In California, you file a Statement of Information every year if your business is a corporation and every two years if it is an LLC or nonprofit corporation. Both corporations and LLCs owe a first Statement of Information within 90 days of registering with the Secretary of State. After that, filings recur on a six-month window that closes on the last day of the month your business was originally formed.
Corporations File Every Year
Every California corporation must file its first Statement of Information within 90 days of the date the Secretary of State filed its Articles of Incorporation. After that, corporations file annually.1California Legislative Information. California Corporations Code Section 1502
The annual filing is due during a six-month window that ends on the last day of the month the corporation was originally formed. A corporation whose articles were filed on April 10 owes its annual statement by April 30 each year, and can file as early as the preceding November 1.
Domestic stock corporations use Form SI-550. Foreign corporations registered to do business in California use Form SI-350 on the same annual schedule.
LLCs File Every Two Years
California LLCs also owe a first Statement of Information within 90 days of the date their Articles of Organization were filed. After that, the filing is biennial.2California Legislative Information. California Corporations Code 17702.09
Biennial filings track the calendar year of formation. An LLC formed in an odd-numbered year files in odd years going forward; one formed in an even-numbered year files in even years. So an LLC that registered on June 15, 2023, owes its next statement by June 30, 2025, then June 30, 2027, and so on. Domestic and foreign LLCs both use Form LLC-12.3California Secretary of State. Statements of Information Filing Tips
Nonprofit Corporations File Every Two Years
California nonprofit corporations file biennially, not annually, on Form SI-100 with a $20 fee. The initial filing is due within six months of incorporating, a longer runway than the 90 days that stock corporations and LLCs get. After the initial filing, the same six-month filing window applies based on the month of incorporation.
How the Six-Month Filing Window Works
The recurring window is identical for corporations, LLCs, and nonprofits. It spans six calendar months, ending on the last day of the month the business was originally formed and reaching back five months before that. Here is the window for each formation month:3California Secretary of State. Statements of Information Filing Tips
- January formation: August 1 through January 31
- February formation: September 1 through February 28 or 29
- March formation: October 1 through March 31
- April formation: November 1 through April 30
- May formation: December 1 through May 31
- June formation: January 1 through June 30
- July formation: February 1 through July 31
- August formation: March 1 through August 31
- September formation: April 1 through September 30
- October formation: May 1 through October 31
- November formation: June 1 through November 30
- December formation: July 1 through December 31
The Secretary of State sends a reminder roughly three months before the window closes, either by mail or by email depending on what the business elected. Not receiving the notice does not excuse a late filing.1California Legislative Information. California Corporations Code Section 1502
You can also file more often than the schedule requires. If any of the information on your last statement changes between scheduled windows, such as a new agent for service of process or a new principal office address, you should file an updated statement rather than wait.3California Secretary of State. Statements of Information Filing Tips For LLCs, filing between regular periods to report a change carries no fee.4California Secretary of State. Business Entities Fee Schedule
What Happens if You Miss the Deadline
Miss the filing window and the Franchise Tax Board assesses a $250 penalty. Exempt organizations pay a reduced $50. The FTB collects the penalty on behalf of the Secretary of State, and only the Secretary of State can waive it.5Franchise Tax Board. Common Penalties and Fees
The consequences escalate. A corporation that misses a filing period, has not filed any statement in the previous 24 months, and was already assessed a penalty for the same period faces suspension. The Secretary of State sends a 60-day warning; if the business still does not file, its corporate powers, rights, and privileges are suspended.6California Legislative Information. California Corporations Code Section 2205
A suspended business cannot legally operate in California, cannot file or defend lawsuits, cannot enforce contracts, and its name may become available for another entity to claim. To come back, you file the missing statement, pay the filing fee, and pay the $250 penalty.
How and Where to File
The fastest way to file is through the Secretary of State’s bizfile Online portal at bizfileOnline.sos.ca.gov. You can enter data directly, pay by credit card, and get an electronic confirmation immediately.7California Secretary of State. bizfile Paper forms mailed with a check or money order payable to the “California Secretary of State” also work, but processing takes considerably longer.
Filing fees:4California Secretary of State. Business Entities Fee Schedule
- Domestic or foreign LLC (Form LLC-12): $20
- Domestic stock corporation (Form SI-550): $25, which is a $20 filing fee plus a $5 disclosure fee
- Nonprofit corporation (Form SI-100): $20