West Virginia LLC annual report & franchise tax deadlines 2026-2027
Every recurring West Virginia filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.
LLC
| Report | Annual Report Confirmed on official page |
|---|---|
| Due | Jan 1 to Jun 30 each year |
| State fee | $25 |
| How often | annual |
Corporation (C & S corp)
| Report | Annual Report Confirmed on official page |
|---|---|
| Due | Jan 1 to Jun 30 each year |
| State fee | $25 |
| How often | annual |
Franchise & entity-level taxes
| No separate statewide franchise or entity-level tax listed for this state. |
State income & estimated tax
| Corporate income tax | Yes |
|---|---|
| C corp return | Apr 15 (CIT-120) |
| Partnership / S corp return | Mar 15 (PTE-100) — verify |
| Corporate estimates | Apr 15, Jun 15, Sep 15, Dec 15 (follows the federal corporate schedule) |
General pattern — verify Calendar-year pattern; confirm with the revenue department.
Sales tax
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.
General pattern — verify Your assigned frequency and due day appear in your state tax account.
IRS disaster postponements in West Virginia
- WV-2026-02: federal deadlines postponed to Feb 4, 2027 (incident began Aug 14, 2026) — Fayette, Harrison and Kanawha counties
- WV-2026-01: federal deadlines postponed to Feb 1, 2027 (incident began Jul 21, 2026) — Barbour, Doddridge, Lewis, Pendleton, Pleasants, Randolph, Ritchie, Tucker, Tyler, Upshur, and Wetzel counties
IRS relief is federal. Whether West Virginia follows the postponement for state returns varies — check the state revenue department.
Your West Virginia calendar
Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.
Upcoming deadlines
Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.
Tools that help you stay compliant
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West Virginia deadline FAQ
When is the West Virginia LLC annual report due?
Jan 1 to Jun 30 each year.
How much does the West Virginia LLC annual report cost?
State fee: $25.
When is the West Virginia corporation annual report due?
Jan 1 to Jun 30 each year. Fee: $25. S corporations file the same report as other corporations.
Does West Virginia have a franchise tax or annual LLC tax?
We don't list a separate statewide franchise or entity-level tax for West Virginia. Income and sales taxes may still apply.
When are West Virginia business income tax returns due?
C corporations: Apr 15 (CIT-120). Pass-through entities (partnerships, S corps): Mar 15 (PTE-100) — verify. These are general calendar-year patterns — confirm with the state revenue department.
How often do I file West Virginia sales tax?
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.
What happens if I miss a West Virginia deadline?
Most states charge a late fee or penalty and interest, and an entity that keeps missing its annual report can lose good standing and eventually be administratively dissolved. Check the official source for the exact penalty and reinstatement steps.
Official sources
- https://sos.wv.gov/business/updates-and-changes/annual-reports
- https://tax.wv.gov
- https://onestop.wv.gov/
- https://sos.wv.gov/sites/default/files/2026-09/cd-8.pdf
Federal dates: IRS Publication 509. Disaster relief: IRS tax relief in disaster situations.
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