California Statement of Information (Annual Report): How to File, and When It's Due

California's version of the annual report: what it is, how to file it online, when the initial statement is due, how your due date is set, what it costs, and what happens if you skip it.

What a Statement of Information is

The Statement of Information is the report California corporations and LLCs file with the Secretary of State to keep their public record current: the entity's addresses, its officers or managers, and its agent for service of process. Stock and out-of-state corporations file it every year, LLCs and California nonprofit corporations every two years, and it is filed online at bizfileOnline.sos.ca.gov. Stock and out-of-state corporations use form SI-550, California nonprofit corporations use form SI-100, and LLCs use form LLC-12.

At a glance

Who files, and how oftenStock and out-of-state corporations every year; LLCs and California nonprofit corporations every two years
First filingWithin 90 days of the date the state filed your formation or registration papers
Fee$25 for stock and out-of-state corporations, $20 for LLCs and California nonprofit corporations; no state fee for an update filed between required periods only to report a change
Where to fileOnline at bizfileOnline.sos.ca.gov
If it's lateA notice of delinquency, then a $250 penalty ($50 for California nonprofit corporations) if it is still not filed 60 days later; an entity with no statement filed in the previous 24 months faces suspension instead of the penalty
Your Statement of Information also names your agent for service of process. Need one? Corpgate, Inc. is $49 a year when you prepay three years ($147), or $79 a year. See plans.

Watch: the Statement of Information in two minutes

A short overview of what the filing is, when it's due, what it costs, and the new bizfile Online access step.

Is the Statement of Information California's annual report?

Yes, in practice. Most states call this filing an annual report, a biennial report, or an annual statement. California calls it the Statement of Information, and it does the same job: it confirms who runs the business, where it is located, and who its agent for service of process is. If you are searching for how to file a California annual report, the Statement of Information is the filing you are looking for. There is no separate annual report to file with the Secretary of State.

One thing it is not: it is not a tax filing. The Franchise Tax Board handles the yearly tax return and the annual franchise tax separately. Filing your Statement of Information with the Secretary of State does not satisfy anything owed to the Franchise Tax Board, and the other way around.

The initial Statement of Information (the "initial report")

Every new California corporation and LLC, and every out-of-state corporation or LLC that registers to do business here, must file a first Statement of Information within 90 days of the date the state filed its formation or registration papers. People often search for this as the "initial report" or "initial statement." It is the same form (SI-550 for stock and out-of-state corporations, SI-100 for California nonprofit corporations, LLC-12 for LLCs), filed the same way at bizfileOnline, with the same $25 or $20 fee.

Two things trip people up. First, the 90-day clock starts on the state's filing date, not the day you opened your bank account or started work. Second, filing the initial statement does not reset your regular schedule: your first periodic statement is still due in the window set by your registration month, as described below.

The initial statement also names your agent for service of process. You file it yourself on bizfile Online. If you need an agent to name, Corpgate, Inc. is a registered 1505 corporate agent. See plans.

How to file a Statement of Information, step by step

The whole thing is done online and usually takes a few minutes if your details haven't changed.

Need an agent to name in step 5? Corpgate, Inc. is a registered 1505 corporate agent and has served California companies since 2008: $49 a year when you prepay three years ($147), or $79 a year. After you sign up, name "Corpgate, Inc." as your agent on this same filing. You can change your agent on the Statement of Information itself; no separate form is needed. See the plans.
Important order of operations: if you are switching to a new registered agent, sign up with that agent before you file the statement naming them. Filing first can result in lost documents and compliance problems with the state.

When your Statement of Information is due

A California Statement of Information is due by the last day of your registration month, the month your entity originally registered with the Secretary of State. You can file it during the six months that end on that day. The due date has nothing to do with the calendar year or your tax year.

Entity typeHow oftenThe window
Stock corporations and out-of-state corporations (including out-of-state nonprofits)Every yearA 6-month window: your registration month plus the five calendar months immediately before it
LLCs and California nonprofit corporationsEvery two yearsThe same 6-month window: your registration month plus the five calendar months immediately before it, in even or odd years depending on the year you registered
Newly registered entities of either typeOnce, up frontAn initial statement within 90 days of filing your original formation or registration papers

A worked example: a California corporation whose articles were filed in September has a filing window running April through September, every year. An LLC registered in September of an even year files April through September of even years. Out-of-state corporations and LLCs registered to transact business in California are on the same footing as domestic ones.

Your filing window by registration month

Registered inYour filing window
JanuaryAugust 1 to January 31
FebruarySeptember 1 to February 28 (29 in a leap year)
MarchOctober 1 to March 31
AprilNovember 1 to April 30
MayDecember 1 to May 31
JuneJanuary 1 to June 30
JulyFebruary 1 to July 31
AugustMarch 1 to August 31
SeptemberApril 1 to September 30
OctoberMay 1 to October 31
NovemberJune 1 to November 30
DecemberJuly 1 to December 31

Corporations file in this window every year. LLCs and California nonprofit corporations file in it every two years: in a window that ends in an even year if they registered in an even year, or in an odd year if they registered in an odd year.

You can also file at any point in between. California lets you file a current statement whenever the required information changes, so a new address or a new agent doesn't have to wait for your window.

How to find your Statement of Information due date

If you are not sure which month you registered, look your entity up on the Secretary of State's business search at bizfileOnline.sos.ca.gov. The entity's record shows its initial filing date, which sets your registration month, and its filing history, including the Statements of Information the state has already received. Count forward from the registration month and you have your window. The Secretary of State also sends a reminder about three months before the window closes, to the entity's own mailing address on record (or its email, if it chose email notices), not to its agent. The filing is due whether or not the reminder arrives.

The LLC Statement of Information: what's different

The LLC's statement also names its agent. See registered agent for California LLCs.

What it costs, and what skipping it costs

The filing fee is small: currently $25 for stock and out-of-state corporations and $20 for LLCs and California nonprofit corporations. Not filing is what gets expensive. When a statement is missed, the Secretary of State first sends a notice of delinquency. If the statement is still not filed within 60 days of that notice, the Secretary of State certifies the entity to the Franchise Tax Board, which assesses the penalty: $250 against a corporation or an LLC, and $50 against a California nonprofit corporation. An entity that has also filed no statement in the previous 24 months goes on the suspension track instead of the penalty: it gets a notice that it will be suspended after 60 days, and can then be suspended or forfeited if it still does not file. A suspended business loses important rights, including the ability to prosecute or defend a lawsuit in California courts, until it goes through revival. Our guide site corpgate.biz explains how revival works.

Letters that look official but are not from the state

Some businesses get mailers that look like a government notice and ask for a much larger payment to file the Statement of Information for them. These come from private companies, not the Secretary of State. The state's own fee is $25 for stock and out-of-state corporations and $20 for LLCs and California nonprofit corporations, and you can file directly on bizfileOnline.sos.ca.gov. The Secretary of State warns about these mailers in its customer alert, and California law requires mailers that look like they come from the government to say they are not a government document.

The registered agent connection

Your agent for service of process is designated in the Statement of Information, which makes the Statement of Information the vehicle for agent changes too: switching agents means filing an updated statement. Two things follow from that:

What a professional agent charges is in our guide to California registered agent cost.

Keep it boring

The Statement of Information is one of those filings that should never be interesting: put your window on the calendar, keep your addresses current, and keep a reliable agent on record. Corpgate, Inc. clients get exactly that on the agent side, with flat pricing ($49/year on a 3-year plan or $79 year-to-year) and instructions after signup for naming us correctly on the form.

Statement of Information questions

How do I file a Statement of Information in California?

File it online at bizfileOnline.sos.ca.gov. Create or sign in to a bizfile Online account, search for your entity by name or entity number, request User Access to it if your account does not already have it (required since August 1, 2026), choose the Statement of Information filing, confirm or update the addresses, the officers or managers or members, and the agent for service of process, then pay by card. Stock corporations and out-of-state corporations file form SI-550, California nonprofit corporations file form SI-100, and LLCs file form LLC-12. The confirmed filing appears in the entity's public record, and you should save the confirmation.

When is my California Statement of Information due?

Your due date is set by the month your entity originally registered with the state, not by the calendar year. Stock corporations and out-of-state corporations (including out-of-state nonprofits) file every year during a 6-month filing window made up of the registration month plus the five months immediately before it. LLCs and California nonprofit corporations get the same 6-month window but file every two years, in even or odd years depending on the year they registered. All of them must also file an initial statement within 90 days of registering.

What does it cost to file?

The state filing fee is modest, currently $25 for stock and out-of-state corporations and $20 for LLCs and California nonprofit corporations. The penalty for not filing is larger. If a statement is still not filed 60 days after the Secretary of State's notice of delinquency, the Secretary of State certifies that to the Franchise Tax Board, which assesses $250 against a corporation or an LLC, or $50 against a California nonprofit corporation.

Can I file a Statement of Information early or outside my window?

Yes. California law lets you file a current statement whenever the required information changes, so you do not have to wait for your normal window to report a new address or a new agent for service of process. There is no state fee when you file between required periods only to update information, including a change of agent; the $20 (LLC or California nonprofit corporation) or $25 (stock or out-of-state corporation) fee applies only when your periodic filing is due or overdue.

What happens if I don't file?

The Secretary of State first sends a notice of delinquency. If the statement is still not filed within 60 days, the Secretary of State certifies the entity to the Franchise Tax Board, which assesses a penalty ($250 for a corporation or an LLC, $50 for a California nonprofit corporation). An entity that has also filed no statement in the previous 24 months goes on the suspension track instead of the penalty: it gets a notice that it will be suspended after 60 days, and can then be suspended or forfeited if it still does not file. A suspended entity loses important rights, including the ability to prosecute or defend a lawsuit in California courts, until it is revived.

Is the Statement of Information the same as an annual report?

Yes. The Statement of Information is California's version of the annual report that other states require. Stock and out-of-state corporations file it every year, and LLCs and California nonprofit corporations every two years, with the Secretary of State. There is no separate annual report for the Secretary of State, and it is not a tax filing; the Franchise Tax Board's yearly return and franchise tax are separate obligations.

What is the initial Statement of Information?

It is the first Statement of Information a new corporation or LLC must file, due within 90 days of the date the state filed your formation or registration papers. It uses the same form and the same fee as the regular filing. Your regular schedule, set by your registration month, still applies afterward.

How do I find my Statement of Information due date?

Search for your entity at bizfileOnline.sos.ca.gov. The entity's record shows the initial filing date, which sets your registration month, and the Statements of Information already received. The due window is your registration month plus the five months before it, every year for stock and out-of-state corporations and every two years for LLCs and California nonprofit corporations.

Does my registered agent file the Statement of Information for me?

No. The Statement of Information is the entity's own filing. Your agent is designated in it, and a good agent makes that part simple, but the filing itself is submitted by the business at bizfileonline.sos.ca.gov.

Is a letter asking me to pay to file my Statement of Information from the state?

Not necessarily. Private companies mail official-looking offers to file the Statement of Information for a much higher price. The state's own fee is $25 for stock and out-of-state corporations and $20 for LLCs and California nonprofit corporations, and you can file directly at bizfileonline.sos.ca.gov. The Secretary of State publishes a customer alert about these mailers.

Sources: California Corporations Code sections 1502, 2117, 2204, 2205, 6210, 6810, 8210, 8810, 17702.09, 17713.09 and 17713.10; Revenue and Taxation Code section 19141; Business and Professions Code section 17533.6; the Secretary of State's Statement of Information page.

This guide is general information, not legal advice. Filing requirements and fees can change; verify current details at sos.ca.gov or with a licensed attorney.

Related pages: Registered agent for California LLCs · Registered agent for California corporations · California agent for service of process · How to change your registered agent

More guides: What does an agent do? · What does an agent cost? · What happens without one? · Out-of-state companies in CA · The 1505 corporate agent · Statutory agent vs registered agent · How service of process works

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