Home  ›  Annual Report Tracker  ›  California
State Compliance Guide 2026

California LLC & Corporation
Statement of Information Requirements

Filing cadences, Secretary of State fees, $250 late penalty triggers, and step by step portal navigation using California bizfile Online.

Filing Cadence
Biennial
LLCs: Every 2 yrs (Corps: Annual)
LLC Filing Fee
$20
Corporations: $25
Late Filing Penalty
$250
Assessed by California FTB
Filing Portal
bizfile Online

California Statement of Information Overview

In California, the statutory periodic report is officially designated as the Statement of Information (Form LLC-12 for limited liability companies and Form SI-550 for corporations). Every business entity registered in California must submit this filing to the Secretary of State to preserve good standing.

While the state filing fee itself is among the lowest in the country at just $20, California imposes one of the most aggressive statutory late penalties nationwide: an automatic $250 penalty assessed directly by the Franchise Tax Board (FTB). Missing this filing can quickly lead to entity suspension, contract voidability, and loss of your legal liability shield.

Filing Deadlines by Legal Entity Type

  • Limited Liability Companies (LLCs): An initial Statement of Information is due within 90 days of formation. Subsequent filings are due every two years (biennially) during a six-month window ending on the last day of the anniversary month.
  • Corporations (C-Corp and S-Corp): An initial Statement of Information is due within 90 days of incorporation. Subsequent filings are due every single year during the five months preceding the end of the anniversary month.
  • Nonprofit Corporations: Due every two years with a reduced $10 state filing fee.
The $250 FTB Penalty Assessment

If your Statement of Information is not submitted before the end of the statutory filing window, the Secretary of State sends a Notice of Delinquency giving you 60 days to comply. If the filing remains outstanding, the case is referred to the Franchise Tax Board, which imposes an unavoidable $250 fine and suspends the entity.

Statutory Filing Costs

LLC Biennial Statement of Information $20
Corporation Annual Statement of Information $25
Statement of No Change $20 (LLC) / $25 (Corp)
Late Filing Penalty Fee $250
Notice Regarding the California Annual $800 Franchise Tax

The $20 Statement of Information is filed with the Secretary of State to keep public directory records accurate. It is completely separate from California’s annual $800 minimum franchise tax, which is collected annually by the Franchise Tax Board (FTB Form 3522). Both obligations must be met to maintain clean corporate standing.

What Happens If an Entity Is Suspended?

If your entity is suspended by the Secretary of State or the FTB for failing to file, the business loses all legal rights to conduct commerce in California. Operating contracts become legally voidable by counterparties, your corporate name can be claimed by another company, and the entity cannot initiate or defend lawsuits in state courts.

How to File the California Statement of Information

The California Secretary of State requires electronic filing through the official bizfile Online system. Digital filings process instantly and produce an immediate stamped copy for your corporate compliance records.

Required Information for Filing:

  • Exact registered entity name and 12-digit California entity number
  • Principal executive office street address and mailing address
  • Agent for Service of Process name and physical California street address
  • Names and business addresses of all members, managers, or corporate officers and directors
  • Brief description of primary business activities
  • Labor judgment disclosure under California Labor Code Section 16000
  • Credit card or e-check payment for the statutory state fee

Step by Step Portal Filing:

  1. Navigate to the official California bizfile Online portal.
  2. Search for your business by legal name or state entity number.
  3. Select your entity record from the directory list.
  4. Click the File Online button and choose Statement of Information.
  5. Verify pre-populated corporate addresses, managers, and statutory agent details.
  6. Complete the required labor judgment disclosure question.
  7. Pay the statutory filing fee ($20 for LLCs, $25 for corporations).
  8. Download and archive the stamped electronic confirmation file immediately.
Access California bizfile Online Portal ↗

Frequently Asked Questions

Can I submit a Statement of No Change if nothing has altered?

Yes. If all officers, managers, business addresses, and your registered agent remain identical to the previously filed complete statement, you can submit a Statement of No Change. However, the statutory fee ($20 for LLCs) is still required.

When exactly does my six-month filing window open?

The filing window opens five calendar months before your anniversary month and closes on the last day of the anniversary month. For example, if your LLC was formed on October 15, your filing window opens on May 1 and closes on October 31 of your reporting year.

Can the California Statement of Information be filed by postal mail?

While paper submissions (Form LLC-12) are accepted by mail or in-person drop-off at the Sacramento office, online submission through bizfile Online is strongly advised to prevent processing backlogs that could trigger the $250 late penalty.

Does a single member LLC have to file?

Yes. Single member LLCs have the exact same biennial filing requirement and fee schedules as multi-member entities. Entity structure governs compliance, not the number of members.

How do I revive a suspended California entity?

To revive a suspended entity, you must submit all outstanding Statements of Information with the Secretary of State, pay any delinquent fees, and obtain a Certificate of Revivor from the Franchise Tax Board by satisfying all unpaid taxes, interest, and the $250 penalty.