California LLC $800 tax and Statement of Information: due dates and fees

This guide is general compliance education. It is not legal, tax, or accounting advice. Confirm amounts and deadlines with the California Franchise Tax Board and Secretary of State, and talk to a tax adviser about your LLC's tax year and income. Startup To Corporate does not file Statements of Information or tax payments for you, and it does not act as your registered agent.

Steps at a glance

1. Find your registration date. It's the "Date Filed" on your LLC's Secretary of State record.
2. File the initial Statement of Information within 90 days ($20).
3. Pay the first annual tax by the 15th day of the 4th month after registering.
4. Pay the tax every year and file the statement every two years.
5. Calendar both. They come from different agencies.

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Two agencies, two obligations

Most states have one yearly filing. California has two:

	Annual LLC tax	Statement of Information
Agency	Franchise Tax Board (FTB)	Secretary of State (SOS)
How often	Every year	Within 90 days of registering, then every two years
Cost	$800	$20
Where	FTB (Web Pay, card, or mail with Form FTB 3522)	bizfileOnline

Paying one doesn't satisfy the other. The FTB lists both under "Keep your LLC active."

Who must file

The $800 annual tax. The FTB says: "Every LLC that is doing business or organized in California must pay an annual tax of $800. This yearly tax will be due, even if you are not conducting business, until you cancel your LLC."

The Statement of Information. The Secretary of State says "all California and qualified out-of-state limited liability companies" file a Statement of Information every two years. That includes foreign LLCs registered to do business in California.

LLC vs. corporation: California corporations follow a different schedule. A stock corporation files its Statement of Information (Form SI-550, $25) every year, not every two years. It owes the $800 minimum franchise tax, but the FTB says newly incorporated or qualified corporations "are not required to pay the minimum franchise tax in their first taxable year."

On any schedule, the Secretary of State says to file an updated statement when your information changes, and you must file one if your agent for service of process resigns.

When it's due

The $800 annual tax (FTB)

• First year: "You have until the 15th day of the 4th month from the date you file with the SOS to pay your first-year annual tax." The FTB's example: an LLC registered on June 18 owes its first annual tax by September 15.
• After that: "Your subsequent annual tax payments will continue to be due on the 15th day of the 4th month of your taxable year." For a calendar-year LLC, that's April 15.
• Weekends and holidays: FTB's 2026 Form FTB 3522 instructions say: "When the due date falls on a weekend or holiday, the deadline to file and pay without penalty is extended to the next business day."

The Statement of Information (SOS)

• Initial statement: due within 90 days of initial registration.
• Then every two years, by the last day of your registration month. You can file during a six-month window that opens five months earlier. LLCs file "only in odd years or only in even years based on year of initial registration."
• The Secretary of State sends a reminder about three months ahead, but you must file "even if it did not receive the reminder."

Registration month	Filing window (first day → last day)
March	October 1 → March 31
June	January 1 → June 30
December	July 1 → December 31

The Secretary of State's Statements of Information page has the table for all 12 months.

Worked example (illustrative)

You file your LLC with the Secretary of State on March 10, 2026, and it uses a calendar tax year.

What	Due
First $800 annual tax (FTB)	June 15, 2026 (15th day of the 4th month)
Initial Statement of Information ($20)	Within 90 days of registering: by June 8, 2026
Annual tax for 2027	April 15, 2027, then every April 15
Next Statement of Information	Window October 1, 2027 → March 31, 2028, then every even year

Fiscal-year LLCs count from the start of their own tax year, not April 15.

Fees, penalties, and what happens if you miss it

Item	Amount	Paid to
LLC annual tax	$800 a year	FTB
LLC Statement of Information (Form LLC-12)	$20	Secretary of State
Corporation Statement of Information (Form SI-550)	$25	Secretary of State
Statement of Information penalty	$250	Collected by the FTB for the Secretary of State

The LLC fee at higher income

The FTB says: "If your LLC will make more than $250,000, you will have to pay a fee. LLCs must estimate and pay the fee by the 15th day of the 6th month, of the current tax year." The fee is on top of the $800, and the FTB's LLC page lists the amounts by income tier. Ask a tax adviser how your California income is measured.

Missing the Statement of Information: the $250 penalty

According to the Secretary of State, if a statement isn't filed on time, "the entity is provided a notice of delinquency, and after 60 days from that notice, if no statement has been filed, the Secretary of State's office notifies the Franchise Tax Board, who assesses and collects the penalty." The FTB's LLC page states: "SOS imposes a $250 penalty if you do not file your Statement of Information. We collect the penalty on behalf of the SOS."

The Secretary of State also warns that not filing can lead to "suspension or forfeiture," which affects an entity's "powers, rights and privileges, which include the right to use the entity's name in California." To check where your LLC stands, see Certificate of good standing.

A change to the first-year tax (2027–2029)

The FTB has announced a reduced first-year tax under Senate Bill 122: "For taxable years beginning on or after January 1, 2027, and before January 1, 2030, for Limited Partnership (LPs), Limited Liability Companies (LLCs) not classified as corporations, and Limited Liability Partnerships (LLPs) the annual tax is reduced from $800 to $400 for their first taxable year." (FTB Tax News, August 2026)

This applies only to the first taxable year, and only to first years beginning in 2027 through 2029. Later years stay at $800, and an LLC whose first taxable year started in 2026 or earlier isn't affected. As of October 18, 2026, the FTB's main LLC page hadn't been updated with the change, so confirm the amount with the FTB before you pay.

How to file and pay (official channels only)

Statement of Information (Secretary of State):

1. Go to bizfileOnline. The Secretary of State says that since August 1, 2026, "web User Access is required for Statement of Information filings," so request access for your LLC first if you haven't.
2. Choose the Statement of Information (Form LLC-12) and update your addresses, managers or members, and registered agent.
3. Pay the $20 fee and save the filed copy.

Annual tax (FTB):

1. Pay through the FTB online (Web Pay or credit card), or mail a check with Form FTB 3522.
2. If the LLC fee applies, pay the estimate with Form FTB 3536.
3. File Form 568 by the original return due date.

California-specific gotchas

• Two agencies, two calendars. The $800 goes to the FTB; the $20 statement goes to the Secretary of State.
• The tax is due even if you didn't do business. The FTB says it's due "even if you are not conducting business, until you cancel your LLC."
• The 90-day initial statement comes soon after formation and is easy to miss.
• Odd or even years. Your statement year depends on the year you registered. A 2026 LLC files in even years.
• Look-alike mailers. The Secretary of State warns that some private companies send solicitations "made to appear similar to our Statement of Information form" and are "in no way affiliated with the Secretary of State." The fee is $20 on bizfileOnline.

Checklist

Right after you form

• File the initial Statement of Information within 90 days ($20)
• Pay the first annual tax by the 15th day of the 4th month ($800, or $400 for a first taxable year beginning in 2027–2029)

Every year

• Pay the $800 by the 15th day of the 4th month of your tax year (April 15 for calendar years)
• Pay the estimated LLC fee if it applies, and file Form 568

Every two years

• File the Statement of Information in its six-month window
• File an update anytime your agent or addresses change

Calendar tip: Set two reminders: early April for the FTB, and the first day of your six-month statement window for the Secretary of State.

What California requires, what STC reminds you about, what you verify

California requires	STC can help you track	You verify with the agency
$800 annual tax to the FTB every year	The 15th-day-of-the-4th-month date on your compliance calendar	The amount due, including any first-year change
A $20 Statement of Information every two years (plus the initial one in 90 days)	Your six-month window and its last day	That the statement posted on your bizfileOnline record

See every state's deadline on Coverage, and how California compares in Annual reports.

The bottom line

A California LLC pays the FTB $800 a year and files a $20 Statement of Information with the Secretary of State within 90 days and then every two years. Miss the statement and the FTB can collect a $250 penalty.

Startup To Corporate's free checkup shows whether recurring obligations like these have a date and an owner. It also explains what your business readiness score means. We help you organize. We don't file for you or act as your registered agent.

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Just formed? Start with What to do after you form an LLC and the business compliance calendar.

Last verified: October 18, 2026 (America/Denver). Not legal or tax advice.