California annual report & compliance · Reviewed November 2026
California Annual Report Filing
California corporations file a Statement of Information every year during their formation anniversary month and pay $25. LLCs file every two years and pay $20. Nonprofit corporations generally file annually. The statement updates the entity’s officers, directors, and principal office.
At a glance
Who must file in California
Domestic and foreign corporations, LLCs, and nonprofit corporations registered in California.
The filing is separate from the entity’s income tax return, sales tax return, and payroll filings. Being current with the annual report does not by itself mean the entity is current on its taxes, and vice versa.
California annual report by entity type
| Entity | Due | State fee | Notes |
|---|---|---|---|
| Corporation | Anniversary month, annual | $25 | — |
| LLC | Anniversary month, every 2 years | $20 | — |
| Nonprofit corporation | Generally annual | Confirm current fee | — |
How to file the California annual report
- Confirm the entity and registered agent. Use the name and entity number on file with the California Secretary of State, Business Programs Division. Confirm the registered agent and principal office are current.
- Gather the required information. Most reports ask for the principal office, registered agent, and the names or addresses of officers, directors, managers, or members.
- Prepare and review the report. Use the state’s online filing system or the current paper form. Review the entity type and filing period before submitting.
- Pay the state fee. The fee is paid to the state, separate from any service fee charged by our office. Save the confirmation and filed copy.
- Calendar the next deadline. Add the next annual or biennial due date to the entity calendar, and coordinate it with the registered agent and tax calendars.
What happens if the California report is late?
A late California Statement of Information can result in a $250 penalty from the Franchise Tax Board. Continued delinquency can lead to suspension or forfeiture.
If the entity has already lost good standing, reinstatement is usually a separate filing with its own fee. The longer the report remains unfiled, the more likely the state is to dissolve, revoke, or administratively terminate the entity.
California filing notes
California calls the filing a Statement of Information. Corporations file annually, while LLCs file every two years. The statement is separate from the California franchise tax and income tax returns.
The Franchise Tax Board can impose a $250 penalty for a late Statement of Information. The entity’s California tax obligations, including the $800 minimum franchise tax for many entities, are separate.
California annual report questions
Official California resources
Fees, forms, and deadlines were reviewed in November 2026 and can change. This guide is general information, not legal, tax, or accounting advice. Confirm the current requirement with the California Secretary of State, Business Programs Division or your professional adviser before filing.