West Virginia LLC Annual Report: $25, Jan–Jun Window
West Virginia's annual report is genuinely easy to stay on top of: a full six-month filing window, a modest $25 fee, and a real waiver for veteran-owned businesses.
Every West Virginia LLC files an Annual Report with the Secretary of State, due anytime in a six-month window from January 1 to June 30 each year following the calendar year of registration. The fee is $25 (plus a $1 convenience fee if paid online). A $75 penalty applies if filed after July 1, and continued non-filing can lead to administrative dissolution. Veteran-owned businesses get their first 4 consecutive years of annual report fees waived — you still file, you just don't pay.
- Fee
- $25 (+$1 online)
- Filing window
- Jan 1 – Jun 30
- Late penalty
- $75 if filed after July 1
- First report due
- Year after formation
- Veteran waiver
- First 4 years free
- Filed with
- Secretary of State
The Six-Month Window
West Virginia's Annual Report is due anytime between January 1 and June 30 of the year following your LLC's registration — governed by WV Code §59-1-2a. This is a genuinely generous window compared to states requiring an exact date or a single specific month: you have half the calendar year to get it done. The fee is $25, with a small $1 convenience fee if you pay online.
- First report: due the year after your LLC was approved — an LLC approved anytime in 2026 owes its first report between January 1 and June 30, 2027.
- Every year after: the same Jan 1–Jun 30 window, indefinitely.
- Notification: the state sends a filing reminder, but you're responsible for filing regardless of whether the notice arrives.
The Veteran Fee Waiver, In Detail
A genuinely distinctive West Virginia benefit. If your LLC qualifies as veteran-owned, your first 4 consecutive years of Annual Report fees are waived by the Secretary of State. This is a real savings — four years at $25 each — not a token gesture. Two things to remember: you still need to file the report itself every year (the requirement to file doesn't go away, only the fee), and this only applies to the first 4 consecutive years, so year 5 onward returns to the standard $25 fee.
Your Status — Calculated
West Virginia Annual Report Status Calculator
Formation year + veteran status → your exact situation
Based on West Virginia's rule: report due Jan 1–Jun 30, $75 penalty after July 1. Veteran waiver applies to years 1–4 only. Educational estimate — confirm your exact status with the Secretary of State.
How to File
Log in to the One Stop Business Portal
The same system used for formation, now handling your annual filing.
Confirm your information and pay (or apply your veteran waiver)
Verify your agent for service of process and business details; update anything that changed.
File anytime within your Jan 1–Jun 30 window
No reason to wait until June — filing in January or February is just as valid and one less thing to remember later.
If You Miss the July 1 Deadline
$75 penalty
Applied once you file after July 1 — three times the standard $25 fee.
Administrative dissolution risk
Continued non-filing can lead the Secretary of State to administratively dissolve or revoke your LLC.
Cure
File as soon as possible through the One Stop Business Portal and pay the overdue amount plus the penalty.
Ahmad Adil's Take: West Virginia's six-month window is genuinely one of the most forgiving I've seen in this series — there's very little excuse to ever actually hit the $75 penalty if you're paying any attention at all. My honest advice: file in January or February rather than waiting until the window is closing in June, since life happens and deadlines slip. And if you're a veteran-owned business, make sure you're actually applying that waiver correctly from year one — it's real money over four years, and I don't want anyone leaving it on the table by not confirming their eligibility with the Secretary of State.
- ✓Forms your West Virginia LLC for $39 + the $100 state fee
- ✓Files online with the Secretary of State
- ✓Free West Virginia registered agent the first year
- ✓No upsells · No data selling · Privacy by Default
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West Virginia LLC — FAQ
Ahmad Adil is the founder and CEO of LLC School. The figures here — the $100 Articles of Organization, the $25 annual report due Jan 1–Jun 30, and the veteran-owned business fee waiver — reflect current West Virginia Secretary of State guidance. This is educational content, not legal or tax advice.
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