How do I file the California Statement of Information?

File online through bizfile Online, the Secretary of State's business portal, which is the fastest method. You can also file Form LLC-12 by mail or in person. The statement lists the LLC's addresses, managers or members, and agent for service of process.

California Annual Report: Statement of Information (2026)

Q: Does California require an annual report for LLCs?

California does not use the term annual report for LLCs. Instead, an LLC files a Statement of Information (Form LLC-12) with the Secretary of State within 90 days of forming and then every two years. Corporations file a similar statement every year.

Q: How much does the California Statement of Information cost?

The filing fee for the LLC Statement of Information (Form LLC-12) is $20. You can file it online through bizfile Online, by mail, or in person with the California Secretary of State.

Q: When is the California LLC Statement of Information due?

File the initial Statement of Information within 90 days of registering your LLC with the Secretary of State, then refile every two years during the applicable filing window based on your registration month.

Q: What is the penalty for not filing the Statement of Information?

An LLC that fails to file the required Statement of Information can be assessed a $250 penalty by the Franchise Tax Board and can ultimately have its powers, rights, and privileges suspended by the Secretary of State.

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

California does not have an "annual report" for LLCs. Instead, a California LLC files a Statement of Information (Form LLC-12) with the Secretary of State for a $20 fee - within 90 days of forming, and then every two years. Missing it can trigger a $250 penalty from the Franchise Tax Board and suspension of the LLC. File online through bizfile Online for the fastest processing.

Quick Answer

Filing name: Statement of Information (not "annual report") - Form LLC-12 for LLCs
Agency: California Secretary of State - file via bizfile Online
Fee: $20 for an LLC Statement of Information
Frequency: Within 90 days of forming, then every two years (biennial)
Penalty: $250 assessed by the Franchise Tax Board; possible suspension
Corporations: File a Statement of Information every year (annual), not biennially

What California Calls Its "Annual Report"

Many states require an annual report to keep a business entity in good standing. California is different: it has no document literally called an "annual report" for LLCs. The equivalent filing is the Statement of Information, filed with the California Secretary of State. For a limited liability company the form is Form LLC-12. The statement keeps the state's public record of your entity current - its addresses, its managers or members, and its agent for service of process. When people search for a "California annual report" for an LLC, the Statement of Information is what they need. For the broader formation picture, see how to form an LLC in California and what is an LLC.

One important distinction: the Statement of Information is separate from the state's $800 annual tax, which is paid to the Franchise Tax Board, and from any local business license. The Statement of Information is a Secretary of State compliance filing; the $800 tax is a tax obligation. Both must be kept current, and they run on different calendars, which is why owners sometimes pay the tax but forget the statement (or the reverse). See California LLC tax filing for the tax side.

LLCs File Every Two Years; Corporations Every Year

The filing frequency depends on your entity type. A California LLC files its Statement of Information biennially - once within 90 days of registering, then once every two years. A California corporation files its Statement of Information annually. Because "annual report" implies a yearly filing, it is easy to assume an LLC must file every year, but the LLC cycle is every two years. If you converted or hold both entity types, track each on its own schedule. This page focuses on the LLC Statement of Information (Form LLC-12); the corporate version uses a different form.

Fee and Filing Methods

The filing fee for an LLC Statement of Information is $20. You can file three ways: online through bizfile Online (the Secretary of State's business portal and the fastest method), by mail, or in person. Online filing is generally processed quickest and gives you an immediate confirmation. The table below summarizes the key facts.

Item	Detail (2026)
Form (LLC)	Form LLC-12, Statement of Information
Fee	$20
Agency	California Secretary of State
Initial due date	Within 90 days of registering the LLC
Renewal frequency	Every two years (biennial)
Filing methods	bizfile Online, mail, or in person
No-change option	Form LLC-12NC may be used if nothing has changed

If none of your LLC's information has changed since the last complete statement, California allows a shorter "no change" statement (Form LLC-12NC) at the same $20 fee. For the full menu of California LLC fees, see California LLC cost.

Due Dates: The 90-Day and Biennial Windows

Your first Statement of Information is due within 90 days of the date the Secretary of State registers your LLC. After that, the biennial statement is due during the filing period - the calendar month in which the LLC was originally registered and the immediately preceding five months. In practice, that means you have a six-month window ending on the last day of your registration anniversary month, every two years. Because the deadline is tied to your formation date rather than a fixed statewide date, note your Secretary of State registration month at formation and set a recurring reminder. Filing early in the window is fine and avoids last-minute problems.

Coordinate this with your other recurring obligations. The $800 annual tax is due by the 15th day of the 4th month of each tax year, and the income-based LLC fee, when it applies, has its own deadline. Keeping one calendar for the Secretary of State (the Statement of Information) and one for the Franchise Tax Board (the tax) prevents missed filings.

What the Statement of Information Contains

The Statement of Information updates the state's record of your LLC. Form LLC-12 asks for the LLC's name and Secretary of State entity number, its principal business address and mailing address, the name and address of the LLC's agent for service of process, the names and addresses of the managers (or members, if member-managed), the chief executive officer if any, and a brief description of the LLC's business. Keeping the agent for service of process current is especially important, because that is the address where lawsuits and official notices are delivered. If your agent, address, or management has changed, the Statement of Information is the filing that updates it in the public record.

Penalty for Missing the Statement of Information

Filing late - or not filing - has consequences. If an LLC fails to file the required Statement of Information, the Secretary of State notifies the LLC and refers the delinquency to the Franchise Tax Board, which can assess a $250 penalty. Continued non-compliance can lead the Secretary of State to suspend or forfeit the LLC's powers, rights, and privileges. A suspended LLC loses the right to use its name, enter enforceable contracts, and sue or defend in court until it is revived. Reviving a suspended LLC requires filing the missing statements, paying the penalty and any tax balances, and obtaining relief from the Franchise Tax Board. Because the penalty and suspension escalate, the cheapest path is simply filing the $20 statement on time.

This is the same compliance failure that keeps an inactive LLC on the hook. If you are not using the LLC, filing the statements and paying the tax will not stop until you formally dissolve - see how to dissolve an LLC in California and what happens if you don't dissolve an LLC.

Frequently Asked Questions

Does California require an annual report for LLCs?

Not under that name. A California LLC files a Statement of Information (Form LLC-12) within 90 days of forming and then every two years. Corporations file a similar statement every year.

How much does the California Statement of Information cost?

The LLC Statement of Information fee is $20. File it online through bizfile Online, by mail, or in person with the California Secretary of State.

When is the California LLC Statement of Information due?

File the initial statement within 90 days of registering the LLC, then refile every two years during the filing window based on your registration month.

What is the penalty for not filing?

An LLC that fails to file can be assessed a $250 penalty by the Franchise Tax Board and can ultimately have its powers, rights, and privileges suspended by the Secretary of State.

How do I file the Statement of Information?

File online through bizfile Online, the fastest method, or by mail or in person. The statement lists the LLC's addresses, managers or members, and agent for service of process.

Sources

California Secretary of State - Statements of Information (Form LLC-12; 90-day initial and biennial filing; filing period).
California Secretary of State - LLC Forms (Domestic) (Form LLC-12 $20; Form LLC-12NC no-change).
California Secretary of State - bizfile Online (online filing portal).
California Secretary of State - Business Entities Forms & Samples (corporate vs LLC statements).
California Franchise Tax Board - FTB Pub. 3556, LLC Filing Information (Statement of Information; $250 penalty).
California Franchise Tax Board - Limited Liability Company ($800 annual tax context).
California Legislative Information - Corp. Code § 17702.09 (LLC Statement of Information requirement and contents).
California Legislative Information - Corp. Code § 17713.07 (penalty and suspension for failure to file).
California Legislative Information - Corp. Code § 17701.13 (agent for service of process listed on the statement).
California Franchise Tax Board - Suspended or forfeited LLC (consequences and revival).
California Secretary of State - Agent for Service of Process (Section 1505).
IRS - Limited Liability Company (LLC) (federal treatment context).

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. This page is general information, not legal or tax advice. Fees, forms, and deadlines change; verify current requirements with the California Secretary of State and Franchise Tax Board before acting.