California annual reports, deadlines, and fees
Start with your entity type below. California reporting schedules can differ for LLCs and corporations; a report may be annual, biennial, or not required for a particular entity type.
Open California filing agency ↗California LLC reports
California LLCs file a Statement of Information within 90 days of formation/registration and then every two years during a six-month filing window around the anniversary month; the regular SOS fee is $20.00. The LLC also commonly owes an $800.00 annual minimum franchise tax to the California Franchise Tax Board, due by the 15th day of the fourth month of the taxable year, subject to statutory exceptions and current law. Failure to file the SOS statement can produce penalties, suspension, or forfeiture separate from tax consequences.
California corporation reports
California corporations file a Statement of Information every year, generally during the six-month window ending on the last day of the anniversary month; the regular fee is $25.00 for a domestic stock corporation, with different amounts for nonprofit and foreign categories. The corporation separately files California tax returns and may owe the $800.00 minimum franchise tax, depending on classification and tax rules. The SOS Statement of Information is not the corporate income-tax return.
California franchise and business taxes
California imposes a franchise or income tax through the Franchise Tax Board, not through BizFile. The general corporate rate is commonly 8.84% of California taxable income, with an $800.00 minimum franchise tax for many corporations and LLCs; S corporations have a different rate and minimum, and LLCs also pay an annual fee based on California total income above statutory thresholds. Apportionment, first-year exceptions, credits, combined reporting, and tax elections can change the result, so the FTB calculation controls. The SOS filing fee and Statement of Information are separate obligations.
A registry report and a tax filing can have different deadlines and payment recipients. Check both before considering the year complete.
Late fees and missed-report penalties
California imposes penalties for late or missing Statements of Information and separate Franchise Tax Board penalties for late tax returns or unpaid tax. The exact SOS penalty depends on entity type and filing; the reviewed SOS pages do not present one universal late fee for every category. Tax penalties can include a percentage of unpaid tax plus interest, and suspension/forfeiture can follow. Check the entity record and FTB account before representing a business as active.
Administrative dissolution and notices
California can suspend or forfeit an entity for failure to file required Statements of Information, pay taxes, or satisfy other statutory requirements. The SOS and FTB use separate notice and cure processes, and there is no single universal day count for all entity types. Suspension can prevent the entity from enforcing contracts, defending lawsuits, or using the name, while forfeiture can terminate state privileges. Cure must address both agencies.
Reinstate a California business
Search BizFile and the FTB account to identify the exact suspension/forfeiture causes. File every delinquent Statement of Information and pay SOS charges; file missing tax returns, pay tax, penalties, and interest, and obtain an FTB entity status letter or clearance when required. Submit the applicable SOS certificate of revivor, reinstatement, or status-cure filing, then verify the public status is active. Update the agent for service and principal information if stale. A tax payment alone does not restore the SOS record.
Reinstatement costs and back taxes
California reinstatement is not one universal amount. It commonly includes delinquent Statement of Information fees or penalties, any SOS revival/reinstatement filing fee, and all FTB back taxes, the $800.00 minimums or LLC annual fees, penalties, and interest. The FTB determines tax clearance; the SOS determines the corporate-record cure. Obtain an entity-specific quote before filing.
Check the entity’s current California status →Before submitting your report
- Match the legal name and entity number to the official record.
- Confirm the reporting period, current addresses, and agent information.
- Save the accepted filing and receipt, then check that the record reflects the update.
Need formal proof after filing? See California certificate fees and ordering options.