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West Virginia Annual Report | LLC School
West Virginia LLC · Step 6 of 8 · Check current official instructions

West Virginia LLC Annual / Biennial Report: $25, Jan–Jun Window

From July 1, 2026: $25 annual or $50 for an eligible biennial election, due June 30. Annual delinquency adds $50 ($75 total); biennial delinquency adds $100 ($150 total), before service charges or other amounts.

Ahmad AdilWritten by Ahmad Adil, LLC School · Check current official instructions
WVANNUALREPORTANNUAL REPORTCOMPLIANCE STEP
Quick Answer

From July 1, 2026: $25 annual or $50 for an eligible biennial election, due June 30. Annual delinquency adds $50 ($75 total); biennial delinquency adds $100 ($150 total), before service charges or other amounts.

Step 6 — Fast Facts
Fee
$25 annual / $50 valid elected biennial; service fees separate
Filing window
Jan 1 – Jun 30
Late penalty
$50 annual / $100 biennial; $75/$150 totals
First report due
Year after formation
Veteran waiver
Qualified annual fee only; deadlines remain
Filed with
Secretary of State
Your West Virginia LLC — 8 Steps
0Overview1Name Search2Registered Agent3Articles of Organization4Operating Agreement5EIN Number6Annual / Biennial Report7Business Licenses8LLC Taxes

The Six-Month Window

From July 1, 2026: $25 annual or $50 for an eligible biennial election, due June 30. Annual delinquency adds $50 ($75 total); biennial delinquency adds $100 ($150 total), before service charges or other amounts.

  • 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

The annual-report fee waiver lasts the first four years after initial registration for qualifying veteran businesses commenced July 1, 2015 or later, or active-duty businesses commenced July 1, 2021 or later. At least 51% unconditional qualifying ownership (including eligible spouses) is required; veterans must meet discharge requirements. Deadlines and other fees remain.

Your Status — Calculated

Annual / Biennial Report fee calculator

Biennial reporting requires good standing and five consecutive timely annual reports. Elect with the fifth report; entities already eligible when the law took effect may elect January 1–July 1, 2027. Skip the next year, then report in the second year after election and every two years thereafter. Loss of good standing or a late biennial report can revoke the election. The annual-report fee waiver lasts the first four years after initial registration for qualifying veteran businesses commenced July 1, 2015 or later, or active-duty businesses commenced July 1, 2021 or later. At least 51% unconditional qualifying ownership (including eligible spouses) is required; veterans must meet discharge requirements. Deadlines and other fees remain.

How to File

1

Log in to the One Stop Business Portal

The same system used for formation, now handling your annual filing.

2

Pay the applicable fee and any delinquency charge; a qualifying annual-fee waiver does not excuse filing.

Verify your agent for service of process and business details; update anything that changed.

3

File anytime within your Jan 1–Jun 30 window

Annual filings normally open January 1. File by June 30 in the year required by your valid reporting cycle.

If You Miss the July 1 Deadline

1

From July 1, 2026: $25 annual or $50 for an eligible biennial election, due June 30. Annual delinquency adds $50 ($75 total); biennial delinquency adds $100 ($150 total), before service charges or other amounts.

From July 1, 2026: $25 annual or $50 for an eligible biennial election, due June 30. Annual delinquency adds $50 ($75 total); biennial delinquency adds $100 ($150 total), before service charges or other amounts.

2

Administrative dissolution risk

Continued non-filing can lead the Secretary of State to administratively dissolve or revoke your LLC.

3

Cure

File the required report and resolve the actual SOS record. Continued delinquency can lead to administrative dissolution under statutory notice procedures.

From July 1, 2026: $25 annual or $50 for an eligible biennial election, due June 30. Annual delinquency adds $50 ($75 total); biennial delinquency adds $100 ($150 total), before service charges or other amounts.

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Next Step · Step 7 of 8
Get Your Business Licenses & Permits
Your Business Registration Certificate plus local requirements.
Step 7: Licenses

Biennial eligibility and military-owner waiver

Biennial reporting requires good standing and five consecutive timely annual reports. Elect with the fifth report; entities already eligible when the law took effect may elect January 1–July 1, 2027. Skip the next year, then report in the second year after election and every two years thereafter. Loss of good standing or a late biennial report can revoke the election. The annual-report fee waiver lasts the first four years after initial registration for qualifying veteran businesses commenced July 1, 2015 or later, or active-duty businesses commenced July 1, 2021 or later. At least 51% unconditional qualifying ownership (including eligible spouses) is required; veterans must meet discharge requirements. Deadlines and other fees remain.

Official requirements and instructions

Frequently Asked Questions

West Virginia LLC — FAQ

When is the West Virginia LLC annual report due?
Biennial reporting requires good standing and five consecutive timely annual reports. Elect with the fifth report; entities already eligible when the law took effect may elect January 1–July 1, 2027. Skip the next year, then report in the second year after election and every two years thereafter. Loss of good standing or a late biennial report can revoke the election.
How much is the West Virginia LLC annual report?
The annual-report fee waiver lasts the first four years after initial registration for qualifying veteran businesses commenced July 1, 2015 or later, or active-duty businesses commenced July 1, 2021 or later. At least 51% unconditional qualifying ownership (including eligible spouses) is required; veterans must meet discharge requirements. Deadlines and other fees remain.
What happens if I miss the West Virginia annual report deadline?
From July 1, 2026: $25 annual or $50 for an eligible biennial election, due June 30. Annual delinquency adds $50 ($75 total); biennial delinquency adds $100 ($150 total), before service charges or other amounts. Biennial reporting requires good standing and five consecutive timely annual reports. Elect with the fifth report; entities already eligible when the law took effect may elect January 1–July 1, 2027. Skip the next year, then report in the second year after election and every two years thereafter. Loss of good standing or a late biennial report can revoke the election.
Does West Virginia waive annual report fees for veterans?
The annual-report fee waiver lasts the first four years after initial registration for qualifying veteran businesses commenced July 1, 2015 or later, or active-duty businesses commenced July 1, 2021 or later. At least 51% unconditional qualifying ownership (including eligible spouses) is required; veterans must meet discharge requirements. Deadlines and other fees remain.
Can I file my West Virginia annual report early?
From July 1, 2026: $25 annual or $50 for an eligible biennial election, due June 30. Annual delinquency adds $50 ($75 total); biennial delinquency adds $100 ($150 total), before service charges or other amounts. Biennial reporting requires good standing and five consecutive timely annual reports. Elect with the fifth report; entities already eligible when the law took effect may elect January 1–July 1, 2027. Skip the next year, then report in the second year after election and every two years thereafter. Loss of good standing or a late biennial report can revoke the election.
Where do I file the West Virginia annual report?
From July 1, 2026: $25 annual or $50 for an eligible biennial election, due June 30. Annual delinquency adds $50 ($75 total); biennial delinquency adds $100 ($150 total), before service charges or other amounts. Biennial reporting requires good standing and five consecutive timely annual reports. Elect with the fifth report; entities already eligible when the law took effect may elect January 1–July 1, 2027. Skip the next year, then report in the second year after election and every two years thereafter. Loss of good standing or a late biennial report can revoke the election.
What law governs West Virginia's annual report requirement?
From July 1, 2026: $25 annual or $50 for an eligible biennial election, due June 30. Annual delinquency adds $50 ($75 total); biennial delinquency adds $100 ($150 total), before service charges or other amounts. Biennial reporting requires good standing and five consecutive timely annual reports. Elect with the fifth report; entities already eligible when the law took effect may elect January 1–July 1, 2027. Skip the next year, then report in the second year after election and every two years thereafter. Loss of good standing or a late biennial report can revoke the election.
Ahmad Adil, founder of LLC School
About the Author
Ahmad Adil

Ahmad Adil is the founder and CEO of LLC School. For filing and ongoing compliance, confirm the requirements with the responsible state agency. This is educational information, not legal or tax advice.

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