California LLC deadlines: Statement of Information + the $800 franchise tax

Last reviewed July 16, 2026 · CA Secretary of State + Franchise Tax Board sources linked below

California is the state where owners most often miss one of two obligations, because there are two — filed with two different agencies, on two different clocks. The Statement of Information goes to the Secretary of State (SOS). The $800 franchise tax goes to the Franchise Tax Board (FTB). Both are required to keep an LLC in good standing; doing one does not satisfy the other.

The two obligations at a glance

Obligation	Agency	When it's due	Cost
Statement of Information (initial)	Secretary of State	Within 90 calendar days of your Articles of Organization filing date	$20
Statement of Information (ongoing)	Secretary of State	Biennially (every 2 years), by the end of your formation anniversary month	$20
Annual franchise tax	Franchise Tax Board	15th day of the 4th month of the tax year (April 15 for calendar-year LLCs)	$800 minimum

Statement of Information (Form LLC-12)

Your first Statement of Information is due within 90 calendar days of the date the Secretary of State filed your Articles of Organization — not 90 business days, 90 calendar days. After that, California LLCs file every two years, and the filing window runs through the end of your anniversary month, with a six-month early-filing window (you can file as early as the first day of the sixth month before your anniversary month). The fee is $20 every time you file, initial and biennial alike.

The $250 penalty. If you miss the Statement of Information, the SOS sends a delinquency notice with a 60-day grace period. Miss that too and the Franchise Tax Board assesses a $250 penalty on the Secretary of State's behalf — on top of the $20 filing fee — and continued non-filing can lead to suspension or forfeiture of the LLC.

The $800 franchise tax

Every California LLC owes a minimum $800 annual franchise tax to the FTB, regardless of income or activity, for as long as it exists and hasn't formally dissolved. This is separate from the $20 Statement of Information and separate from the LLC fee that applies to higher-revenue LLCs.

First year: An LLC formed in 2024 or later owes the $800 tax for its first taxable year. The first-year exemption created by AB 85 applied only to LLCs, LPs and LLPs formed between January 1, 2021 and December 31, 2023 — that window has expired, so new LLCs do not get a free first year.
Timing: The first-year payment is due by the 15th day of the 4th month after you file with the Secretary of State; in ongoing years it's the 15th day of the 4th month of the tax year (April 15 for calendar-year filers).

Two agencies, two clocks, and a $250 penalty for forgetting the easy one. EntityMinder tracks the SOS biennial date and the FTB annual date for every entity you own — one calendar, reminders before each due date.

Try EntityMinder free →

Common California mix-ups

"I paid the $800, so I'm done." No — the $800 is the FTB tax; the $20 Statement of Information to the SOS is a separate filing, and it's the one that triggers the $250 penalty when missed.
"The SOI is annual." For LLCs it's biennial (corporations file the SOI annually — a frequent source of confusion for owners who hold both).
"I dissolved / stopped using the LLC, so the $800 stops." The tax runs until you formally cancel the LLC with the state; simply going dormant does not end it.

For the general difference between a franchise tax and an annual report in any state, see franchise tax vs. annual report, explained. For what happens after a missed filing, see missed your LLC annual report? what actually happens.

Official sources

Out-of-state LLC with a California connection? California's "doing business" test reaches activity performed by a member, not just by the company — the FTB's own examples include a Nevada LLC with Nevada property supervised by a California resident. See foreign qualification. To prove you are current here you need a Certificate of Status, which attests to both the Statement of Information and the franchise tax: certificate of good standing.