In Short: California Statement of Information
California does not use the phrase annual report. Its version is the Statement of Information, Form LLC-12, filed with the Secretary of State within 90 days of registering and then every two years.
- Who files: every California LLC and every out-of-state LLC registered to do business in California.
- First filing: within 90 days of registering with the Secretary of State.
- After that: every two years, during a six-month window that ends on the last day of the LLC’s registration month.
- Fee: $20, filed online through bizfile Online or on paper.
- Late penalty: $250, assessed by the Franchise Tax Board, and the LLC risks suspension.
- Separate bill: the $800 annual LLC tax goes to the Franchise Tax Board and is not part of the Statement of Information.
Search for a California LLC annual report and you will not find a form by that name. California’s Secretary of State collects the same information through the Statement of Information, and it runs on a two-year cycle instead of a yearly one. The cost is small at $20, but the penalty for skipping it is $250, and an LLC that stays delinquent can lose its powers in the state.
This guide covers the initial and biennial deadlines, the fee, what Form LLC-12 asks for, how to file on bizfile Online, the penalty for filing late, and how the Statement of Information differs from the $800 annual tax that confuses so many new California LLC owners.
California Statement of Information at a Glance
| Official name | Statement of Information (Limited Liability Company), Form LLC-12 |
|---|---|
| Filed with | California Secretary of State, Business Programs Division |
| Who files | Every California LLC and every registered out-of-state LLC |
| Filing cycle | Initial filing within 90 days of registration, then every two years |
| Due date | Last day of the registration month, in each filing year |
| Filing window | The six months ending on the last day of the registration month |
| Fee | $20 |
| Late penalty | $250, assessed and collected by the Franchise Tax Board |
| Where to file | bizfile Online or a paper Form LLC-12 by mail |
Who Must File a California Statement of Information?
Every LLC formed in California files a Statement of Information. So does every LLC formed in another state that registered with the California Secretary of State to do business there, such as a Delaware or Wyoming LLC with a California office, employees or other activity that required registration. The duty applies whether or not the LLC earned income.
When Is the Statement of Information Due?
There are two deadlines to track.
The initial Statement of Information
A new LLC files its first Statement of Information within 90 days of registering with the Secretary of State. Many owners file it the same day as the articles of organization so the deadline cannot slip.
The biennial Statement of Information
After the initial filing, the LLC files every two years. The deadline is the last day of the month the LLC originally registered, and the filing window opens six months earlier. The Secretary of State’s own example: an LLC registered in March files between October 1 and March 31 of its filing year. The Secretary of State sends a reminder about three months before the due date, but the duty to file stands whether or not the reminder arrives.
Whenever the information changes between filing periods, such as a new agent for service of process or a new address, the LLC can file an updated statement. The Secretary of State charges no fee for an updated statement filed outside the regular filing period.
How Much Does the Statement of Information Cost?
The filing fee is $20 for Form LLC-12, according to the Secretary of State’s fee schedule. The same $20 applies to domestic and out-of-state LLCs. If nothing has changed since the last filing, the no-change version, Form LLC-12NC, carries the same fee.
The $800 annual tax is a different obligation
The Statement of Information is not the $800 annual LLC tax. That tax is paid to the Franchise Tax Board, not the Secretary of State. It is due by the 15th day of the fourth month after the LLC registers, and by the 15th day of the fourth month of each taxable year after that. The first-year exemption covered only tax years beginning in 2021 through 2023, so a California LLC formed now pays the $800 from its first year. Both filings are required to keep the LLC active.
What Does Form LLC-12 Ask For?
Gather the following before you start:
- The LLC’s exact name and its California Secretary of State file number.
- The principal office address and the mailing address.
- The name and address of each manager, or each member if the LLC has no managers, and of the chief executive officer if it has one. LLCs with more than one manager or member list the rest on attachment LLC-12A.
- The agent for service of process and that agent’s California address.
- A short description of the type of business.
- Whether any member or manager has an outstanding final judgment for a violation of a wage order or the Labor Code.
How to File the California Statement of Information: Step by Step
- Look up your registration month. Search the LLC in bizfile Online. The record shows the registration date and the next Statement of Information due date.
- Sign in to bizfile Online. Online filing is the fastest route. The Secretary of State quotes about five days or less online, against ten or more days for paper.
- Open the Statement of Information filing. Select the LLC and choose the Statement of Information. If nothing changed, confirm the existing information.
- Update anything that changed. Check the addresses, managers or members, the agent for service of process and the business description.
- Answer the Labor Code judgment question and sign the statement.
- Pay the $20 fee by card and save the filed copy with your company records.
Paper filers download Form LLC-12 from the Secretary of State’s forms page and mail it with a check, but the slower processing leaves less room to fix a rejection before the deadline.
What Happens If You File the Statement of Information Late?
When an LLC misses its filing period, the Secretary of State sends a delinquency notice. If the LLC still has not filed within 60 days of that notice, the Secretary of State reports it to the Franchise Tax Board, which assesses a $250 penalty. Only the Secretary of State can waive that penalty.
An LLC that stays delinquent also risks suspension or forfeiture by the state. A suspended California LLC loses its good standing, and a certificate of good standing is what banks, landlords and investors ask for. Filing the overdue statement and paying any balance due is the first step to clearing the record.
Keep Your California LLC in Good Standing
Filing the Statement of Information on time is what keeps your LLC listed as active with the state. Banks, payment processors and new partners ask for proof of that status, and the document that shows it is a California certificate of good standing. For the full picture of what the state charges each year, see our breakdown of California LLC costs, and if you have not formed the company yet, start with our guide on how to start an LLC in California.
Most missed filings trace back to one problem: the state’s reminder went to an old address. A registered agent service that scans and forwards state mail closes that gap. If a deadline has already passed, our guide on what happens when you miss an annual report deadline walks through the fix, and our LLC annual report guide for every state covers the rules in other states where you are registered.
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Frequently Asked Questions
Is the Statement of Information the same as a California annual report?
Yes. California uses the Statement of Information, Form LLC-12, in place of an annual report. LLCs file it within 90 days of registering and then every two years.
How much does a California LLC Statement of Information cost?
The Secretary of State charges $20 for Form LLC-12, for both California and out-of-state LLCs. An updated statement filed between regular filing periods carries no fee.
When is the Statement of Information due for an LLC?
The first one is due within 90 days of registration. After that it is due every two years by the last day of the registration month, with a six-month filing window that ends on that date.
What is the penalty for filing the Statement of Information late?
The Franchise Tax Board assesses a $250 penalty when an LLC still has not filed 60 days after the Secretary of State’s delinquency notice. A delinquent LLC also risks suspension.
Is the $800 franchise tax part of the Statement of Information?
No. The $800 annual LLC tax is paid to the Franchise Tax Board on its own schedule. The Statement of Information is a separate $20 filing with the Secretary of State.
Can I file the Statement of Information online?
Yes. bizfile Online accepts the Statement of Information with card payment, and the Secretary of State processes online filings faster than paper ones.
This guide summarizes rules published by the California Secretary of State and the Franchise Tax Board and California law as of October 2026. It is general information, not legal or tax advice. Fees and forms change, so confirm the current figures on the official site before you file.
