delay was outside your control, check with the Secretary of State before you assume anything.

How to file through the One Stop Business Portal

1. Confirm your company's record. Search your exact legal name at the Secretary of State business search. Check that the entity shows as active and that the address on file is correct.
2. Have your e-mail address ready. The report will not go through without one.
3. Sign in to the One Stop Business Portal at business4.wv.gov and select your entity.
4. Complete the annual report. A registered agent is optional in West Virginia. The Secretary of State is the statutory attorney-in-fact for every entity that files organizing documents, so it can accept service of process for you. If you did name an agent, confirm the name and address are still right. Agent changes are filed on Form AAO for $15.00.
5. Pay $25 plus the $1.00 online fee. If it is after June 30, add the late fee shown above.
6. Save the confirmation and search your entity again a few days later to confirm the filing posted.

The new biennial option from July 2026

House Bill 5227 took effect July 1, 2026. It is codified at W. Va. Code 59-1-2a. It allows an eligible company to file a $50 biennial report in place of the $25 annual report. A late biennial report carries a $100 late fee, or $50 for a nonprofit.

Eligibility is the catch. The company must have filed five consecutive years of timely annual reports and must be in good standing. A new LLC cannot use the option on its early reports, so it will file every year at the start. For example, an LLC formed in 2026 that files on time for 2027, 2028, 2029, 2030 and 2031 would reach the five-year mark with its 2031 report. Confirm with the Secretary of State when the biennial option first applies to that company.

Two cautions apply. First, the act does not forgive reports or fees already owed. If you have a missed year, pay it before you think about changing schedules. Second, this guide does not have the details of how a company elects biennial filing, which years a $50 report covers, or what deadline applies in each year. Check those points with the Secretary of State at sos.wv.gov/business before you change anything.

What happens if you miss June 30

A missed annual report can lead to administrative dissolution or revocation. Before that happens, the state sends notice by certified mail. Do not ignore certified mail from the Secretary of State. Good standing matters beyond the filing itself, because a company that is not in good standing cannot use the biennial option.

If you receive a notice, file the report as soon as possible, pay the late fee and any other fees owed, and search your entity afterward to confirm the record is active. The Secretary of State can waive or reduce a late fee for a delay beyond your control, but it does not erase fees you already owe.

What the annual report does not cover

The annual report is a filing with the Secretary of State. It is not a license, it is not a tax return, and it does not authorize you to work in every city or trade. West Virginia has no general statewide business license, so the items below are separate obligations.

• Business Registration Certificate. Every individual or business entity must obtain a Business Registration Certificate from the State Tax Division before engaging in business. The one-time fee is $30.00. You file on Form WV/BUS-APP or online at business4.wv.gov. A separate certificate is required for each business location, and it is permanent until the business name, location or ownership changes. Registering with the Secretary of State does not replace it. More at tax.wv.gov.
• State taxes. An LLC pays no state franchise tax. Its members report income on their personal income tax, which runs from 2.11% to 4.58% for tax year 2026. A corporation pays a 6.5% corporation net income tax on federal taxable income, apportioned by a single sales factor. Confirm your tax position with a CPA.
• City taxes and licenses. The gross-receipts business and occupation tax that affects most shops, contractors and service businesses is levied by cities, not the state. Cities also may require a city business license and a weekly per-worker city service fee. The state B&O tax applies only to utilities. Check with the city or town where you do business.
• Trade licenses. Some trades are licensed separately. The Contractor Licensing Board covers residential work above $5,000 and commercial work above $25,000. The State Fire Marshal licenses electricians, the Division of Labor licenses plumbers and HVAC technicians, the ABCA handles alcohol, and the WVDA handles cottage food, hemp, kratom and pesticides. Confirm the rules with the agency before you start work or sell a product.

Common mistakes to avoid

• Assuming the formation receipt covers the next year. It does not. Mark the June 30 deadline yourself.
• Treating a DBA as the annual report. A trade name registration (DBA) is a separate filing with the Secretary of State, not the county clerk. For an LLC or corporation, it costs $25.00, plus a $1.00 online processing fee if filed through the One Stop Business Portal. It does not replace the annual report.
• Expecting the biennial option on a new LLC. The five-year track record comes first.
• Letting an e-mail address lapse. The report requires one, and missing reminders is not a defense to a late fee.
• Ignoring a certified letter. Notices about dissolution or revocation come this way, and they are not optional.

Informational only. This guide explains West Virginia annual report requirements as verified in October 2026. It is not legal or tax advice. Fees and rules change, so confirm current requirements with the West Virginia Secretary of State at sos.wv.gov/business. For complex situations, such as multiple members, a missed or disputed filing, or questions about tax treatment, consult a qualified attorney or CPA.