California: annual report deadlines, fees and closing a business
For LLCs and corporations registered in California. Facts last verified against the official pages linked below.
Find my exact due date File on the official California site
At a glance
| Entity | Annual report due | Fee | Late |
|---|---|---|---|
| LLC (Statement of Information + annual tax) | Statement of Information (Secretary of State): due within 90 days of registration, then every two years, in the registration month and the 5 months before it, in odd or even years matching the registration year. Annual tax (FTB): $800 due by the 15th day of the 4th month of the taxable year; first-year tax due by the 15th day of the 4th month after filing with the Secretary of State | Statement of Information $20 every two years. FTB annual tax $800 each year (due even if not doing business, until the LLC is cancelled). LLC fee for California income of $250,000 or more: $900 / $2,500 / $6,000 / $11,790 by income band, estimated by the 15th day of the 6th month | $250 penalty for not filing the Statement of Information (collected by the FTB). Tax penalty and interest rates: not yet researched |
| Corporation (Statement of Information + minimum franchise tax) | Statement of Information (Secretary of State): due within 90 days of registration, then every year for stock corporations, in the registration month and the 5 months before it. FTB franchise tax due dates: see the FTB due-dates-for-businesses page (not yet researched here) | Statement of Information $25 for stock corporations ($20 for nonprofit corporations, filed every two years). Minimum franchise tax $800 per year (not required in the first taxable year for corporations incorporated or qualified on or after January 1, 2020) | $250 penalty for not filing the Statement of Information (collected by the FTB) |
LLC (Statement of Information + annual tax)
- Due: Statement of Information (Secretary of State): due within 90 days of registration, then every two years, in the registration month and the 5 months before it, in odd or even years matching the registration year. Annual tax (FTB): $800 due by the 15th day of the 4th month of the taxable year; first-year tax due by the 15th day of the 4th month after filing with the Secretary of State.
- Fee: Statement of Information $20 every two years. FTB annual tax $800 each year (due even if not doing business, until the LLC is cancelled). LLC fee for California income of $250,000 or more: $900 / $2,500 / $6,000 / $11,790 by income band, estimated by the 15th day of the 6th month.
- Late: $250 penalty for not filing the Statement of Information (collected by the FTB). Tax penalty and interest rates: not yet researched.
- If you miss it: The Secretary of State sends a delinquency notice with 60 more days to file; after that the FTB assesses the $250 penalty and the entity can be suspended or forfeited (powers, rights and privileges, including use of the name, are lost).
- To close it: Termination filed online with the Secretary of State, no filing fee; also file the final return with the FTB (FTB Publication 1038 covers dissolving or cancelling).
Sources: CA SoS: Statements of Information filing tips (window table) · CA SoS: LLC forms and fees · CA SoS: Frequently Asked Questions · CA FTB: limited liability company · verified 2026-10-17
Corporation (Statement of Information + minimum franchise tax)
- Due: Statement of Information (Secretary of State): due within 90 days of registration, then every year for stock corporations, in the registration month and the 5 months before it. FTB franchise tax due dates: see the FTB due-dates-for-businesses page (not yet researched here).
- Fee: Statement of Information $25 for stock corporations ($20 for nonprofit corporations, filed every two years). Minimum franchise tax $800 per year (not required in the first taxable year for corporations incorporated or qualified on or after January 1, 2020).
- Late: $250 penalty for not filing the Statement of Information (collected by the FTB).
- If you miss it: Same delinquency-notice, FTB penalty and suspension/forfeiture process as LLCs.
- To close it: Termination filed online with the Secretary of State, no filing fee; also file the final return with the FTB.
Sources: CA SoS: Statements of Information filing tips (window table) · CA SoS: corporations forms and fees search excerpt · CA SoS: Frequently Asked Questions · CA FTB: corporations · verified 2026-10-17
Good to know
Online filing now needs user access.
Effective August 1, 2026, web User Access is required for online Statement of Information filings in bizfile Online; request access in the portal first.
Source: CA SoS: Statements of Information filing tips · verified 2026-10-17
Look-alike solicitations.
The Secretary of State warns about private companies mailing Statement of Information or dissolution solicitations with fees far above the state fee. You can file directly on bizfile Online.
Source: CA SoS: Frequently Asked Questions · verified 2026-10-17
LLC and corporation annual tax is separate from the Statement of Information.
The $800 FTB tax and the Secretary of State Statement of Information are two different obligations with different agencies and due dates.
Source: CA FTB: limited liability company · verified 2026-10-17
California business taxes
We have not compiled California business tax thresholds or due dates yet. Start at California Franchise Tax Board (FTB). This page covers annual report or periodic filing rules only; tax details are not yet researched.
Closing a California business
California closing steps: not yet researched. The federal steps are on the closing checklist. For state steps, start at California Secretary of State, Business Programs Division.
Not yet researched for California
- corporation franchise tax due dates and late penalty rates
- LLC tax late-payment penalty rates
- first-year Statement of Information detail for foreign (out-of-state) entities
- S corporation 1.5% tax
These items are left out on purpose until they can be confirmed on an official page.
Official links
- California Secretary of State, Business Programs Division
- bizfile Online (Statement of Information)
- California Franchise Tax Board (FTB)
Beware of mail asking you to pay to file your annual report: see scam mailers.