West Virginia Annual Report: Due Date, Fee, and How to File

Every business entity registered in West Virginia files one report with the state each year. The fee is $25, the window runs January 1 through June 30, and the filing happens online through the One Stop Business Portal. Here's the full rundown for 2026.

West Virginia Annual Report Due Date

The report is due July 1, and the state opens the filing window on January 1. That gives you six months, January 1 through June 30, to file without paying anything extra. Once July 1 passes, your entity is marked delinquent and a late fee kicks in.

One statute, W. Va. Code § 59-1-2a, sets the due date, the fee, and the penalties for every registered entity type. LLCs also have a contents provision of their own in § 31B-2-211, which spells out what the report has to say. The practical upshot: every West Virginia business works off the same calendar, no matter when it was formed.

West Virginia Annual Report Fee: $25

The official West Virginia filing fee is $25, flat. Filing online through One Stop adds a $1.00 online processing fee.

Two wrinkles worth knowing:

• Veteran-owned businesses skip the $25 for their first four years after formation. The report still has to be filed. The fee is simply waived.
• As of July 1, 2026, West Virginia also offers an optional biennial election. A business with five straight years of on-time reports and current good standing can pay $50 once and cover two years. Annual filing at $25 stays the default.

How to File Your West Virginia Annual Report

West Virginia made online filing mandatory back in 2019, so the report goes through the One Stop Business Portal. Here's the sequence:

1. Open the One Stop portal. The annual report is the one Secretary of State filing you can submit as a guest, so no user account is needed.
2. Search for your company and start its annual report.
3. Pick a path. "No Changes" certifies your record exactly as it stands. "With Changes" opens the company screens so you can update your registered agent, addresses, or officers and members before certifying.
4. Give it a final read. Under § 31B-2-211, everything in the report has to be current as of the day you sign it.
5. Pay the $25 fee, plus the $1.00 online processing fee, and submit.

If the state returns your report for missing information, you have 30 days from the notice to send it back corrected and still count as filed on time.

Late After July 1: the $50 Penalty and the Dissolution Clock

Miss June 30 and the state adds a $50 late fee to the $25 filing fee, so a late report runs $75 total. Delinquency shows on your record starting July 2.

Leave it unfixed and things escalate. Under § 59-1-2a, a West Virginia entity that hasn't delivered its report within 60 days after the July 1 due date can be administratively dissolved. Companies formed elsewhere and registered here face the same 60-day clock, except the state revokes their authority to do business instead of dissolving them. Either way you lose good standing, and reinstatement means filing every overdue report and paying everything that piled up.

How We Help with Compliance

We don't prepare or submit the report for you, but our $99 annual service is built to make sure you never learn about the deadline from a penalty notice.

We track the January 1 to June 30 window and send reminders while there's still plenty of time to file. When the Secretary of State mails anything about annual reports or compliance to your registered office, we scan it and email it to you the same day. And everything we scan lives in your secure online portal alongside our core service: same-day document scanning and privacy protection at a flat yearly rate.

Order Here Questions about West Virginia annual reports or registered agent service? Check our FAQ page or reach out at support@wvregisteredagent.org, Monday through Friday, 9am to 5pm ET.