California Statement of Information filing for LLCs and corporations
California has no filing called an annual report. LLCs file a Statement of Information with the Secretary of State every two years and corporations every year, each inside a six-month window that ends with the registration-anniversary month. A missed statement brings a Franchise Tax Board penalty and, eventually, suspension.
Checked against the California Secretary of State, Business Programs Division and the statutes below, November 2026.
- What California calls it
- Statement of Information
- Due
- LLCs every two years; corporations every year
- Filed with
- Secretary of State
- How
- Online, in bizfile Online
Who has to file the California Statement of Information?
LLCs
A California LLC files its first Statement of Information within 90 days of registering, then every two years during the filing window. The statement is also how a California LLC changes its agent for service of process: there is no standalone change-of-agent form.
Corporations
Corporations also file within 90 days of registering, then every year rather than every other year, inside the same six-month window.
Separately from the statement, a California LLC owes the LLC annual tax to the Franchise Tax Board on Form FTB 3522, by the 15th day of the 4th month of its taxable year (April 15 for a calendar-year LLC). The two are different filings with different agencies, and staying current with one does not keep the other current.
When is it due?
The filing window is the registration-anniversary month and the five calendar months before it. An LLC registered in, say, June can file from January through the end of June in each year its statement is due. The Secretary of State also asks for an updated statement any time the information changes between filing periods.
Where is it filed?
Statements are filed with the California Secretary of State, Business Programs Division, online in bizfile Online. Since August 1, 2026, bizfile requires a web User Access login to file a Statement of Information.
What happens if the California Statement of Information is late?
The Secretary of State warns that a missed statement may result in a penalty assessed by the Franchise Tax Board and in suspension or forfeiture. For an LLC, the Secretary of State gives notice that its powers will be suspended after 60 days if the statement is not filed; a suspended LLC loses its powers, rights and privileges until it is relieved. The Franchise Tax Board can suspend the same LLC separately for unpaid tax.
Already past the deadline? See how to reinstate a California LLC: the status California uses, the filing that brings the entity back and the time limit.
How does LLCity file the California Statement of Information?
We file it for you, entity by entity, and keep the next date on your schedule. State fees are confirmed with you before anything is filed.
We list every California entity you hold with its registration date, entity type and the filing window that follows from it, so LLCs on the two-year cycle and corporations on the annual one sit in one schedule.
We confirm officers or managers, addresses and the agent for service of process with you before each window opens.
We file each statement in bizfile Online inside its window and send you the filed copy.
We flag the separate Franchise Tax Board annual tax date for each LLC, so a current Statement of Information is not mistaken for a current tax account.
Several California entities?
Each California entity has its own window, set by its own registration month, and LLCs and corporations repeat on different cycles. With several entities that becomes a rolling calendar rather than a single date, which is exactly what we track.
What else recurs in California?
Every recurring California filing on our compliance calendar, labelled by the entity it belongs to. Fees are set by the state and confirmed with you before anything is filed.
| Filing | When |
|---|---|
| Statement of Information — corporations | Due every year by the last day of your registration-anniversary month; the filing window opens five months earlier |
| Statement of Information — LLCs | Due every two years by the last day of your registration-anniversary month; the filing window opens five months earlier |
| LLC annual tax (FTB 3522) | Due the 15th day of the 4th month of your taxable year — April 15 for a calendar-year LLC |
| Estimated LLC fee (FTB 3536) — only above the statutory income threshold | LLCs whose California total income passes the statutory threshold estimate and pay this by the 15th day of the 6th month of the taxable year |
California Statement of Information questions
Does California have an LLC annual report?
No. California’s recurring filing is the Statement of Information, which LLCs file every two years and corporations every year with the Secretary of State.
When is a California Statement of Information due?
Within 90 days of registering, then by the last day of the registration-anniversary month in each year it is due. The filing window opens five months before that month.
What happens if a California LLC does not file its Statement of Information?
The Franchise Tax Board may assess a penalty, and the Secretary of State can suspend the LLC’s powers, rights and privileges after a 60-day notice.
Is the Statement of Information the same as the California LLC annual tax?
No. The Statement of Information goes to the Secretary of State; the LLC annual tax is paid to the Franchise Tax Board on Form FTB 3522, by the 15th day of the 4th month of the taxable year.
How do I change my California agent for service of process?
By filing a new Statement of Information. California has no separate change-of-agent form.
Sources
- California Secretary of State— Statements of Information: filing periods, bizfile Online, penalties (checked 2026-11-12)
- California Legislature (leginfo)— Corp. Code §§ 17702.09, 17713.10 (LLC statement; suspension) (checked 2026-09-25)
- California Franchise Tax Board— My business is suspended (checked 2026-09-25)
Last reviewed November 2026 against the California Secretary of State, Business Programs Division and the statutes above. Not legal or tax advice: the filing office has the final word on your entity.
California
Hand us every California Statement of Information
Send us the list of entities. We confirm each one’s status with the Secretary of State, file on schedule and track the next date. Quotes are custom to your portfolio of entities and states, and most are same-day.