West Virginia Foreign Registration / Yearly report
The yearly West Virginia report owed by a foreign LLC with a certificate
A foreign LLC with a West Virginia certificate sends the Secretary of State a yearly report and pays $25, between January 1 and June 30 of each year following the calendar year in which the business was registered.
The report at a glance
- Fee
- $25
- Window
- Between January 1 and June 30 of each year following the calendar year in which the business was registered
- Deadline named by the state
- June 30
- Filed
- The West Virginia One Stop Business Portal
- Veteran-owned
- Fee waived for four years after formation
Who must file
The state says that every limited liability company, domestic and foreign, files an annual report and pays the filing fee. The first report is due the year after the one in which the registration was filed.
The notice
Notification of the filing requirement will be sent, but the company is responsible for filing the annual report as required by the code. The statute has the application collect an email address for exactly these reminders.
How to file
The annual report may be filed online at the One Stop Business Portal after registering a user account to create a Filing Cabinet. Organizations approved under the Medical Cannabis Act must file hard copies by mail or in person and pay by check.
Veteran-owned companies
The annual report fee is waived for veteran-owned entities for four years after initial formation. The qualifying test is the one for the registration fee: the veteran must be honorably discharged or discharged under honorable conditions, and a publicly owned entity must be at least 51 percent owned by veterans.
If the report is late
The annual reports page warns that failure to file by the June 30 deadline may result in monetary penalties as well as administrative dissolution or revocation. The LLC act is more specific about revocation: the Secretary of State may revoke a certificate when the report is still undelivered 60 days past its due date.
If the certificate is revoked
Revocation can follow from failing to pay fees, taxes and penalties owed to the state; failing to deliver the annual or biennial report within 60 days after it is due; failing to file a statement of a change in the agent's name or business address; a material misrepresentation in a filed record; a revoked professional license that the company needs; or a default with the Bureau of Employment Programs. A revoked company is in the position of one without a certificate, which the penalty page describes.
Reading the window on the calendar
The window opens January 1, so a company registered at any point in one year reports for the first time in the next year's window. The state's deadline is June 30.
What the report keeps current
The state describes the annual report as a way to keep the company's record up to date. For an LLC, that means checking the principal office, the agent and the contact email against what is on file, since each of those items came from the application.
Paying
The fee of $25 is paid when the report is filed. A veteran-owned entity does not pay it for four years after formation. Online filing integrates the updates into the Secretary of State's database as soon as they are accepted.
Revocation and a late report
The LLC act counts the report as late for revocation purposes only after 60 days past the due date. Unpaid fees and a missing agent change are on the same list of grounds.
Five reports in numbers
Five annual reports cost $125. With the $150 registration the state total over five years is $275, before any certificate or faster handling.
Our part
Once your certificate is filed, we note the reporting window for you. Other upkeep tasks are in the step-by-step guide.
Yearly report questions
What is the report fee?
$25.
When is it due?
Between January 1 and June 30, with the state naming June 30 as the deadline.
Do I get a notice?
The state sends one, but the company is responsible for filing either way.
Can it be filed online?
Yes, on the One Stop Business Portal.
Is it waived for veterans?
For four years after formation, for a veteran-owned entity.
What you pay
Get authority in West Virginia
West Virginia$199
+ $150 state fee
- Form LLF-1 prepared from your questionnaire answers
- A home-state good standing certificate dated in the current tax year
- A West Virginia agent for service of process, ours or your choice
- The filed certificate of authority, passed on to you
- Renewal: after the first year, the agent service renews at $149 a year
$150 is the Secretary of State's fee for an LLC. Veteran-owned companies can have it waived, and an exemption application costs $25. $199 plus the state fee, including your first year of registered agent service; after that the agent service renews at $149 a year.
Sources
- West Virginia SOS, register an out-of-state (foreign) business
- Form LLF-1 and instructions, application for certificate of authority of a limited liability company
- West Virginia SOS, fee schedule for services and registration
- West Virginia SOS, annual reports
- W. Va. Code 31B-10-1003, activities not constituting transacting business
- Form LLF-2, application for exemption from certificate of authority of a limited liability company
- West Virginia SOS, cancel or withdraw an out-of-state business
- W. Va. Code 31B-10-1002, application for certificate of authority
- W. Va. Code 31B-10-1006, revocation of certificate of authority
Working in West Virginia?
Order now and the application is on file before another reporting season passes.