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California LLC Annual Report: Fee, Due Date and Penalties

What a California LLC files to stay in good standing, what it costs and when it's due.

Verified October 2026 against official state sources.

Report fee
$20
How often
Every 2 years
When it's due
Statement of Information (Form LLC-12) every 2 years, by the end of the formation anniversary month. The filing window opens 6 months earlier.
First report
Within 90 days after the Articles of Organization are filed.
Late penalty
$250 penalty for a late Statement of Information (assessed by SOS, collected by FTB). Late Form 568: $18 per member per month, up to 12 months. Late payment: 5% plus 0.5% per month, up to 25%, plus interest.

Fee details: Statement of Information (LLC-12) $20: initial due within 90 days of formation, then every two years (during the applicable filing period by formation month). $250 penalty for late filing.

Other recurring California requirements

Recurring state costs

  • Annual LLC Tax (FTB 3522): $800 per year. Due by 15th day of 4th month of the taxable year (first year: 4th month after SOS filing). First-year exemption applied only to tax years beginning 2021-2023 and has expired; new LLCs owe $800 for their first year. Owed every year until cancelled.
  • LLC Fee based on total income (FTB 3536): varies. $0 if total CA income < $250,000; $900 for $250k-$499,999; $2,500 for $500k-$999,999; $6,000 for $1M-$4,999,999; $11,790 for $5M+. Estimated fee due by 15th day of 6th month of taxable year.

Deadlines

  • Annual LLC tax $800 (FTB 3522): First year: by the 15th day of the 4th month after formation. After that, by the 15th day of the 4th month of each taxable year (April 15 for calendar-year LLCs).
  • LLC fee based on gross receipts (FTB 3536), if CA gross receipts are $250,000 or more: Estimated fee due by the 15th day of the 6th month of the taxable year (June 15 for calendar-year LLCs).
  • Form 568 LLC return: By the 15th day of the 3rd month after year-end (March 15) for multi-member LLCs. Single-member LLCs owned by an individual file by April 15.

If you miss a deadline

SOS and/or FTB suspension or forfeiture. A suspended LLC loses its right to do business, sue, or defend in court, and its name becomes available to others. The SOS pending-suspension notice gives 60 days to cure.

Filing yourself, a California LLC costs $890 in the first year and $810 a year after, plus taxes that vary.

Full California cost breakdown →

Sources

Questions

›How much is the California LLC annual report fee?

California's required report has a $20 state fee and is filed every 2 years. Other recurring state costs: Annual LLC Tax (FTB 3522): $800 per year; LLC Fee based on total income (FTB 3536): varies.

›When is the California LLC annual report due?

Statement of Information (Form LLC-12) every 2 years, by the end of the formation anniversary month. The filing window opens 6 months earlier. First report: Within 90 days after the Articles of Organization are filed.

›What happens if I file the California annual report late?

$250 penalty for a late Statement of Information (assessed by SOS, collected by FTB). Late Form 568: $18 per member per month, up to 12 months. Late payment: 5% plus 0.5% per month, up to 25%, plus interest. SOS and/or FTB suspension or forfeiture. A suspended LLC loses its right to do business, sue, or defend in court, and its name becomes available to others. The SOS pending-suspension notice gives 60 days to cure.

Estimates are for planning only and are not legal or tax advice. States change fees and deadlines; check the official source before you file.