California annual report
California LLCs file a Statement of Information (Form LLC-12) every two years for $20. Due: Every two years by the end of the calendar month of original registration (filing window opens 6 months before).
| Entity | Report | Fee | How often | Due | If late |
|---|---|---|---|---|---|
| LLC | Statement of Information (Form LLC-12) | $20 | biennial | Every two years by the end of the calendar month of original registration (filing window opens 6 months before) | $250 penalty for failure to file, assessed by the Secretary of State and collected by the Franchise Tax Board after a delinquency notice and 60 days without filing; can lead to suspension |
| Corporation | Statement of Information (stock corporation, Form SI-200 per fee schedule) | $25 | annual | Every year by the end of the calendar month of original incorporation (filing window opens 6 months before) | $250 penalty for failure to file, assessed by the Secretary of State and collected by the Franchise Tax Board after a delinquency notice and 60 days without filing; can lead to suspension |
| Nonprofit | Statement of Information (Form SI-100) | $20 | biennial | Every two years by the end of the calendar month of original incorporation | $50 penalty for failure to file (nonprofit rate); can lead to suspension |
When the first one is due
- LLC: Within 90 days of filing the Articles of Organization
- Corporation: Within 90 days of filing the Articles of Incorporation
- Nonprofit: Within 90 days of filing the Articles of Incorporation
Taxes due on their own schedule
- LLC annual tax (LLC): $800 — $800 every year, even with no business activity, until the LLC is canceled. First payment due the 15th day of the 4th month after registering with the Secretary of State. An additional LLC fee ($900 to $11,790) applies only when total California income is $250,000 or more
- Corporation minimum franchise tax (Corporation): $800 — Greater of net income times the tax rate or the $800 minimum. Newly incorporated or qualified corporations are not required to pay the minimum franchise tax in their first taxable year
Checked 2026-10-20. Confirm on the California Secretary of State, Business Programs Division (Business Entities) site before filing.