Most company types have an annual reporting
requirement. Annual reports are important to keep the
company record updated. Failure to file may result in
administrative dissolution or revocation, so this filing is very
important. The requirements vary for different company
types.
| Corporation |
- Report due from all corporations, including nonprofit,
formed before May 1 preceding report and not dissolved
or withdrawn.
- Annual Report mailed by State Tax Department in May
each year on form issued by Tax. Report due July
1.
- Fee includes annual corporation license tax and $25
attorney-in-fact fee.
- Report requires update of officers, addresses &
agent for service of process.
- Beginning with filing in 2001, report requires listing
of parent companies and subsidiaries doing business in
West Virginia.
- Corporation will not be in good standing if annual
report not filed by deadline.
|
| Limited
Liability Company |
- NEW! 2005 Annual Reports may be filed online
using West Virginia’s online business exchange,
www.business4wv.com.
To file online, owners will be required to use a security PIN provided with the
LLC Annual Report that will be mailed in early January. The $25 fee must be paid
with a credit card. Owners may also choose to terminate the company through this filing instead
of submitting the annual report.
- Report due from all LLCs formed before December 31
preceding report and not terminated or withdrawn.
- Annual Report mailed by Secretary of State in January
each year. Form sent includes listing as currently
shown on SOS records. Blank form will be posted
here in mid-February for those who have not received the
printed form.
- Requires update of managers or members authorized to
sign filings, addresses & agent of
process.
- Fee is $25 attorney-in-fact fee.
- Administrative dissolution or revocation notice will be
mailed in September for LLCs that failed to file. If notice
received, company has 30 days to file.
|
|
| Limited
Partnerships |
- Report due from all limited partnerships formed before
May 1 preceding report and not terminated or withdrawn.
- Annual Report mailed by State Tax Department in May
each year on form issued by Tax. Report due July
1.
- Fee is $25 attorney-in-fact fee.
- Report requires update of general partners, addresses
& agent for service of process.
- Beginning with filing in 2001, report requires listing
of parent companies and subsidiaries doing business in
West Virginia.
- Administrative revocation notice may be mailed for
companies failing to file.
|
| Limited
Partnerships |
- Report due from all limited partnerships formed before
May 1 preceding report and not terminated or withdrawn.
- Annual Report mailed by State Tax Department in May
each year on form issued by Tax. Report due July
1.
- Fee is $25 attorney-in-fact fee.
- Report requires update of general partners, addresses
& agent for service of process.
- Beginning with filing in 2001, report requires listing
of parent companies and subsidiaries doing business in
West Virginia.
- Administrative revocation notice may be mailed for
companies failing to file.
|
| Limited
Liability Partnerships |
- Report due from all West Virginia LLPs on annual
anniversary date of formation and not terminated or
withdrawn.
- Requests update of partners authorized to sign
filings, addresses & agent of process.
- Fee is $500 annual registration fee.
- Administrative dissolution or revocation notice may be
mailed for LLPs that failed to file. If notice
received, company has 30 days to file.
|
|
|
| Voluntary
Associations & Business Trusts |
- NOTE: State Tax Department revised procedures in
2001 to reflect the requirement that all voluntary
associations and business trusts be subject the the same
laws as corporations. Although annual reports have
not been required in the past, they are now required.
- Report due from all voluntary associations and
business trusts formed before May 1 preceding report and
not terminated or withdrawn.
- Annual Report mailed by State Tax Department in May
each year on form issued by Tax. Report due July
1.
- Fee is $25 attorney-in-fact fee.
- Report requires update of officers or members or
trustees, addresses & agent for service of
process.
- Beginning with filing in 2001, report requires listing
of parent companies and subsidiaries doing business in
West Virginia.
|
| Unincorporated
Nonprofit Associations |
- Currently no report required.
- Please update agent of process and addresses with the
Secretary of State whenever a change occurs. See Officer,
Address & Agent Changes
|
