LLC Annual and Biennial Report Requirements in West Virginia

At a glance

Requirements one by one

One window for everyone: January 1 to June 30

West Virginia does not stagger LLC filings by formation date. Under W. Va. Code § 59-1-2a(e), the annual report and its fee must reach the Secretary of State on or before 11:59 p.m. on June 30 every year. Your first report is due in the year following the calendar year you registered — an LLC formed in 2026 files its first annual report by June 30, 2027.

New in 2026: you may be able to file every two years

For most of its history West Virginia has been an annual-report state, and many filing-service pages still describe it that way. A 2026 amendment (effective July 1, 2026) changed that for long-compliant companies: under § 59-1-2a(d)(3), an LLC that has timely filed all required annual reports for five consecutive calendar years and is in good standing may elect to file a biennial report instead. The biennial fee is $50 (versus $25 annually), and if a company later misses a biennial report or loses good standing, the Secretary of State may revoke the option and require five more consecutive on-time annual reports before it can elect again. Because the option requires a five-year clean record first, most LLCs will still file annually for now.

A short report about who runs the company

Section 59-1-2a(d)(2) sets out what the report contains: the principal-office address; the person on whom notice of process may be served (your registered agent); the county or county code; the business class code; and an email where the state can send filing reminders. The statute spells the detailed list out for corporations (officers and directors) and then directs that LLCs "provide similar information with respect to their principal or controlling interests" — that is, the LLC's members or managers. You file through the Secretary of State's One Stop Business Portal at business4.wv.gov.

The fee is $25

The annual-report fee is $25 (§ 59-1-2a(c)); a company that has elected biennial reporting pays $50 every two years. Online card payments add a small convenience fee at checkout. One relief worth knowing: a veteran-owned or active-duty-member-owned business is exempt from the annual report fee for its first four years after registration. This Secretary of State fee is separate from any West Virginia tax.

A late report costs $50 — and delinquency escalates

File after June 30 and a $50 administrative late fee applies for an annual delinquency ($100 for a biennial one), though the Secretary of State may waive or reduce it for good cause (§ 59-1-2a(h)). The late fee is only the first step. Once an entity is more than 30 days delinquent, the Tax Commissioner may suspend, cancel, or withhold its business registration certificate — and continued delinquency leads to administrative dissolution or revocation.

Dissolution and the two-year road back

The administrative-dissolution mechanics live in West Virginia's Uniform Limited Liability Company Act. Under W. Va. Code § 31B-8-809, the Secretary of State may dissolve an LLC that fails to deliver its annual or biennial report within 60 days after it is due, or to pay fees, taxes, or penalties within 60 days. The Secretary first sends certified-mail notice; if the company does not cure within 60 days, the Secretary signs and files a certificate of dissolution (§ 31B-8-810).

To come back, you have two years from the dissolution date to apply for reinstatement (§ 31B-8-811). The application confirms the grounds are cured and your name is still available, and must attach a certificate from the Tax Commissioner that all taxes are paid. Once effective, reinstatement relates back to the dissolution date, as if it never happened.

What trips people up

• The deadline is June 30, not your anniversary. Every West Virginia LLC files in the same January 1–June 30 window (§ 59-1-2a(e)); your formation date only sets which year your first report is due.
• "Biennial" is not automatic. You file annually unless you affirmatively elect biennial reporting, and you can only elect it after five straight years of on-time filing in good standing (§ 59-1-2a(d)(3)).
• A late fee is not the worst of it. After 30 days delinquent your business registration certificate can be suspended, and continued delinquency leads to dissolution or revocation (§§ 59-1-2a, 31B-8-809).
• Reinstatement needs a tax clearance. You cannot reinstate on the report and fees alone — the Tax Commissioner must certify your taxes are paid (§ 31B-8-811(a)(4)).

Common questions

When is my West Virginia annual report due? By 11:59 p.m. on June 30 each year, in the January 1–June 30 window; your first one is due the year after you registered (§ 59-1-2a(e)).

Can I really file every two years now? Only if your LLC has filed on time for five consecutive years and is in good standing — then a 2026 law lets you elect biennial filing (a $50 fee) instead of annual (§ 59-1-2a(d)(3)).

What happens if I miss the deadline? A $50 late fee applies (waivable for good cause). Stay delinquent and the state can suspend your business registration and, eventually, administratively dissolve the LLC — after which you have two years to reinstate with a tax clearance (§§ 59-1-2a(h), 31B-8-809, 31B-8-811).

Statutes and sources

• W. Va. Code § 59-1-2a — LLC annual/biennial report: the $25/$50 fee, the June 30 due date, the report contents, the 2026 biennial-election option, the $50/$100 late fee, and the veteran four-year fee exemption. https://code.wvlegislature.gov/59-1-2A/ (accessed 2026-07-16)
• W. Va. Code § 31B-8-809 — grounds for administrative dissolution, including failing to deliver the report within 60 days of its due date. https://code.wvlegislature.gov/31B-8-809/ (accessed 2026-07-16)
• W. Va. Code § 31B-8-810 — dissolution procedure: certified-mail notice and 60-day cure. https://code.wvlegislature.gov/31B-8-810/ (accessed 2026-07-16)
• W. Va. Code § 31B-8-811 — reinstatement within two years, with a Tax Commissioner tax clearance, and relation back. https://code.wvlegislature.gov/31B-8-811/ (accessed 2026-07-16)