For non-US owners of a West Virginia LLC
Foreign-Owned West Virginia LLC: State Report, Tax and IRS Filing
Your LLC is formed in West Virginia and you live outside the US. Two sets of rules apply every year: West Virginia's report and tax, and the IRS filing for foreign-owned LLCs. Here are both, from the state's own sources and the IRS.
Quick answer
What does a foreign-owned West Virginia LLC have to file each year?
With West Virginia: Annual Report. Fee: US$25. Due: Between January 1 and June 30 of each year after the year of registration. With the IRS: Form 5472 with a pro forma Form 1120 for any year with a transaction between the LLC and its foreign owner, with a US$25,000 penalty if missed.
At a glance
- West Virginia yearly report
- Annual Report
- West Virginia fee
- US$25
- West Virginia due date
- Between January 1 and June 30 of each year after the year of registration.
- IRS filing
- Form 5472 with a pro forma Form 1120; US$25,000 penalty if missed
- Fees
- See our Form 5472 filing service page, or request a quote
Federal filings, whatever West Virginia requires
| Filing | When | Source |
|---|---|---|
| Form 5472 with a pro forma Form 1120 | Each year the LLC has a reportable transaction with its foreign owner; US$25,000 penalty if missed | IRS |
| BE-13 | Generally within 45 days of a foreign person setting up or buying a US business | BEA rule |
| Form 1040-NR | Only if the LLC has income effectively connected with a US trade or business | IRS |
None of these depend on the state. A West Virginia LLC files them on the same terms as an LLC formed anywhere else.
The West Virginia side: report, fee and tax
Before the IRS side, the state. West Virginia's requirements, from official West Virginia sources (West Virginia official source): State figures checked October 28, 2026.
| Item | West Virginia |
|---|---|
| Yearly report | Annual Report |
| Fee | US$25. US$25 if received by June 30, plus a US$1 online processing fee. From July 1, 2026, businesses with at least 5 years of on-time annual reports may elect to report every two years through onestop.wv.gov; check whether this applies to your LLC. |
| Due | Between January 1 and June 30 of each year after the year of registration. |
| State tax | None. West Virginia's Business Franchise Tax was eliminated for tax years beginning on or after January 1, 2015 (W. Va. Code 11-23-6). |
| If it is late | $75 if received after June 30 (includes a $50 late fee). An administrative dissolution or revocation notice may be mailed to LLCs that fail to file. |
Easy to miss: The June 30 deadline is the same for every entity regardless of formation month, and filing after it costs $75 instead of $25.
One point we could not confirm on the official pages: Exact timing of administrative dissolution is not stated on the SOS pages.
A yearly calendar for a West Virginia LLC
- State: Annual Report: Between January 1 and June 30 of each year after the year of registration.
- IRS: Form 5472 with the pro forma Form 1120, normally by April 15 for a calendar-year LLC (Form 7004 extends it)
- Once: BE-13 within 45 days of formation, if it applies
How we help
We prepare Form 5472 and the pro forma Form 1120 for foreign-owned West Virginia LLCs, or the full year under our annual package. Fees are on our Form 5472 filing service. Gurleen Kaur, CPA licensed in British Columbia and Washington State, signs. We remind you of the West Virginia date; the state report itself is filed with West Virginia.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
West Virginia and federal sources
West Virginia
- State rules: West Virginia official page.
Federal
- Form 5472: Internal Revenue Code section 6038A and Treas. Reg. section 1.6038A-1; T.D. 9796 treats a foreign-owned single-member LLC as a corporation for this purpose (IRS).
- Effectively connected income and Form 1040-NR: Code sections 864 and 871 (IRS Pub 519).
- BE-13: 15 CFR 801.7 (eCFR).
Other states
All 50 states and DC in one table: US LLC annual fees by state.
- Wyoming
- Delaware
- Florida
- Texas
- Nevada
- Colorado
- Montana
- South Dakota
- Missouri
- Ohio
- Arizona
- California
- New York
- Washington
- Illinois
- Alabama
- Alaska
- Arkansas
- Connecticut
- Georgia
- Hawaii
- Iowa
- Kentucky
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- New Hampshire
- New Jersey
- North Carolina
- North Dakota
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- Tennessee
- Utah
- Vermont
- Virginia
Common questions
Is there a yearly West Virginia filing for my LLC?
Annual Report. Fee: US$25. Due: Between January 1 and June 30 of each year after the year of registration.
Does a West Virginia LLC owned by a non-US person pay West Virginia tax?
None. West Virginia's Business Franchise Tax was eliminated for tax years beginning on or after January 1, 2015 (W. Va. Code 11-23-6).
What happens if the West Virginia filing is late?
$75 if received after June 30 (includes a $50 late fee). An administrative dissolution or revocation notice may be mailed to LLCs that fail to file.
Does a foreign-owned West Virginia LLC file with the IRS?
Yes. Form 5472 with a pro forma Form 1120 for any year with a reportable transaction with the foreign owner, including the money used to form it. The penalty for missing it is US$25,000. This is separate from the state filing.
Sources
Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.
- West Virginia: official source
- IRS: Instructions for Form 5472
- eCFR: 15 CFR 801.7 (BE-13 reporting requirement)
- IRS: Publication 515
Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.
Related guides: US LLC fees by state, Annual compliance package, Best state for non-US founders.
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