California LLC Statement of Information: Due Date, Fee and What Happens If You Miss It
California LLCs file a Statement of Information with the California Secretary of State, every two years. The state fee is $20. File a Statement of Information every two years by the end of the month in which the LLC was originally registered, during the six-month window ending that month, in even or odd years matching the registration year. If a Statement of Information is still not filed 60 days after the Secretary of State's notice of delinquency, the Secretary of State refers the LLC to the Franchise Tax Board, which assesses and collects a $250 penalty; only the Secretary of State can waive it.
How the Statement of Information works in California
California's recurring LLC filing is the Statement of Information, Form LLC-12, filed with the Secretary of State. The first one is due within 90 days of registering. After that it is biennial: an LLC registered in an even year files in even years, and one registered in an odd year files in odd years, during a six-month window ending with the month of registration. The fee is only $20, but missing it can trigger a $250 penalty collected by the Franchise Tax Board and eventually a Secretary of State suspension. What surprises most owners is that the $800 annual LLC tax is a completely separate obligation, paid to the Franchise Tax Board every year by the 15th day of the fourth month, along with Form 568 and, above certain income levels, the LLC fee. From August 1, 2026, online filers need User Access in bizfileOnline before they can file.
First report: The initial Statement of Information is due within 90 days after the LLC files its Articles of Organization with the Secretary of State.
When your Statement of Information is due: worked examples
| If the LLC was formed | The report is due |
|---|---|
| March 15, 2026 | March is the reference month: The filing period is the calendar month in which the LLC was registered plus the five months before it, every two years: even-numbered years for LLCs registered in an even year, odd-numbered years for those registered in an odd year. |
| August 20, 2026 | August is the reference month: The filing period is the calendar month in which the LLC was registered plus the five months before it, every two years: even-numbered years for LLCs registered in an even year, odd-numbered years for those registered in an odd year. |
| December 5, 2026 | December is the reference month: The filing period is the calendar month in which the LLC was registered plus the five months before it, every two years: even-numbered years for LLCs registered in an even year, odd-numbered years for those registered in an odd year. |
If you miss the deadline
- If a Statement of Information is still not filed 60 days after the Secretary of State's notice of delinquency, the Secretary of State refers the LLC to the Franchise Tax Board, which assesses and collects a $250 penalty; only the Secretary of State can waive it.
- After a notice of pending suspension, an LLC that does not file within 60 days can be suspended by the Secretary of State, losing its powers, rights and privileges, including the right to its name. Separately, the Franchise Tax Board suspends LLCs that fail to file returns or pay the $800 tax, and LLCs suspended for 60 or more consecutive months can be administratively cancelled.
- Fixing a dissolved or forfeited LLC is covered in our California LLC reinstatement guide.
How to file the California Statement of Information
- File online at bizfileOnline.sos.ca.gov; starting August 1, 2026 every online filer must have User Access set up in bizfileOnline before the filing option appears. Paper LLC-12 forms can also be mailed.
- What becomes public: bizfileOnline shows the LLC's managers or members, the agent for service of process and addresses listed in the statement, all of which are public records.
- Filed or paid alongside it: Every LLC organized, registered or doing business in California owes the $800 annual LLC tax to the Franchise Tax Board on Form FTB 3522, due by the 15th day of the 4th month of the tax year (April 15 for calendar-year LLCs), plus an LLC fee based on California-source total income paid on Form FTB 3536 and the annual Form 568 return.
- Official filing page: file with the state
What California charges over five years
| Item | Amount |
|---|---|
| Formation filing fee | $70 |
| Statement of Information fees, years 1-5 | $40 |
| State filing fees, five years | $110 |
Counts only the formation fee and the Statement of Information fee. Every LLC organized, registered or doing business in California owes the $800 annual LLC tax to the Franchise Tax Board on Form FTB 3522, due by the 15th day of the 4th month of the tax year (April 15 for calendar-year LLCs), plus an LLC fee based on California-source total income paid on Form FTB 3536 and the annual Form 568 return. Registered agent service, if you use one, typically adds $100 to $300 a year.
California compared with nearby states
| State | Filing | Fee | Due | Late fee |
|---|---|---|---|---|
| California | Statement of Information | $20 | Every 2 years, by end of registration month | $250 |
| Oregon | Annual Report | $100 | Anniversary date | See rules |
| Nevada | Annual Report | $350 | End of anniversary month | $175 |
| Arizona | None | $0 | - | - |
Mistakes California owners make
- Treating the $20 Statement of Information as the only annual cost, when the $800 annual LLC tax is owed to the Franchise Tax Board every year regardless of income.
- Filing in the wrong year by forgetting that the biennial cycle follows the even or odd year of registration.
- Missing the 90-day initial Statement of Information because the first biennial window seems far away.
- Waiting until after August 1, 2026 to set up bizfileOnline User Access, which is now required before an online filing can be submitted.
California LLC annual report: questions
How often does a California LLC file a Statement of Information?
Within 90 days of registering, and then every two years. LLCs registered in an even-numbered year file in even years, and those registered in an odd year file in odd years. Each filing can be made during a six-month window that ends with the month the LLC was originally registered. The fee is $20.
Is the $800 California LLC tax paid with the Statement of Information?
No. The $800 annual LLC tax goes to the Franchise Tax Board on Form FTB 3522, due by the 15th day of the fourth month of the LLC's tax year. The Statement of Information goes to the Secretary of State with its own $20 fee. Missing either one can lead to suspension.
What is the penalty for not filing a California Statement of Information?
The Secretary of State first sends a notice of delinquency. If the LLC still has not filed 60 days later, the Secretary of State notifies the Franchise Tax Board, which assesses and collects a $250 penalty. Only the Secretary of State can waive that penalty. Continued failure can lead to suspension.
- sos.ca.gov/business-programs/business-entities/statements
- sos.ca.gov/business-programs/business-entities/faqs
- bizfileonline.sos.ca.gov
- ftb.ca.gov/pay/penalties-and-interest/index.html
- ftb.ca.gov/forms/2026/2026-3522.pdf
- ftb.ca.gov/help/business/my-business-is-suspended.html
- ftb.ca.gov/help/business/administrative-dissolution-cancellation.html
- ftb.ca.gov/forms/misc/3556.html
Related: How to start an LLC in California · Reinstating a California LLC · Annual report fees in every state · LLC costs compared
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Last reviewed October 30, 2026 against the sources listed above. Figures marked † could not be confirmed on an official page; check them with the state before relying on them. General information, not legal or tax advice.