West Virginia
West Virginia business compliance calendar
What West Virginia asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.
LLC 2026LLC 2027C corporation 2026C corporation 2027S corporation 2026S corporation 2027partnership 2026partnership 2027sole proprietorship 2026sole proprietorship 2027nonprofit 2026nonprofit 2027
Registration and franchise filings
| Entity | Filing | Fee | If missed |
|---|---|---|---|
| Corporations | Annual report, by July 1 each year, with the West Virginia Secretary of State | $25 | $50 late fee; administrative dissolution after continued failure |
| LLCs | Annual report, by July 1 each year, with the West Virginia Secretary of State | $25 | $50 late fee; administrative dissolution after continued failure |
| Partnerships | Annual report, by July 1 each year, with the West Virginia Secretary of State | $25 | $50 late fee; administrative dissolution after continued failure |
| Nonprofits | Annual report, by July 1 each year, with the West Virginia Secretary of State | $25 | $25 late fee; administrative dissolution after continued failure |
Taxes and employers
- Corporate income tax
- Yes. C corporations file a West Virginia return by the 15th day of the fourth month after the year ends, with the West Virginia Tax Division.
- Personal income tax
- Yes. S corporations and partnerships file a West Virginia information return, and employers withhold state income tax.
- Employers
- Register for unemployment insurance and file wage reports every quarter. Reconcile income tax withholding after year end.
- Sources
- West Virginia Secretary of State, West Virginia Tax Division
All West Virginia rules in the pack
- West Virginia annual reportby July 1 each year
- West Virginia annual reportby July 1 each year
- West Virginia annual reportby July 1 each year
- West Virginia nonprofit annual reportby July 1 each year
- West Virginia charitable organization registration renewalon the anniversary of its registration
- West Virginia corporate income tax returnby the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year)
- West Virginia corporate estimated tax paymenton the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year)
- West Virginia pass through entity returnby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year)
- West Virginia personal income tax return with business incomeby April 15 each year
- West Virginia unemployment insurance wage reportby the last day of the 1st month after each quarter
- West Virginia annual withholding reconciliationby January 31 each year
- West Virginia sales tax returnby the 20th day of the 1st month after each quarter