# The California Statement of Information > When a California LLC or corporation files its Statement of Information, what it costs, what goes on it, the $250 penalty, and the August 2026 User Access rule. Source: https://ridleylawoffices.com/statement-of-information-california/ **Short answer:** The Statement of Information is a short public filing with the California Secretary of State that lists who runs your company, where it is, and who accepts lawsuits for it. An LLC files within 90 days of forming and every two years after. A corporation files within 90 days and every year after. Missing it costs $250 and can end in suspension. - LLCs: within 90 days, then every two years during a six-month window ending in the formation month ([Corp. Code § 17702.09](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=17702.09)). - Corporations: within 90 days, then every year in the same kind of window ([Corp. Code § 1502](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=1502)). - Fee: $20 for an LLC, $25 for a corporation, per the Secretary of State. - Penalty: $250 if you still haven’t filed 60 days after the delinquency notice ([Corp. Code § 17713.07(b)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=17713.07)). - Since August 1, 2026, filing online requires web User Access to your entity’s record on bizfile Online. Most owners meet the Statement of Information twice: once when they form the company, and again when a notice arrives that looks official and asks for $200 or more. The real filing is cheap and takes a few minutes. The trouble comes from missing it, filing it wrong, or paying a private company that dressed its letter up to look like the state. It fits inside the full compliance calendar on my [California LLC annual requirements](https://ridleylawoffices.com/california-llc-annual-requirements/) page. ## What is a California Statement of Information? It’s the Secretary of State’s public record of who is behind a company and how to reach it. For an LLC, it’s Form LLC-12. For a stock corporation, it’s the corporate Statement of Information filed on bizfile Online. The statement is how the state, creditors, and courts find your company. Your articles of organization or incorporation say the company exists. The Statement of Information says who is running it this year, and a new one replaces the old one each time you file ([§ 17702.09(d)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=17702.09)). ## Who has to file a Statement of Information in California? Every California LLC and every out-of-state LLC registered to do business here files one ([§ 17702.09(a)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=17702.09)). Every California corporation files one too ([§ 1502(a)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=1502)), and the Secretary of State says qualified out-of-state corporations file yearly as well. An LLC that isn’t doing anything still files. The Secretary of State’s LLC-12 instructions say an LLC must file even if it isn’t actively engaged in business when the statement is due. If you have an LLC you no longer use, the answer is to close it properly, which I cover in [how to dissolve an LLC in California](https://ridleylawoffices.com/how-to-dissolve-llc-california/), not to let the filings lapse. ## When is the Statement of Information due? The first one is due within 90 days after the articles are filed. After that, an LLC files every two years and a corporation files every year, each during a six-month filing period. | Entity | First statement | After that | Filing period | Authority | | --- | --- | --- | --- | --- | | California or registered foreign LLC | Within 90 days after the articles or registration are filed | Every two years | The formation month and the five months before it | [§ 17702.09(a), (c)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=17702.09) | | California stock corporation | Within 90 days after the articles are filed | Every year | The incorporation month and the five months before it | [§ 1502(a), (d)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=1502) | The Secretary of State’s schedule turns that into dates. A company formed in March files between October 1 and March 31. One formed in September files between April 1 and September 30. The formation date is the “Date Filed” shown on the entity’s Business Search record, according to the Secretary of State. For LLCs, the Secretary of State’s LLC-12 instructions add one more detail. An LLC registered in an even-numbered year files its periodic statement in even years, and one registered in an odd year files in odd years. ### Two worked examples Take an LLC in Camarillo whose articles were filed March 12, 2026. Its first statement is due by June 10, 2026, which is 90 days out. Its next one is due in the window that runs October 1, 2027 through March 31, 2028, and then every two years after that. Now take a corporation in Santa Barbara incorporated September 22, 2025. Its first statement was due by December 21, 2025. Its annual statement for 2026 is due between April 1 and September 30, 2026, and the same window repeats every year. ### Will the state remind me? Usually, and it doesn’t matter if it doesn’t. The Secretary of State sends a notice about three months before the filing period closes, but failing to receive it doesn’t excuse the filing ([§ 17702.09(c)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=17702.09)). Notices go to the mailing address on your last statement, or to an email address if you opted into email notices. An old address on file is the most common reason owners never see the reminder. ## What goes on the Statement of Information? For an LLC, the statement lists the company’s name and file number, its agent for service of process, its principal office and mailing address, its managers and chief executive officer (or its members, if no manager has been appointed), the general type of business, and an email address if you want notices by email ([§ 17702.09(a)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=17702.09)). A corporation’s statement lists its directors, any board vacancies, its chief executive officer, secretary, and chief financial officer, its principal executive office, and its agent for service of process ([§ 1502(a), (b)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=1502)). ### The labor judgment question Both forms ask whether anyone in charge has an unpaid wage judgment. An LLC must state whether any manager (or, in a member-managed LLC, any member) has an outstanding final judgment from the Labor Commissioner’s enforcement division or a court for violating a wage order or the Labor Code, with no appeal pending ([§ 17702.09(a)(8)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=17702.09)). A corporation answers the same question for its officers and directors ([§ 1502(a)(10)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=1502)). Answer it accurately. A corporation certifies that its statement is true and correct ([§ 1502(j)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=1502)). ### Everything on it is public A corporate statement must be available and open to the public for inspection, and the Secretary of State must provide access to it through an online database ([§ 1502(h)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=1502)). The Secretary of State also warns that the name and street address of an individual agent is a public record. If you’d rather not publish your home address, use a business address or a commercial agent. My page on [registered agents in California](https://ridleylawoffices.com/registered-agent-california/) covers that choice. ## How much does it cost to file? The Secretary of State lists the fee as $20 or $25. An LLC pays $20. A corporation pays $25, which includes a $5 disclosure fee the statute adds to every corporate statement ([§ 1502(i)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=1502)). An LLC that files an updated statement outside its filing period to change information pays no fee under the Secretary of State’s LLC-12 instructions. Keeping the agent current costs nothing. ## How do I file the Statement of Information online? File on bizfile Online at bizfileOnline.sos.ca.gov. Since August 1, 2026, the Secretary of State requires web User Access before anyone can file a Statement of Information online, and the filing option only appears for users who have access to the entity’s record. The Secretary of State says the change is meant to stop unauthorized filings on an entity’s record. In practice it adds a step: you request access to your company’s record, and the request gets verified. Do it well before your filing window closes, because verification isn’t instant. If a bookkeeper or a CPA files for you, they need access too, and you control who gets it. If nothing has changed since your last statement, an LLC can advise the Secretary of State on its no-change form that no changes have occurred, instead of filing a full statement ([§ 17702.09(b)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=17702.09)). A corporation has the same option ([§ 1502(c)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=1502)). Check carefully before you choose “no change.” A new manager, a new office, or an agent who moved all count as changes. ### A filing checklist 1. Look up the entity on bizfile Online and confirm the file number and the “Date Filed.” 2. Work out your filing window from the formation month. 3. Set up or confirm web User Access to the entity’s record. 4. Confirm the agent for service of process still agrees to serve and still has the address shown. 5. List current managers or members (LLC) or directors and officers (corporation), with addresses you’re willing to make public. 6. Answer the labor judgment question for each person it covers. 7. Choose email notices if you want reminders that don’t depend on the mail. 8. Pay the fee and save the filed copy with the company’s records. ## When do I have to file a new statement between deadlines? Any time you change your agent for service of process or the agent’s address, you must file a current statement ([§ 17702.09(d)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=17702.09)). For other changes, such as a new manager or office, filing an updated statement is optional under the statute, and the Secretary of State says you should file one. The agent change isn’t optional for a practical reason too. A change of agent or agent address doesn’t take effect for service of process on an LLC until the updated statement is filed ([§ 17701.16(b)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=17701.16)). Until then, a process server can keep going to the old agent. Ownership changes are a common trigger. If a member leaves or a new one joins, the statement needs updating along with the operating agreement. See [how to add a member to an LLC](https://ridleylawoffices.com/how-to-add-member-to-llc-california/) for the full list of paperwork. ## What happens if I don’t file the Statement of Information? First a $250 penalty, then suspension if the company keeps ignoring it. The penalty applies when the statement still hasn’t been filed 60 days after the Secretary of State sends a notice of delinquency ([§ 17713.07(b)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=17713.07), and [§ 2204](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=2204) for corporations). The Franchise Tax Board assesses and collects the penalty, and no interest accrues on it ([Rev. & Tax. Code § 19141](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19141)). That’s why the $250 shows up on an FTB notice even though the missed filing was with the Secretary of State. ### From penalty to suspension An LLC is subject to suspension instead of another penalty when it misses a filing period, hasn’t filed a statement in the preceding 24 months, and was already certified for the penalty for that same period ([§ 17713.10(a)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=17713.10)). A corporation is subject to suspension on the same three conditions ([§ 2205(a)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=2205)). The Secretary of State first sends notice that the company’s powers will be suspended after 60 days ([§ 17713.10(b)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=17713.10)). If nothing is filed in that window, the suspension takes effect ([§ 17713.10(c)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=17713.10)). The Secretary of State’s FAQ puts it plainly: the statement must be received and filed no later than 60 days from the Notice Date on the Notice of Pending Suspension/Forfeiture. A suspension by the Secretary of State alone is the easy kind to fix. Filing the statement lets the company be relieved of it, unless the Franchise Tax Board is also holding the company in suspension for tax reasons ([§ 17713.10(d)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=17713.10)). If both agencies have suspended you, the order of steps matters. I walk through it in [suspended LLC or corporation in California: how to revive it](https://ridleylawoffices.com/suspended-llc-corporation-california/). ### Can the $250 penalty be waived? Sometimes. The delinquency notice must tell the company it can ask the Secretary of State for relief because of reasonable cause or unusual circumstances ([§ 17713.07(b)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=17713.07)). For corporations, the statute lets the Secretary of State waive the penalty on that basis ([§ 2204(f)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=2204)). The Franchise Tax Board says only the Secretary of State can waive this penalty, so don’t send the request to the FTB. The Secretary of State says a current statement must be filed before it will consider a waiver, and that not receiving a reminder isn’t an excuse. File first, then ask. ## Is that letter from “Business Filings Division” real? Probably not. The Secretary of State warns that private companies mail notices made to look like its Statement of Information form, and that no business is required to use another company to file with the Secretary of State. The Secretary of State has described letters asking California companies to send $495 or some other amount to a private company to dissolve the entity or file a Statement of Information. It notes there’s no filing fee to submit a termination document, and the statement itself costs $20 or $25. The same FAQ says annual meeting minutes aren’t filed with the Secretary of State at all, so a letter demanding a fee to “file your minutes” is selling you something the state doesn’t require. California law regulates these mailers. A private company that uses content implying a government connection must print “THIS IS NOT A GOVERNMENT DOCUMENT” on the envelope and a longer disclaimer on each page, and can’t imply that payment to it is required by law ([Bus. & Prof. Code § 17533.6(c)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=BPC§ionNum=17533.6)). A person harmed by a violation can recover three times the amount solicited ([Bus. & Prof. Code § 17533.6(e)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=BPC§ionNum=17533.6)). The Secretary of State asks businesses to send the whole solicitation, envelope included, to the Attorney General’s Public Inquiry Unit. My rule of thumb: if the letter didn’t come from sos.ca.gov or ftb.ca.gov and it wants more than $25, file the statement yourself and throw the letter away. ## Does the Statement of Information replace other annual filings? No. It’s one filing on a longer list. The $800 annual tax, the tax return, and the LLC fee on larger revenue are separate obligations owed to the Franchise Tax Board. The [$800 LLC tax page](https://ridleylawoffices.com/california-llc-800-tax/) covers the tax, and the [LLC gross receipts fee page](https://ridleylawoffices.com/california-llc-gross-receipts-fee/) covers the fee. It also doesn’t replace the federal beneficial ownership report, because for U.S. companies there no longer is one. My [BOI report page](https://ridleylawoffices.com/boi-report-california-trusts-llcs/) tracks FinCEN’s current rule. And it doesn’t replace your own records. The operating agreement and member list stay in the company’s files, not with the state. My [California LLC operating agreement](https://ridleylawoffices.com/california-llc-operating-agreement/) guide covers what belongs in that file. ## Frequently asked questions ### How often do I file a Statement of Information in California? An LLC files within 90 days of forming and then every two years ([§ 17702.09(a)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=17702.09)). A corporation files within 90 days and then every year ([§ 1502(a)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=1502)). Each periodic filing falls in a six-month window ending with the formation month. ### How much is the Statement of Information fee? $20 for an LLC and $25 for a corporation, according to the Secretary of State. The corporate figure includes a $5 disclosure fee ([§ 1502(i)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=1502)). An LLC updating its information outside its filing period pays nothing under the LLC-12 instructions. ### What is the penalty for filing the Statement of Information late? $250, assessed if the statement still hasn’t been filed 60 days after the Secretary of State’s delinquency notice ([§ 17713.07(b)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=17713.07)). The Franchise Tax Board collects it. Repeated non-filing can lead to suspension ([§ 17713.10](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=17713.10)). ### Do I have to file if nothing changed? Yes, but if nothing changed you can advise the Secretary of State of that on its no-change form instead of filing a full statement ([§ 17702.09(b)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=17702.09)). The filing period and deadline don’t change. Skipping it because “nothing changed” is how the $250 penalty starts. ### Can I file the Statement of Information myself? Yes. The Secretary of State says no business is required to use another company to file, and the form is short. Since August 1, 2026, you’ll need web User Access to your entity’s record before you can file online. ### Is the Statement of Information the same as an annual report? It’s California’s version of what other states call an annual report. California LLCs file it every two years, and corporations file it every year. Another state’s schedule doesn’t carry over to a California entity. ### Does my LLC still file if it’s suspended? Yes. A statement can be filed even while the LLC is suspended ([§ 17713.10(d)](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=17713.10)). Filing it relieves a Secretary of State suspension, but not one imposed by the Franchise Tax Board. More in this series - [California LLC annual requirements: a compliance calendar](https://ridleylawoffices.com/california-llc-annual-requirements/) - [Registered agents in California](https://ridleylawoffices.com/registered-agent-california/) - [Suspended LLC or corporation in California: how to revive it](https://ridleylawoffices.com/suspended-llc-corporation-california/) - [The California LLC $800 annual tax](https://ridleylawoffices.com/california-llc-800-tax/) - [California’s LLC gross receipts fee](https://ridleylawoffices.com/california-llc-gross-receipts-fee/) - [BOI reporting for California trusts and LLCs](https://ridleylawoffices.com/boi-report-california-trusts-llcs/) - [All business owner guides](https://ridleylawoffices.com/business-guides/) Forming a new company? My [entity formation](https://ridleylawoffices.com/entity-formation/) service is a flat fee, $2,500 for a single-owner LLC, and it includes the first Statement of Information. Other business work is billed at $500 an hour, as my [fees](https://ridleylawoffices.com/fees/) page shows. [Talk to Eric](https://ridley.click/eric-60) Book a consultation at [ridley.click/eric-60](https://ridley.click/eric-60) or call 805-244-5291. I work with business owners in Ventura, Santa Barbara, and Los Angeles counties by Zoom or phone. **Please read:** This page is general information about California law as of September 2026. It isn’t legal, tax, or financial advice, and reading it doesn’t make you my client. An attorney-client relationship starts only with a signed engagement agreement.