West Virginia annual reports, deadlines, and fees
Start with your entity type below. West Virginia reporting schedules can differ for LLCs and corporations; a report may be annual, biennial, or not required for a particular entity type.
Open West Virginia filing agency ↗West Virginia LLC reports
Beginning July 1, 2026, West Virginia LLCs file an annual report and pay $25 between January 1 and June 30 following the registration year; after five consecutive timely years, an LLC may elect biennial reporting for $50. Veteran-owned entities receive the report-fee waiver for the first four years but must still file.
West Virginia corporation reports
Beginning July 1, 2026, corporations file an annual or eligible biennial report and pay $25 annually or $50 biennially between January 1 and June 30. Reports contain principal office, officers/directors, and process-agent information; veteran-owned entities may receive a four-year fee waiver.
West Virginia franchise and business taxes
West Virginia's Secretary of State annual-report fee is not a corporate franchise tax. Corporate income, business registration, and other taxes are administered by the West Virginia State Tax Department and depend on income, activity, classification, and applicable credits.
A registry report and a tax filing can have different deadlines and payment recipients. Check both before considering the year complete.
Late fees and missed-report penalties
Failure to file by June 30 can cause monetary penalties and administrative dissolution. The 2026 SOS fee schedule identifies a $50 per-year late fee for for-profit entities in relevant cure/reinstatement materials, in addition to each $25 missed annual report and separate tax interest/penalties.
Administrative dissolution and notices
West Virginia warns that failure to file by the June 30 deadline may result in monetary penalties and administrative dissolution or revocation of authority. The exact notice/cure sequence depends on entity type; an entity must not assume legal authority continues while delinquent.
Reinstate a West Virginia business
Search the entity, determine whether it is delinquent, revoked, or dissolved, file the appropriate SOS reinstatement/application form, submit every missing annual report, restore the WV agent and office, pay $25 for each missing year plus applicable $50 for-profit late fees and reinstatement charges, clear tax issues, and verify active status.
Reinstatement costs and back taxes
West Virginia reinstatement totals include each delinquent $25 report, applicable $50 per-year for-profit late fees, the entity-specific reinstatement filing fee, and online/payment charges. Add State Tax Department balances, interest, penalties, and licensing amounts separately.
Check the entity’s current West Virginia status →Before submitting your report
- Match the legal name and entity number to the official record.
- Confirm the reporting period, current addresses, and agent information.
- Save the accepted filing and receipt, then check that the record reflects the update.
Need formal proof after filing? See West Virginia certificate fees and ordering options.