How to File an LLC Annual Report in California (2026)
California LLCs pay $20 to file the Statement of Information. It's due every two years, the same month you first registered your LLC.
The state doesn't call this an annual report. California calls it a Statement of Information. Every domestic and foreign LLC registered here files Form LLC-12 with the Secretary of State, through the BizFile Online portal.
Quick Summary
- File as soon as the window opens. Waiting until the last week raises your odds of missing the deadline entirely.
- Keep your LLC's mailing address current with the Secretary of State. A stale address means the state's reminder notice might never reach you.
- Put your filing month on your calendar today. Missing two filing cycles in a row can lead to suspension of your LLC's powers.
California LLC Annual Report Quick Reference
Here's the fee, due date and consequences at a glance so you can plan around California's Statement of Information deadline without digging through the statute yourself.
| Detail | Information |
|---|---|
| Annual obligation | Statement of Information (Form LLC-12) |
| Report frequency | Biennial (every two years) |
| Fee | $20 |
| Due date | Last day of the filing period: the same calendar month your LLC was formed, in odd or even years matching your formation year |
| Filing authority | California Secretary of State |
| Online portal | BizFile Online |
| First report due | Within 90 days of filing your Articles of Organization |
| Early filing window | The filing period opens 6 months before the due date (the anniversary month plus the previous 5 months) |
| Late penalty | $250, assessed by the Franchise Tax Board 60 days after a delinquency notice |
| Consequence of not filing | Suspension of your LLC's powers, rights and privileges after a second missed filing period |
| Reinstatement cost | $20 (file a current Statement of Information to lift an SOS suspension) |
What the California LLC Statement of Information Is
A California LLC Statement of Information is the state's record of who runs your company. It tells the state where to reach you and who's in charge.
Every domestic LLC must file it. So must every out-of-state LLC that does business here. You file the first one 90 days after you form an LLC in California [1].
It isn't a tax return. Most California businesses owe a separate $800 minimum franchise tax instead, paid straight to the Franchise Tax Board. Other states run this filing differently. Our LLC annual report guide covers the general rules for all of them.
How to File the California LLC Statement of Information
1. Online through BizFile Online
- Go to BizFile Online and sign in. You'll need web User Access set up for your entity first. Without it, the Statement of Information option won't even show up.
- Pick the full form, or the no-change version if nothing about your LLC has changed since your last filing.
- Fill in your LLC's current details and pay the $20 fee online.
2. By mail
Mail Form LLC-12, or the no-change LLC-12NC, with a check or money order for the fee. Make it payable to the Secretary of State.
Send your payment and form to the Secretary of State, Statement of Information Unit, P.O. Box 944260, Sacramento, CA 94244-2600.
You can also drop the form off in person. The Sacramento office is at 1500 11th Street, Sacramento, CA 95814.
Due Date for the California LLC Statement of Information
You file this on a two-year cycle. It always lands in the month your Articles of Organization were first filed. Say you formed in an even year. You'll file again every even year, in that same month.
The filing period itself lasts six months. It opens on the first day of the fifth month before your anniversary month. It closes on the last day of that anniversary month.
Take an LLC formed in March as an example. It files sometime between October 1 and March 31 of the filing year.
California's Secretary of State mails you a reminder about three months before your window closes, sent to your LLC's mailing address on file. You can opt for email instead. Missing that notice doesn't excuse you from filing.
It still pays to keep your registered agent in California up to date, since they're the one who receives legal papers on your LLC's behalf.
Penalties, Suspension and Reinstatement
Missing the deadline triggers a delinquency notice from California. The Franchise Tax Board assesses a $250 penalty if you still haven't filed the statement 60 days after that notice [2].
A second missed filing period pushes things further, from a penalty to suspension. The state sends a Notice of Pending Suspension, and 60 days later your LLC's powers, rights and privileges are suspended [3].
You can reverse a suspension fast. Just file a current Statement of Information. There's no separate reinstatement fee beyond the standard filing fee, unless the Franchise Tax Board has also suspended you over a separate tax issue.
If you had a good reason for filing late, you can ask the state to waive the penalty, but only once your current Statement of Information is on file. Send a written request to the Secretary of State's Statement of Information Unit.
What to Include and How to Update Your Information
A complete Statement of Information includes:
- Your LLC's name and Secretary of State entity number
- The street address of your principal office
- The name and address of your agent for service of process
- The names and addresses of your managers or members
- Your LLC's general type of business
- Whether any manager or member has an unresolved wage judgment against them
If nothing has changed, you don't need to update your statement. The one exception is your agent for service of process. If you update your registered agent in California or that agent's address, file a current statement right away.
FAQs
What Happens If a New California LLC Misses the 90-Day Filing Window?
A new California LLC that misses the 90-day filing window faces the same delinquency track as any other missed Statement of Information period. California still sends a delinquency notice, and the same suspension timeline applies if the LLC misses the next filing period too.
Is There a Grace Period to File a Late California Statement of Information?
Yes, California does give LLCs a grace period to file a late Statement of Information. It runs 60 days from the delinquency notice, and the state notifies the Franchise Tax Board once it closes.
Who Can Sign the California LLC Statement of Information?
A manager or member the LLC has authorized can sign and file the Statement of Information on the company's behalf.
References:
1. https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=17702.09.&lawCode=CORP
2. https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=17713.09.&lawCode=CORP
3. https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=17713.10.&lawCode=CORP
