Annual reports

An annual return must be filed with the West Virginia Tax Commissioner by July 1st of each year. The return must include:

  • The address of the corporation’s principal office;
  • The names and mailing addresses of its officers and directors;
  • The name and mailing address of the person on whom notice of process may be served;
  • The name and address of the corporation’s parent corporation and of each subsidiary of the corporation licensed to do business in this state;
  • The county or county code in which the principal office address or mailing address of the company is located in;
  • The corporation’s business class code; and
  • Any other information the tax commissioner considers appropriate

Other Reports

Unless unanimously waived by the shareholders, a corporation must mail financial statements to its shareholders within 120 days after the close of each fiscal year. This statement must include a balance sheet, an income statement and a statement of changes in shareholders’ equity for the year unless that information appears elsewhere in the financial statements.


A corporation may dissolve in several ways. It may choose to do so voluntarily or be court-ordered. Typically, articles of dissolution must be delivered to the probate judge for filing before wind up and liquidation of assets can occur.