File a West Virginia LLC Annual Report

There’s no state like West Virginia. No wonder you and more than 114,000 people have started a small business there. But now you’re learning that there’s more to being in business than figuring out a product or service, reaching your target market, and managing employees. There’s state-mandated paperwork, like the West Virginia annual report.

It’s not an annoyance that will go away on its own. As a matter of fact, if the annual report isn’t filed, not only will your business be subject to a penalty fee, but its license to operate could be revoked entirely. Here’s your guide to filing a West Virginia annual report.  

What is a West Virginia annual report? 

A West Virginia annual report is a form that helps the state keep tabs on companies doing business within its borders. WV Code §59-1-2a requires business entities that are registered through the West Virginia Secretary of State to file an annual report by July 1 every year, starting the first year after the business was registered. This requirement applies regardless of whether the business made or lost money. If it exists, it has to file an annual report.  

West Virginia lets limited liability companies (LLCs) report changes to its members to the state. A separate filing to report this particular change is not required. 

With regard to corporations, the annual report serves as the mechanism to report changes in officers, directors, and shares.

West Virginia’s Secretary of State receives and processes annual reports. It created the WV One Stop Business Portal to provide business owners a way to file the annual report completely online.  

West Virginia Annual Report for Corporations and LLCs 

Both corporations and LLCs must file annual reports in West Virginia by July 1. They pay the same filing fee of $25. If the filing deadline is not met, they pay the same penalty fee of $50. 

Corporations and LLCs do not use the same form. 

• LLCs file via the LLC form.
• Corporations file via the corporation form. 

Where do I file my West Virginia annual report? 

You can file and pay the associated fee for the annual report online via the WV One Stop Business Portal. You can also file the annual report by mail or in person.

The steps to file a West Virginia annual report via the online portal are:

1. Navigate to the online portal WV One Stop Business Portal.
2. If you have a login, click “Login.” If you do not, click either “Create a User Account” or “Guest Annual Report Filing.”
3. Follow the prompts to complete the filing.
4. Pay with a credit/debit card.

Keep in mind that annual reports are a matter of public record. In West Virginia, anyone can call the Business Services Division at the Secretary of State’s office and request a copy of an annual report. They do not have to be affiliated with the business to obtain a copy of the report. West Virginia does not store annual reports online. 

When is the West Virginia annual report due? 

In West Virginia, the annual report must be filed between January 1 and July 1 each year, beginning with the calendar year AFTER the entity was formed. If the report is filed after July 1, an additional fee of $50 is assessed. 

In West Virginia, failure to file on time can also result in the state revoking the organization’s authorization to do business. This would mean you’d lose the right to operate as an LLC or corporation, opening yourself up to personal liability damages and losing your business tax status.

How much does the West Virginia annual report cost? 

The fee to file an annual report in West Virginia is $25. If filing online, you can pay the fee with a credit card. 

Veteran-owned registered entities in West Virginia do not have to pay the $25 fee for the first four years after the initial business registration. While the fee is not assessed, the annual report must still be filed every year. Failure to do so could result in penalty fees and administrative dissolution of the business. 

To get help or ask questions about the annual report fee, call the West Virginia Secretary of State’s Business and Licensing Center at (304) 558-8000. You can also email a business specialist in the Secretary of State’s office at Business@wvsos.gov. 

What information do I need to file the annual report? 

Gathering the required information before beginning the annual report filing process creates a much smoother experience. 

For corporations, the required information is:

• Legal name of the organization
• Incorporation or qualification date, state, and county
• Tax ID (EIN). This can be found in the Business Corporations Database. 
• Principal office address
• Principal mailing address
• Name and mailing address of the person to whom notice of legal process may be sent. If this is a different person than was previously included, the person’s signature is also required. 
• Business email address
• Website address
• Number of employees and how many of those are West Virginia residents
• Designation of whether this is a woman-owned, minority-owned, or veteran-owned business. If it is veteran-owned, you’ll also need to indicate how many employees are veterans. 
• Names and addresses of the entity’s parent company, if any
• Names and addresses of each officer/partner/member who has authorization to sign filings
• Signature and title of authorized party

For LLCs, the required information is:

• Legal name of the organization
• Incorporation or qualification date, state, and county
• Tax ID (EIN). This can be found in the Business Corporations Database. 
• Principal office address
• Principal mailing address
• Name and mailing address of person to whom notice of legal process may be sent. If this is a different person than was previously included, the person’s signature is also required. 
• Business email address
• Website address
• Number of employees and how many of those are West Virginia residents
• Designation of whether this is a woman, minority, or veteran-owned business. If it is veteran-owned, you’ll also need to indicate how many employees are veterans. 
• Names and addresses for either members or managers. If you aren’t sure whether your LLC is managed by members or managers, contact the West Virginia Secretary of State’s Office Business and Licensing Division at (877) 826-2954 or (304) 558-8000.  
• Name and signature of authorized person

Need some help? Contact the West Virginia Business Services Division by calling (304) 558-8000. 

What happens after I file my annual report? 

Once you finish the process of filing and paying online, you will end up at a screen that acknowledges that your report is filed. Print this page for your records. 

If you want to check that your report is filed, wait a few days for the system to update, then look up your business using the Business Organizations Database. Click on your business name. Scroll down to see if the annual report filing is listed. 

If the annual report filing is not listed, contact the Business Services Division by calling (304) 558-8000.

What if I miss the deadline to file my report? 

If you fail to file an annual report during the open window for your business entity, West Virginia will notify you that you have failed to file. You will then be charged a $50 late fee when you do eventually file. 

If you fail to file at all, the state may revoke your right to do business as a corporation or an LLC. The Secretary of State will notify the entity by certified mail, return receipt requested, of its failure to pay, how much they owe, and the date upon which dissolution or revocation will occur if all fees are not paid in full. The certified mail required must be postmarked at least 30 days before the dissolution or revocation date listed in the notice.

If this happens, your personal assets would then be vulnerable to business debts until your good standing with the state is reinstated. You can reinstate your business by filing a reinstatement form with the state. Reinstatement happens retroactively, meaning there would be no gap in your LLC or corporate status once complete.

Who do I contact if I have issues filing my West Virginia annual report? 

If you experience difficulties or have questions regarding your annual report, reach out to the West Virginia Business Services Division. The Business Services Division is open Monday through Friday, 9 a.m. to 5 p.m. EST.