California statement of information
Statement of information rules for 2026
- LLCs file Form LLC-12 for $20 within 90 days of forming and then every two years; stock corporations file Form SI-550 for $25 every year (2026).
- An entity that still hasn't filed 60 days after a delinquency notice owes the Franchise Tax Board a $250 penalty, and the Secretary of State can suspend it.
- Since August 1, 2026, each person filing online must request User Access for the entity on bizfile Online.
A Mission Valley LLC formed on May 12, 2026 owes the California Secretary of State a Statement of Information by August 10, 2026. It files the next one between December 1, 2027 and May 31, 2028.
The California statement of information is the Secretary of State's record of who runs an entity and where to reach it, which the entity updates on a fixed cycle.
California statement of information due dates
| Entity | Form | Statement of information fee (2026) | First filing, then cycle |
|---|---|---|---|
| LLC | LLC-12 | $20 | Within 90 days of registration, then every two years |
| Stock corporation | SI-550 | $25 | Within 90 days of incorporation, then every year |
Each later statement is due in the six months up to the end of the entity's registration month, so a June entity files from January 1 to June 30. An LLC registered in an even-numbered year files in even years, and one registered in an odd year files in odd years, under the LLC-12 instructions.
Filing date examples for San Diego County entities
A Chula Vista corporation and a Carlsbad LLC, each with no update filings in between, file on these dates:
| Entity | Date Filed | First statement due | Later filing window |
|---|---|---|---|
| Chula Vista corporation | March 3, 2026 | SI-550 by June 1, 2026 | October 1 to March 31, every year |
| Carlsbad LLC | September 20, 2025 | LLC-12 by December 19, 2025 | April 1 to September 30 in odd years, from 2027 |
How to file a statement of information online
Each person filing online must request User Access for the entity at bizfileonline.
On Form LLC-12, an LLC gives:
- Its principal office street address, with no PO Box
- Each manager, or each member if it has no managers
- Its agent for service of process
- Its type of business
- Its chief executive officer, if it has one
- A yes or no on whether a manager or member has an outstanding final judgment for a wage or Labor Code violation
An LLC that changes its agent or address between windows files an updated statement on the same form, at no fee.
Statement of information penalty and suspension
When an entity misses a California statement of information, the Secretary of State sends it a notice of delinquency. If the entity still hasn't filed 60 days later, the Secretary of State notifies the Franchise Tax Board, which assesses and collects a $250 penalty.
The Secretary of State can also suspend or forfeit the entity.
How to revive a suspended LLC
An LLC suspended only by the Secretary of State revives by filing a current statement of information online.
An LLC suspended by both the Secretary of State and the Franchise Tax Board:
- Files a current statement of information with the Secretary of State and gets a proposed relief letter
- Files its past-due returns and pays any unpaid Form 3522 tax and other balances
- Sends the Franchise Tax Board a revivor request on Form FTB 3557 LLC, with the proposed relief letter
A CPA can handle the steps with both agencies. Start with how to choose a CPA.