California LLC Annual Report: $20 Statement of Information, Every 2 Years
California has no yearly LLC report. Its version is the Statement of Information, Form LLC-12, which costs $20 and is filed every two years with the Secretary of State. The Franchise Tax Board separately collects an $800 annual LLC tax.
The first Statement of Information is due within 90 days of the LLC's initial registration. After that you file every two years, in even or odd years depending on the year of registration. Each filing period is the calendar month in which the articles were originally filed plus the five calendar months before it. The Secretary of State sends a notice about three months before the period closes. Since August 1, 2026, web User Access is required to file.
California LLC filings at a glance
| Item | Fee | Deadline |
|---|---|---|
| Statement of Information (Form LLC-12) | $20 | Within 90 days of registration, then every 2 years |
| Annual LLC tax (Form FTB 3522) | $800 | 15th day of the 4th month (April 15 for calendar-year LLCs) |
| Penalty for a missed Statement | $250 | 60 days after a delinquency notice |
The $800 annual tax
Every LLC with articles accepted by the Secretary of State, or doing business in California, owes the $800 tax to the Franchise Tax Board until it cancels. For the first year it is due by the 15th day of the 4th month from the date you file with the Secretary of State. A new law (SB 180, effective July 13, 2026) sets the first-year tax at $400 for a first taxable year beginning in 2027 through 2029. An LLC formed in 2026 still owes $800 for its first year. LLCs with California income of $250,000 or more also pay an LLC fee starting at $900.
If you miss the Statement of Information
After the Secretary of State sends a delinquency notice, an LLC that has not filed within 60 days faces a $250 penalty, collected by the Franchise Tax Board. The Secretary of State's statements page also warns that failing to file may lead to penalties from the Franchise Tax Board and suspension or forfeiture. Penalty waivers can be requested.
Where these figures come from
- The Secretary of State's Statement of Information form page and statements page give the $20 fee, timing and User Access rule.
- Corporations Code § 17702.09 sets the filing schedule; Corporations Code § 17713.07(b) sets the $250 penalty.
- The Franchise Tax Board's LLC page and 2026 Form 3522 cover the $800 tax and the LLC fee.
- Revenue and Taxation Code § 17941 sets the tax amount and the 2027 to 2029 first-year change.
How to file the California Statement of Information
- Find your filing period: the month your articles were filed and the five months before it, every second year.
- Gather the details: principal office, mailing address, agent for service of process, and managers or members.
- File online at bizfile Online with the $20 fee. If the agent or its address changes, file a current Statement of Information.
- Pay the $800 tax to the Franchise Tax Board each year with Form FTB 3522.
Have us help
Forming a new California LLC? Our formation is $199 plus the $70 state fee, passed through at cost, and your first year of registered agent service is included (then $99 a year), with a reminder before each filing deadline.
$199 + $70 California state filing fee = $269 due today
FAQ
How much is the California LLC annual report?
The Statement of Information is $20, filed every two years. The separate annual LLC tax is $800.
When is the California Statement of Information due?
Within 90 days of registration, and then every two years during the filing period, which is the month of formation and the five months before it.
What happens if I miss it?
After a delinquency notice and 60 more days, a $250 penalty applies, and suspension or forfeiture is possible. Penalty waivers can be requested.