California LLC Filing Deadlines: Statement of Information, Fees & Due Dates (2026)
Last checked October 2026 against the official sources linked below. General information, not legal advice.
California does not call it an annual report. LLCs file a Statement of Information (Form LLC-12) with the Secretary of State. The first one is due within 90 days of forming your LLC, then every two years during the six-month window ending in your anniversary month. The fee is $20. If you miss it, the Franchise Tax Board assesses a $250 penalty, and continued non-filing can lead to suspension of your LLC's powers, rights, and privileges: you cannot legally do business, enforce contracts, or defend a lawsuit in California until you are revived.
Quick reference
| Filing | Statement of Information |
|---|---|
| Due | Within 90 days of formation, then every 2 years during the 6-month window ending in your anniversary month |
| Fee | $20 |
| Where to file | bizfileOnline.sos.ca.gov |
| Late penalty | $250 (assessed by the Franchise Tax Board after SOS certification) |
| If you miss it | SOS can suspend the LLC's powers, rights, and privileges for continued non-filing; separate FTB suspension possible for unpaid taxes |
| First filing | Within 90 days of filing articles of organization |
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What happens if you miss the California deadline
The $250 penalty is not automatic on the due date. The Secretary of State first mails a delinquency notice; if you still have not filed 60 days later, the SOS certifies your LLC to the Franchise Tax Board, which assesses the $250 penalty. You can request relief for reasonable cause.
The penalty is only the beginning. If the LLC stays out of compliance, the Secretary of State can suspend its powers, rights and privileges. A suspended LLC cannot legally transact business in California, cannot enforce its contracts in court, and cannot defend itself in a lawsuit.
Separately, the Franchise Tax Board can suspend your LLC for failing to pay taxes, penalties, or interest, or for failing to file a tax return. The two suspensions are independent: clearing the SOS suspension does not clear an FTB suspension. Revival means filing every missing Statement of Information, paying all taxes, penalties, and interest, and filing a Certificate of Revivor with the FTB.
How to file the California Statement of Information
- Go to bizfileOnline.sos.ca.gov. Note: since August 2026, User Access (a free SOS account) is required to file Statements of Information online.
- Search for your LLC by name or entity number and select it.
- Complete Form LLC-12: confirm the principal address, managers or members, and agent for service of process. If nothing changed since your last filing and you already filed an initial SOI, you may use the shorter Form LLC-12NC (Statement of No Change).
- Pay the $20 filing fee.
- Save the filed copy. Your next Statement of Information is due in the six-month window ending in your anniversary month, two years out.
- Let LLC Keeper remind you next time: find your LLC with the checker below (free for your first LLC), and get an email before each deadline with a direct link to bizfileOnline.sos.ca.gov.
Frequently asked questions
Do I file the Statement of Information in my anniversary month?
You file in the six-month window ending in your anniversary month, every two years. Your anniversary month is the month your articles of organization were filed; look it up on the Secretary of State's business search if you are unsure.
I just formed my California LLC. When is my first Statement of Information due?
Within 90 days of the date your articles of organization were filed. After that, it is due every two years in the six-month window ending in your anniversary month.
What is Form LLC-12NC?
The Statement of No Change. If you already filed an initial Statement of Information and nothing about your LLC changed, you can file this shorter form instead of the full LLC-12. Same $20 fee.
What happens if I don't file my California Statement of Information?
The SOS sends a delinquency notice; 60 days later it certifies you to the Franchise Tax Board for a $250 penalty. Continued non-filing leads to suspension of your LLC's powers: you cannot do business or use the courts until revived.
My California LLC is suspended. How do I revive it?
File every missing Statement of Information ($20 each), pay all taxes, penalties, and interest owed, and file a Certificate of Revivor (Form FTB-3557LLC) with the Franchise Tax Board. Also confirm all SOS requirements are met; SOS and FTB suspensions clear independently.
Is the Statement of Information the same as a tax return?
No. The Statement of Information updates the state's public record of your LLC. California LLCs separately owe the $800 minimum franchise tax and an annual tax return to the Franchise Tax Board.
Can the $250 penalty be waived?
You can request relief from the Secretary of State for reasonable cause or unusual circumstances. There is no automatic waiver.
Find your LLC and get reminded before this deadline. Free for your first LLC.
Find your LLC
Free for your first one.
Also check: Texas deadlines · New York deadlines