California LLC Annual Compliance Checklist (2026)
Does a California LLC file an annual report? No. California's version of the report is called the Statement of Information, and for LLCs it is biennial: it comes due every two years, while corporations file theirs annually. What IS annual for a California LLC is the Franchise Tax Board's $800 tax. This checklist keeps both agencies straight, the Secretary of State on one track and the FTB on the other.
For the formation process, see our formation guide.
Statement of Information Due Dates
- Initial filing: within 90 days of registering the LLC.
- After that: every two years, during a six-month window that ends on the last day of your registration anniversary month.
- Which years: the parity of your registration year. An LLC registered in an even-numbered year files in even years; odd-year registrations file in odd years.
- Statute: Cal. Corp. Code § 17702.09.
Statement of Information Fee
The California Statement of Information fee is $20 per filing, paid to the Secretary of State. If nothing has changed since your last complete statement, Form LLC-12NC (No Change) files at no charge.
How to File the Statement of Information
Ready to get started?
Get Started- Sign in at bizfileOnline.sos.ca.gov and pull up your LLC by name or entity number.
- Choose the Statement of Information filing (Form LLC-12, or LLC-12NC when nothing changed).
- Confirm or update the registered agent, principal address, and member or manager information.
- Pay the $20 fee ($0 for the no-change form) and submit.
- Save the filed copy with your company records.
Late Filing: the $250 Penalty and Suspension
Miss the Statement of Information deadline and the Franchise Tax Board assesses a $250 penalty (Corp. Code § 17702.09; R&T Code § 19141). Keep ignoring the filing and the Secretary of State can suspend or forfeit the LLC, which freezes its right to operate in California until you cure the default and clear the penalties.
Franchise Tax Board Obligations (Separate Agency, Every Year)
These go to the FTB at ftb.ca.gov, never to the Secretary of State:
- $800 annual tax: due by the 15th day of the 4th month of the taxable year, remitted with Form FTB 3522. Every year, profit or not. No first-year waiver remains; AB 85 expired after 2023.
- Gross-receipts LLC fee: if California-source income reaches $250,000, an added tiered fee ($900 to $11,790) is estimated with Form FTB 3536.
- Form 568: the LLC's annual California return, which reconciles the tax and the fee.
Federal Tax Checklist
Ready to get started?
Get Started- Due: March 15 for partnership and S-corp returns, April 15 for single-member LLCs reporting on the owner's Form 1040.
- What to file: Form 1065 (multi-member), Schedule C (single-member disregarded entity), or Form 1120-S (S-corp election).
- Quarterly estimates: April 15, June 15, September 15, and January 15 if you expect to owe $1,000 or more.
Registered Agent Maintenance
- Confirm your registered agent (California's statute says agent for service of process) is still active at the address on file.
- Renew your professional agent service on time; ours runs $99 per year as the annual price.
- If the agent or address changes, report it on an updated Statement of Information through bizfileOnline. Between regular filing periods that update is free.
Licenses, Permits and Insurance
- Renew municipal business licenses and any industry permits before they lapse.
- Review general liability, workers' compensation (mandatory with employees), and professional coverage as the business grows.
- Revisit the operating agreement whenever members, percentages, or management change.
Calendar Summary
Ready to get started?
Get Started| Deadline | Requirement | Fee or Penalty |
|---|---|---|
| Within 90 days of registration | Initial Statement of Information (Form LLC-12) | $20 |
| Every 2 years, anniversary window | Biennial Statement of Information | $20 ($0 no-change) |
| 15th day of 4th month, yearly | FTB $800 annual tax (Form 3522) | $800 |
| March 15 or April 15 | Federal returns | Varies |
| Quarterly | Estimated taxes | Underpayment penalty |
| Ongoing | Registered agent in place | $99 per year with us |
What Happens If You Miss a Deadline
- Statement of Information missed: $250 FTB penalty, then Secretary of State suspension or forfeiture if the filing stays outstanding.
- $800 tax missed: FTB penalties and interest accrue, and extended nonpayment can bring FTB suspension.
- Federal deadline missed: IRS failure-to-file and failure-to-pay penalties stack monthly.
- Agent lapses: state notices stop reaching you reliably, and the entity drifts toward suspension without your knowledge.
FAQ
What if my LLC had no income this year?
The Statement of Information is still due on its biennial schedule and the $800 FTB tax is still owed. Federal returns may also still be required; a multi-member LLC files Form 1065 even in a zero-income year.
Can I handle compliance myself?
Yes. The Secretary of State side runs through bizfileOnline.sos.ca.gov, the FTB side through ftb.ca.gov, and the IRS side through irs.gov. Professional help earns its keep mostly on tax planning, not on the routine filings.
What does suspension or forfeiture mean?
When required filings or taxes stay unresolved, the state suspends the LLC: it loses the right to transact business and defend itself in California courts until reinstated. See our reinstatement guide if this has already happened.
For more guides, see our knowledge-base overview.