The Statement of Information ($20)
It goes to the Secretary of State, not the Franchise Tax Board, so paying your $800 does nothing for it. Missing it costs $250 and can eventually get the entity suspended.
| Obligation | Where | When | Cost |
| Statement of Information — LLC (LLC-12) | SOS | Within 90 days, then every 2 years | $20 |
| Statement of Information — corporation (SI-550) | SOS | Within 90 days, then every year | $25 |
| $800 annual tax (3522) | FTB | April 15 | $800 |
| LLC fee estimate (3536) | FTB | June 15 | $0–$11,790 |
What it contains
The statement is a snapshot of who runs the entity and how to reach it: the principal office and mailing addresses, the names and addresses of managers (or of members, if member-managed) or of the CEO, secretary, CFO, and directors for a corporation, the agent for service of process, and a short description of the business. It is a public record, so use business addresses where you can.
The filing window
After the initial filing, LLCs refile every two years and corporations every year, during a window that covers your anniversary month and the five months before it. An LLC formed in September files anytime from April through September of each second year. File on bizfile Online; the SOS usually emails a reminder, but the obligation doesn't depend on it.
You must also file an updated statement whenever the agent or its address changes. Changing other information between regular filings is optional but wise: a stale address means lawsuits and state notices go somewhere you don't check.
Penalty and suspension
A missing statement draws a $250 penalty, assessed by the Secretary of State and collected by the FTB. If the entity keeps ignoring notices, the Secretary of State can suspend it, with the same result as an FTB suspension: no right to sue or defend in court, and contracts that the other side can void. Reviving costs far more than the $20 filing. See California penalties.
Out-of-state entities too
A Delaware or Wyoming company registered in California files the same statement on the same schedule, in addition to its home-state report. It's part of the cost of foreign qualification.
Watch for look-alike solicitations
Private companies mail official-looking notices offering to file your Statement of Information for $200 or more. The state fee is $20 for LLCs and $25 for corporations, and filing online yourself takes about ten minutes. Put the real deadline on a recurring reminder: it's the cheapest item on your compliance calendar.