Annual report for West Virginia corporations: due date, fee, and late penalty

Annual report

Due

Due June 30 each year, a fixed statewide date; the filing window opens January 1.

First one

The first report is due the year after registration, whatever month the corporation was formed in.

Fee

$25, plus a $1 portal processing fee for filing online; nonprofit corporations pay the same $25.

Frequency

Annual

If it is late

A flat late fee - $50 for a profit corporation and $25 for a nonprofit - that does not grow. The state cannot dissolve the corporation until the report is 60 days past due, and you then have 60 days from its notice to file.

File on West Virginia's site