California LLC Statement of Information (2026)
Understand the main recurring California LLC filing or compliance task for 2026, including deadlines, fees, good standing, and how it differs from federal taxes.
LLC Route Editorial Team
Reviewed against official state and federal resources.
Updated July 27, 2026
Educational guide, not legal or tax advice.
California does not call the LLC filing an “annual report” in the same way some states do. The key Secretary of State recurring filing is the Statement of Information. For LLCs, the initial Statement of Information is due within 90 days after registration, and periodic filings are due every two years.
Educational note: This guide is for general informational purposes only. It is not legal, tax, accounting, or financial advice. Confirm current requirements with the California Secretary of State and FTB.
Quick answer
| Question | Practical answer |
|---|---|
| California LLC recurring SOS filing | Statement of Information |
| Initial deadline | Within 90 days after registration |
| Ongoing schedule | Every two years |
| Fee | $20 |
| Can it be filed online? | Yes, through BizFile Online |
| What if missed? | FTB penalties and suspension/forfeiture can result |
Statement of Information vs. taxes
| Obligation | Agency | Separate? |
|---|---|---|
| Statement of Information | Secretary of State | Entity information filing |
| $800 annual tax | Franchise Tax Board | Tax/payment obligation |
| Form 568 | Franchise Tax Board | LLC return |
| LLC fee | Franchise Tax Board | Income-based fee if applicable |
| Seller’s permit returns | CDTFA | Sales/use tax |
Do not confuse the $20 Statement of Information with the $800 annual tax.
Biennial filing window
After the initial statement, California uses a six-month filing window tied to the LLC’s formation month. The window includes the formation month and the five preceding months.
For example, if the LLC was formed in May, the filing period runs from December through May in the applicable biennial year.
What the Statement updates
The Statement of Information can include or update:
- Business addresses
- Managers or members, depending on structure
- Agent for service of process
- Principal business activity
- Contact information
Common mistakes
Missing the initial 90-day filing
New LLCs often focus on Articles and EIN, then forget the initial Statement of Information.
Assuming every state uses annual reports
California LLCs use Statement of Information on an initial and biennial schedule, plus separate FTB tax filings.
Confusing no changes with no filing
If the required filing period applies, file the required statement or no-change statement as appropriate.
Ignoring FTB penalties
The Secretary of State warns that failure to file can lead to FTB penalties and suspension or forfeiture.
Annual report FAQ
Does California have an LLC annual report?
California’s comparable Secretary of State filing is the Statement of Information, not a simple annual report.
How much is the Statement of Information?
The LLC Statement of Information fee is $20.
When is the first Statement due?
Within 90 days after registration.
Is the Statement of Information the same as Form 568?
No. Form 568 is an FTB tax return. Statement of Information is a Secretary of State filing.
Official resources
- California Statement of Information filing tips
- California LLC filing fees statute
- California FTB LLC tax information
- California LLC tax overview
Related California LLC topics
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