California LLC formation guide › Annual report
California LLC Annual Report (2026): Deadline, Fee and Penalty
Last verified 2026-06-28 · every figure is sourced below
California LLCs must file an annual report by within 90 days of forming, then every 2 years in the anniversary month for a $20.00 fee (every 2 years). Miss the deadline and the state can administratively dissolve the LLC. Note this is separate from California's $800 annual entity tax.
| Item | Value | Official form | Source |
|---|---|---|---|
| Annual report fee | $20.00 Statement of Information, $20 every 2 years |
Statement of Information (Form LLC-12) | official source · Statement of Information (Form LLC-12) |
| Deadline | within 90 days of forming, then every 2 years in the anniversary month | — | official source · Statement of Information (Form LLC-12) |
| Frequency | Every 2 years | — | Cal. Corp. Code §17702.09 |
| Reinstatement penalty (if dissolved) | California revives a suspended LLC through the FTB (Form 3557) after paying delinquent taxes/penalties; no flat SoS reinstatement fee | — | — |
| State entity / franchise tax | $800.00 California $800 minimum annual LLC franchise tax (every LLC organized in or doing business in CA, regardless of income); a separate income-based LLC fee applies above $250,000 CA total income |
— | official source · Cal. Rev. & Tax. Code §17941 |
| Total annual cost (state) | $820.00 sum of annual_report_fee + state_annual_tax_min |
— | calculated |
Frequently asked questions
When is the California LLC annual report due?
The California LLC annual report is due within 90 days of forming, then every 2 years in the anniversary month.
How much is the California LLC annual report?
The filing fee is $20.00.
What happens if I miss the California annual report deadline?
California can administratively dissolve the LLC for non-filing. You then have to reinstate it before it can legally operate again.