California LLC Annual Requirements: A Compliance Calendar

Forming the LLC is one filing. Keeping it in good standing is a set of recurring ones, spread across the Secretary of State, the Franchise Tax Board, the IRS, and your city, and each has its own date. This page puts them on one calendar, then covers what a missed one costs and how a suspended LLC gets revived.

What are the annual requirements for a California LLC?

Five obligations apply to every California LLC: the Statement of Information, the $800 annual tax, a tax return, a registered agent, and internal records. Two more apply depending on income (the LLC fee) and property (a change-in-ownership filing), and a city business tax certificate applies if you operate in a city that requires one.

The table below is the compliance calendar. The dates assume a calendar-year LLC, and a separate example follows.

Requirement	Who	When	Authority
Statement of Information (Form LLC-12, $20)	Every LLC	Within 90 days after the articles are filed, then every two years during the filing period	§ 17702.09(a), SOS fee schedule
$800 annual tax (FTB 3522)	Every LLC doing business in California or registered with the Secretary of State	15th day of the 4th month of the taxable year (April 15 for a calendar year)	Rev. & Tax. Code § 17941(c), FTB
Estimated LLC fee (FTB 3536)	LLCs with $250,000 or more of California income	15th day of the 6th month of the taxable year (June 15 for a calendar year)	Rev. & Tax. Code § 17942, FTB
LLC return (Form 568)	Every LLC	15th day of the 3rd month after year end for a multi-member LLC, 15th day of the 4th month for a single-member LLC owned by an individual	Rev. & Tax. Code § 18633.5
Registered agent and office	Every LLC	Continuously	§ 17701.13(a)
Internal records	Every LLC	Continuously, at the LLC’s office	§ 17701.13(d)
Change-in-ownership statement to the BOE	LLCs that own California real property	Within 90 days after a change in control or ownership of the LLC	Rev. & Tax. Code § 480.1, Rev. & Tax. Code § 480.2
City business tax certificate	LLCs operating in cities that require one	Set by each city	City ordinance
Federal BOI report (FinCEN)	U.S. LLCs: none	Not required	FinCEN final rule, August 11, 2026

How often does a California LLC file a Statement of Information?

Within 90 days after the articles of organization are filed, and every two years after that (§ 17702.09(a)). The Secretary of State charges $20 for the statement, and a “no change” statement is also $20 (SOS fee schedule).

The biennial statement has no single due date. It falls due during a six-month filing period made up of the month the LLC was formed and the five months before it (§ 17702.09(c)). For an LLC formed in March, the window opens October 1 and closes March 31. The Secretary of State’s schedule lists each month. It sends a notice about three months before the period closes.

If nothing has changed since the last statement, the LLC can file a statement of no change instead (§ 17702.09(b)). The statement lists the agent for service of process, the principal office, the managers or members, and the business type (§ 17702.09(a)). File a new one any time that information changes between filing periods, as the Secretary of State advises.

One new mechanical step: since August 1, 2026, the Secretary of State requires web User Access before anyone can file a Statement of Information online through bizfile Online. Set that up before the deadline week.

The penalty for skipping it’s $250. The Secretary of State sends a notice of delinquency, and if the LLC hasn’t filed within 60 days after the notice, the penalty applies (§ 17713.07(b)). The Franchise Tax Board collects it (Rev. & Tax. Code § 19141). The notice also tells the LLC it can ask for relief for reasonable cause or unusual circumstances (§ 17713.07(b)).

What is the $800 annual tax and when is it due?

Every LLC doing business in California, or registered with the Secretary of State, owes an $800 annual tax whether it earns anything or not (Rev. & Tax. Code § 17941). It’s due by the 15th day of the 4th month of the taxable year, paid with FTB 3522 (Rev. & Tax. Code § 17941(c)). For a calendar-year LLC that’s April 15.

The tax keeps coming until the LLC is cancelled with the Secretary of State (Rev. & Tax. Code § 17941(b)). The Franchise Tax Board says the yearly tax is due even if the LLC isn’t conducting business, and an LLC that cancels within one year of organizing can use the short form cancellation to avoid the first-year tax. My $800 tax page covers the details, including how to stop it.

The first year has changed several times. LLCs organized from 2021 through 2023 didn’t owe the tax for their first taxable year. That exception expired, so an LLC formed in 2026 owes $800 for its first taxable year, due by the 15th day of the 4th month after the date it registered with the Secretary of State, according to the Franchise Tax Board. A 2026 law, effective July 13, 2026, sets the first-year tax at $400 for a first taxable year beginning in 2027 through 2029 (Rev. & Tax. Code § 17941(g)(2)). That applies to LLCs formed in those years, not to one formed now.

What is the LLC fee, and who pays it?

The LLC fee is an income-based charge on top of the $800, and it applies only when total California-source income reaches $250,000 (Rev. & Tax. Code § 17942). “Total income” here means gross income plus cost of goods sold, not net profit.

Total California income	Annual fee
Under $250,000	None
$250,000 to $499,999	$900
$500,000 to $999,999	$2,500
$1,000,000 to $4,999,999	$6,000
$5,000,000 or more	$11,790

The estimated fee is due by the 15th day of the 6th month of the taxable year, paid with FTB 3536 (Franchise Tax Board). Missing the estimate triggers penalties and interest, and the Franchise Tax Board says so on its LLC page.

When is Form 568 due?

The 15th day of the 3rd month after the close of the taxable year for a multi-member LLC that files as a partnership, which is March 15 for a calendar year (Rev. & Tax. Code § 18633.5(a)). A single-member LLC that’s disregarded for tax purposes files by the 15th day of the 4th month after the close of its owner’s taxable year, which is April 15 for an individual on a calendar year (Rev. & Tax. Code § 18633.5(i)(3)(A)). If that owner is an S corporation, a partnership, or an LLC classified as a partnership, the 3rd month applies (Rev. & Tax. Code § 18633.5(i)(3)(B)).

Some sites give April 15 for every LLC. That’s the single-member owner’s date, and a two-owner LLC that follows it’s a month late.

An LLC has the same classification for California and federal purposes (Franchise Tax Board). The federal return follows IRS rules and isn’t covered on this page.

A worked example: the calendar for a two-member LLC formed March 12, 2026

Take two owners who file articles of organization on March 12, 2026, use a calendar year, and expect to top $250,000 of California income in 2027.

Date	What’s due
June 10, 2026	Initial Statement of Information (90 days after March 12)
June 15, 2026	First-year $800 tax, with FTB 3522
March 15, 2027	Form 568 for the short 2026 year
April 15, 2027	$800 tax for the 2027 year
June 15, 2027	Estimated LLC fee for 2027, with FTB 3536
October 1, 2027 to March 31, 2028	Biennial Statement of Information (filed in the six months ending with March, the month the articles were filed)

City business tax certificates, any change-in-ownership filing, and record updates aren’t on a fixed date, so they don’t appear here.

What does an LLC’s registered agent do, and do I need one?

Yes. Every California LLC must designate and continuously maintain an office in California and an agent for service of process in California (§ 17701.13(a)). The agent is the person or company that receives lawsuits and official notices for the LLC.

The agent has to be an individual who lives in California or a corporation that has complied with Corp. Code § 1505 (§ 17701.13(c)). The agent’s name goes in the articles and on each Statement of Information (§ 17702.09(a)). If the agent moves or resigns, update the Secretary of State by filing a new statement, because a summons sent to an old address can go unanswered.

What records does a California LLC have to keep?

§ 17701.13(d) requires the LLC to keep seven categories of records at its office. They’re the current member list with each member’s contribution and share of profits and losses, the manager list (if any), the articles of organization and amendments, six years of federal, state, and local tax returns, the operating agreement (if written) and amendments, six years of financial statements (if any), and the books and records on internal affairs for the current and past four fiscal years.

A member who asks in writing and doesn’t get them can recover a penalty of $25 a day starting 30 days after the request, up to $1,500 (§ 17713.07(a)). An LLC that owns property subject to local assessment must also make its business records on that property available to the assessor on request (§ 17701.13(e)). My operating agreement guide covers what else belongs in the file.

Does my California LLC have to file a BOI report with FinCEN?

No, not if it’s a U.S. company. FinCEN’s Beneficial Ownership Information page, updated August 11, 2026, states that under its final rule “U.S. companies are exempt from the Beneficial Ownership Information (BOI) reporting requirements” and so no longer file BOI reports. The page says the final rule makes permanent the exemptions first introduced in an interim final rule published March 26, 2025, and that reporting companies don’t need to report BOI for U.S. person beneficial owners or U.S. person company applicants.

Only certain foreign companies registered to do business in a U.S. state must still report. A company that already filed isn’t required to update or correct what it filed, according to FinCEN. I checked the page on September 28, 2026, and the status can change, so check fincen.gov/boi before relying on it. My BOI page has the history.

Do I need a city business license for my California LLC?

Often, and the rule is set by each city, not by the state. The state filings above don’t replace a city tax certificate.

In the City of Ventura, any business operating in the city pays a business license tax and receives a Business Tax Certificate. That includes a business based at a residential address, and an owner of four or more living units, according to the city’s business license page. In the City of Los Angeles, all individuals and entities conducting business activities in the city must obtain a Business Tax Registration Certificate from the Office of Finance, according to the Office of Finance.

A certificate from one city isn’t valid in another city where you operate, according to Ventura’s own page. For any other city, check with its finance or business license office before opening.

What happens if my LLC misses a filing and gets suspended?

Two agencies can suspend a California LLC, for different reasons. The Franchise Tax Board suspends for unpaid tax, penalties, or interest under Rev. & Tax. Code § 23301. The Secretary of State suspends for a missed Statement of Information, but only after the LLC has also gone 24 months without filing one.

On the Secretary of State side, an LLC that fails to file, hasn’t filed in the preceding 24 months, and was already certified for the penalty is suspended rather than penalized again (§ 17713.10(a)). The Secretary of State first notifies the LLC that its powers will be suspended after 60 days (§ 17713.10(b)), and filing the statement can relieve that suspension unless the Franchise Tax Board is also holding the LLC in suspension (§ 17713.10(d)).

A suspended LLC isn’t in good standing. According to the Franchise Tax Board, a suspended business cannot:

• legally do business,
• sell, transfer, or exchange real property,
• bring an action or defend in court,
• maintain the right to use its business name,
• legally close or dissolve.

Contracts the LLC signs while suspended are voidable at the request of any other party (Rev. & Tax. Code § 23304.1(a)). That matters most in a sale or a refinance.

How do I revive a suspended California LLC?

File every past-due tax return, pay every past-due balance, and file an Application for Certificate of Revivor for LLCs (FTB 3557 LLC), according to the Franchise Tax Board. The statute requires all returns filed and all amounts paid, and then the Franchise Tax Board issues a certificate of revivor (Rev. & Tax. Code § 23305).

The LLC must also be in good standing with the Secretary of State, and the Secretary of State will deny revivor if the name is no longer available and require a new one, according to the Franchise Tax Board. If the LLC needs relief from contract voidability for the period it was suspended, the Franchise Tax Board sells that relief at $100 per day, capped at the tax due for the period. An LLC in litigation, escrow, or a pending loan or federal grant can ask for a walk-through revivor at a Franchise Tax Board office, and the cutoff for those requests is 2 p.m., or 1 p.m. in Los Angeles.

Staying current costs less than reviving. If you’ve been suspended, or you’re not sure, call me before you sign a contract or list a property.

Frequently asked questions

How often does a California LLC have to file a Statement of Information?

Within 90 days of forming, then every two years (§ 17702.09(a)). Each biennial statement is due during a six-month filing period ending with the formation month (§ 17702.09(c)). The fee is $20.

What is the penalty for not filing a Statement of Information?

$250, assessed if the LLC still hasn’t filed 60 days after the Secretary of State’s notice of delinquency (§ 17713.07(b)). Continued non-filing can lead to suspension (§ 17713.10(a)).

Do I owe the $800 tax if my LLC made no money?

Yes. The tax applies to every LLC doing business in California or registered with the Secretary of State (Rev. & Tax. Code § 17941). It continues until the LLC is cancelled with the Secretary of State (Rev. & Tax. Code § 17941(b)).

When is Form 568 due for a California LLC?

March 15 for a multi-member LLC on a calendar year, and April 15 for a single-member LLC owned by an individual on a calendar year (Rev. & Tax. Code § 18633.5). The date depends on how the LLC is classified.

Does my California LLC need to file a BOI report?

No. FinCEN’s August 2026 final rule exempts U.S. companies from BOI reporting. Only certain foreign companies registered to do business in the United States still report. Confirm current status on fincen.gov.

Does a California LLC need a registered agent?

Yes. It must designate and continuously maintain an agent for service of process in California and an office in California (§ 17701.13(a)). The agent has to be a California resident individual or a corporation that has complied with Corp. Code § 1505 (§ 17701.13(c)).

Can a suspended California LLC still be sold or refinanced?

Not cleanly. According to the Franchise Tax Board, a suspended business can’t sell, transfer, or exchange real property, and contracts made while suspended are voidable by the other party (Rev. & Tax. Code § 23304.1(a)). Revive first.