West Virginia lesson 6 of 6

Open a bank account and file your West Virginia annual report

Once your West Virginia LLC is formed, holds its Business Registration Certificate, and has an EIN, two things keep it running smoothly: a properly separated bank account and the annual report filed with the Secretary of State each year.

Opening the account

Bring the filed Articles of Organization, your EIN confirmation letter, your Business Registration Certificate, an operating agreement if you have adopted one, and identification for signers and significant owners. Route all business income and expenses through this account, since commingling personal and business funds is one of the fastest ways to undermine an LLC's liability protection.

Filing the annual report

West Virginia LLCs file an annual report with the Secretary of State every year, and it must be filed and the $25 fee paid between January 1 and June 30 of the year following the calendar year the business was registered. File through the One Stop Business Portal, the same system used for formation, or as a guest without creating a full account. The report confirms or updates the LLC's principal address, registered agent and management information.

The One Stop Business Portal offers a guest annual report filing option if you do not want to create a full user account.

If you miss it

Missing the June 30 deadline can lead to monetary penalties and puts the LLC at risk of administrative dissolution or revocation. Under West Virginia Code Section 31B-8-809, the Secretary of State can move to administratively dissolve an LLC that fails to deliver its annual report, or that fails to pay fees, taxes or penalties within 60 days after they are due. A dissolved LLC can generally apply for reinstatement by filing the missing reports and paying a reinstatement fee along with any past-due amounts, but it is not in good standing in the meantime.

Key takeaways

  • The annual report costs $25 and must be filed with payment between January 1 and June 30 each year.
  • File through the One Stop Business Portal, including as a guest without a full account.
  • Missing the deadline risks administrative dissolution, though reinstatement is generally available.

Frequently asked questions

When is the West Virginia LLC annual report due?

It must be filed and paid between January 1 and June 30 each year, covering the calendar year following the year the business was registered.

What happens if my West Virginia LLC is administratively dissolved?

You can generally apply for reinstatement by filing the missing annual reports, paying the reinstatement fee, and paying any other outstanding fees or penalties, but the LLC is not in good standing until the Secretary of State processes the reinstatement.

Official sources

Or let us file your West Virginia LLC for you

Everything above is yours to use for free. If you would rather hand it over, we prepare and file the Articles of Organization of Limited Liability Company (Form LLD-1), act as your registered agent, and track your ongoing deadlines.

Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team