California Annual Report: Due Date, Fee & Late Penalty

Last verified: 2026-10-03 against the California Secretary of State and other official sources listed below

Short answer: California LLCs file the Statement of Information (Form LLC-12) every two years (within 90 days of initial registration and every two years thereafter, by the last day of the calendar month of original formation/registration (6-month filing window ending with that month); fee $20). Corporations: within 90 days of initial registration and every year thereafter, by the last day of the calendar month of incorporation (6-month filing window ending with that month), fee $25.

California annual report due date calculator

Pick the entity type and formation date to get your exact next due dates, fee and late penalty.

Entity type

Formation date (needed for California)

California · LLC

Enter the formation date above — California's due date depends on it.

State fee: $20
If you file late: $250 penalty assessed by the Franchise Tax Board if the statement is not filed within 60 days after the SOS notice of delinquency (Corp. Code 17713.09; Rev. & Tax. Code 19141). Penalty waiver requests can be sent to the SOS

File online ↗Official instructions ↗Add all your federal + state deadlines →

Verified 2026-10-03 against 4 official sources: [1] sos.ca.gov [2] sos.ca.gov [3] leginfo.legislature.ca.gov [4] sos.ca.gov

California LLC: Statement of Information (Form LLC-12)

Due: Within 90 days of initial registration and every two years thereafter, by the last day of the calendar month of original formation/registration (6-month filing window ending with that month)
How often: Every 2 years
First report: Initial Statement of Information within 90 days after the Articles of Organization are filed; next one by the end of the formation month two years later
Filing window: May be filed during the 6-month window ending on the last day of the formation month (e.g., formed in March: October 1 through March 31)
State fee: $20 — (SOS LLC forms page). Since August 1, 2026, online filing requires established bizfile User Access for the entity
Late fee: $250 penalty assessed by the Franchise Tax Board if the statement is not filed within 60 days after the SOS notice of delinquency (Corp. Code 17713.09; Rev. & Tax. Code 19141). Penalty waiver requests can be sent to the SOS
Grace period: 60 days after the SOS delinquency notice before the penalty is certified to the FTB
Dissolution: An LLC that fails to file, has not filed during the preceding 24 months and was already certified for penalty for the same period is subject to SOS suspension/forfeiture after a 60-day notice. Separately, the FTB suspends LLCs for unpaid taxes/penalties.
Reinstatement: Filing the delinquent Statement of Information lets the SOS certify relief from an SOS suspension to the FTB; an FTB suspension requires paying all taxes, penalties and filing returns and applying for revivor with the FTB

Sources: [1] sos.ca.gov · [2] sos.ca.gov · [3] leginfo.legislature.ca.gov · [4] sos.ca.gov

California corporation: Statement of Information (Form SI-550, stock corporation)

Due: Within 90 days of initial registration and every year thereafter, by the last day of the calendar month of incorporation (6-month filing window ending with that month)
How often: Every year
First report: Initial Statement of Information within 90 days after the Articles of Incorporation are filed; then annually by the end of the incorporation month
Filing window: 6-month filing window ending on the last day of the incorporation month
State fee: $25 — For domestic and foreign stock corporations (SOS). Online filing requires bizfile User Access since August 1, 2026
Late fee: $250 penalty assessed by the FTB if not filed within 60 days after the SOS delinquency notice (Corp. Code 2204; Rev. & Tax. Code 19141)
Grace period: 60 days after the SOS delinquency notice
Dissolution: SOS suspension (corporate powers, rights and privileges suspended) after a 60-day notice when the corporation fails to file, has not filed in the preceding 24 months and was already certified for penalty for the same period (Corp. Code 2205). The FTB separately suspends for unpaid tax
Reinstatement: Filing the required statement relieves an SOS suspension (SOS certifies to the FTB); FTB suspensions require filing returns, paying balances and FTB revivor

Sources: [1] sos.ca.gov · [2] sos.ca.gov · [3] leginfo.legislature.ca.gov · [4] leginfo.legislature.ca.gov

California nonprofit corporation: Statement of Information - Nonprofit (Form SI-100)

Due: Within 90 days of initial registration and every two years thereafter, by the end of the incorporation month
How often: Every 2 years
First report: Within 90 days after incorporation
Filing window: 6-month filing window ending with the incorporation month
State fee: $20 — Common interest development associations file combined SI + CID statement ($35)
Late fee: $50 penalty assessed by the FTB (Corp. Code 6810/8810; Rev. & Tax. Code 19141)
Dissolution: Subject to SOS suspension under Corp. Code 5008.6 (same 24-month / prior-penalty test, 60-day notice)

Sources: [1] sos.ca.gov · [2] leginfo.legislature.ca.gov

California franchise, privilege and minimum taxes

Annual LLC tax (FTB 3522) (California Franchise Tax Board) — $800 every year until the LLC is cancelled, even with no income or activity. The first-year exemption applied only to tax years beginning 2021-2023. Due: First year: 15th day of the 4th month after filing with the SOS. Thereafter: 15th day of the 4th month of the taxable year (April 15 for calendar-year LLCs).
LLC fee (estimate on FTB 3536) (California Franchise Tax Board) — Only if total California income is $250,000 or more: $900 to $11,790 depending on income. Due: Estimate due by the 15th day of the 6th month of the current tax year (June 15 for calendar-year LLCs); balance with the Form 568 return. No fee if total California income is under $250,000
Minimum franchise tax (Form 100 / 100S) (California Franchise Tax Board) — $800 minimum franchise tax every year; newly incorporated or qualified corporations (on or after Jan 1, 2020) do not owe the minimum tax in their first taxable year. Due: Total tax owed is due on the 15th day of the 4th month after the close of the tax year for C corporations (April 15 calendar year) and the 15th day of the 3rd month for S corporations (March 15). Estimated tax payments are also required during the year.

Foreign (out-of-state) LLCs and corporations registered in California

LLC: Foreign LLCs file the same LLC-12 ($20) on the same biennial schedule (based on registration month) and owe the $800 annual tax
Corporation: Foreign stock corporations file the SI-550 annually ($25), same schedule based on qualification month; owe the $800 minimum franchise tax

Good to know

Corporations file a Statement of Information EVERY year; LLCs and nonprofits every TWO years. Both start with an initial statement within 90 days of formation.
Since August 1, 2026, filing a Statement of Information online requires the entity to have set up bizfile Online User Access.
The $800 LLC annual tax is due in the formation year (15th day of 4th month after formation); the 2021-2023 first-year exemption has expired. Corporations still get a first-year exemption from the $800 minimum franchise tax.
Misleading third-party solicitations ('California Corporations Annual Order Form') are not from the SOS; the SOS fee is only $20/$25.

California annual report FAQ

When is the California LLC annual report due?

Statement of Information (Form LLC-12): Within 90 days of initial registration and every two years thereafter, by the last day of the calendar month of original formation/registration (6-month filing window ending with that month). First report: Initial Statement of Information within 90 days after the Articles of Organization are filed; next one by the end of the formation month two years later. Use the calculator on this page with your formation date to get the exact date.

How much is the California annual report fee?

LLC: $20 ((SOS LLC forms page). Since August 1, 2026, online filing requires established bizfile User Access for the entity). Corporation: $25 (For domestic and foreign stock corporations (SOS). Online filing requires bizfile User Access since August 1, 2026). Nonprofit corporation: $20. These are state fees; portal or card fees may apply.

What happens if I file my California annual report late?

LLCs: $250 penalty assessed by the Franchise Tax Board if the statement is not filed within 60 days after the SOS notice of delinquency (Corp. Code 17713.09; Rev. & Tax. Code 19141). Penalty waiver requests can be sent to the SOS. An LLC that fails to file, has not filed during the preceding 24 months and was already certified for penalty for the same period is subject to SOS suspension/forfeiture after a 60-day notice. Separately, the FTB suspends LLCs for unpaid taxes/penalties. Corporations: $250 penalty assessed by the FTB if not filed within 60 days after the SOS delinquency notice (Corp. Code 2204; Rev. & Tax. Code 19141).

Where do I file the California annual report?

With the California Secretary of State, online at bizfileonline.sos.ca.gov/.

Official Sources

Figures checked against these sources on 2026-10-03

General information, not legal advice. Confirm current fees and deadlines with the California Secretary of State before filing.