Filing the West Virginia Annual Report: 2026 Deadline, Fee, and Steps

West Virginia requires every registered business entity to deliver an annual report to the Secretary of State. Two provisions govern the filing: W. Va. Code § 31B-2-211 fixes the report's contents for LLCs, and § 59-1-2a fixes the fee, the due date, and the consequences of missing it. This page addresses all four elements in order: deadline, fee, procedure, and penalties.

Due Date for the West Virginia Annual Report

• Window opens: January 1
• Last on-time day: June 30
• Due date: July 1
• Delinquent beginning: July 2

The calendar is fixed and universal. West Virginia does not tie the deadline to an entity's formation anniversary or fiscal year, so a company formed in March and a company formed in November file on the identical schedule.

The $25 West Virginia Annual Report Fee

The report carries a flat $25 fee, applied uniformly by § 59-1-2a to LLCs, corporations, limited partnerships, and other registered entity types. Online submissions add a $1.00 processing charge.

Two provisions modify the standard amount:

Veteran-owned entities. The $25 fee is waived for the first four years after formation. The obligation to file remains in force throughout.

Optional biennial election. Effective July 1, 2026, an entity with five consecutive years of timely reports and current good standing may elect biennial filing, paying $50 to cover two years in a single transaction. Annual filing at $25 remains the default arrangement.

Filing the West Virginia Annual Report: Step by Step

Online filing has been mandatory since 2019. Submissions run through the state's One Stop system; the Secretary of State's annual reporting page is the official reference for the process.

1. Access the One Stop portal. Annual reports are the sole Secretary of State filing that accepts guest submission, so no registered account is required.
2. Locate your entity record by name or ID.
3. Choose the certification path. "No Changes" certifies the existing record without edits; "With Changes" opens editable screens for agent, address, officer, and member information.
4. Verify accuracy before signing. Section 31B-2-211 requires the information to be current as of the date the report is signed.
5. Remit the $25 fee together with the $1.00 online processing charge and submit.

Should the Secretary of State return the report for incomplete information, a corrected version redelivered within 30 days of the notice is treated as timely filed.

Penalties After July 1 and the Dissolution Timeline

A $50 late fee attaches when the report remains unfiled after July 1, raising the total to $75. The entity record reflects delinquency from July 2.

The consequential deadline arrives 60 days later. Section 59-1-2a authorizes administrative dissolution of a domestic entity whose report has not been delivered within 60 days after the July 1 due date; for a foreign entity, the sanction is revocation of its authority to transact business. Restoration afterward requires every overdue report, the accumulated fees, and separate reinstatement filings.

Our Role in Your Compliance

West Virginia Registered Agent.co does not prepare or submit annual reports for clients. The $99 subscription supports your compliance in three ways:

Window tracking. Alerts arrive before June 30 with sufficient lead time to gather information and file.

Notice scanning. Compliance correspondence from the Secretary of State reaching your registered office is scanned and emailed the same business day.

Dashboard access. Every scanned document remains available in your secure online dashboard for reference.

Order Here Questions about annual report obligations? Visit our FAQ or contact us.