When people search for a California corporation's "annual statement," they almost always mean the Statement of Information (Form SI-550) filed with the Secretary of State. A California stock corporation files it within 90 days of incorporating and then every year. The state fee is $25, and you file it online through bizfile Online. It is not a tax return and not your annual minutes, and mixing those three up is where most owners get into trouble.
This guide covers what the statement is, when your window opens and closes, what to have in hand, how to file, and what a miss costs.
TL;DR
- The annual statement is the Statement of Information. Corporations file within 90 days of registration and every year after that, for a $25 fee ($20 filing plus $5 disclosure).
- Since August 1, 2026, web User Access is required to file online. Set it up before your window opens.
- Missing the filing can lead to a $250 penalty and suspension or forfeiture. Your franchise tax return and your internal minutes are separate obligations.
- Many mailers that look official are private solicitations. Check your entity record on the state portal before paying anyone.
Table of Contents
- What the annual statement actually is
- When your corporation must file
- What it costs
- What to gather before you file
- How to file, step by step
- What happens if you miss it
- Beware the lookalike notices
- Don't confuse the statement with tax filings
- Our perspective: three records, three jobs
- Where we can help
- FAQ
- Sources
What the annual statement actually is
The Statement of Information is a public record update. It lists your corporation's principal office, mailing address, agent for service of process, officers and directors. Anyone can look it up, and the state uses it to know who is running the company and where legal papers go.
Three things it is not:
- Not a tax return. The Franchise Tax Board (FTB) handles that. A corporation may still have to file Form 100 if it is incorporated, doing business, registered or earning California-source income, and filing the return does not update the public entity record.
- Not your annual minutes. Minutes and bylaws are internal records. You keep them in your corporate record book and never send them to the Secretary of State.
- Not an LLC filing. California LLCs file on a different schedule, covered below.
The state also expects an updated statement whenever your information changes between filing periods. If you replace an officer or move the office in March, you do not wait for your window.
When your corporation must file
The first statement is due within 90 days after you register. After that, a corporation files every year. The state uses a six-month filing window tied to your incorporation month: the window is the anniversary month plus the following five months.
Example: a corporation incorporated on March 12 can file any time from March 1 through August 31 each year. Don't wait for the last day of that window. A rejected filing on August 30 leaves you almost no room to fix it.
To find your exact month:
- Search your corporation on bizfile Online.
- Read the "Date Filed" on the entity record.
- Put the full six-month window on your compliance calendar, with an internal target in the first month.
If you want the deadline logic laid out for the whole year, our California corporation filing deadlines calendar puts the state and tax dates side by side.
Corporations versus LLCs
This difference produces more wrong reminders than any other. Stock corporations file every year. A California LLC files within 90 days of registration and then every two years, for a $20 fee. If you run both types, keep separate reminders. Our post on the California LLC biennial filing explains the LLC side. A corporation formed in another state but registered here has its own due-date rules, which we cover in our foreign corporation guide.
| California stock corporation | California LLC | |
|---|---|---|
| First filing | Within 90 days of registration | Within 90 days of registration |
| After that | Every year | Every two years |
| State fee | $25 | $20 |
| Form | SI-550 | LLC-12 |
What it costs
The state fee for a corporation is $25: a $20 filing fee plus a $5 disclosure fee, per the Secretary of State fee schedule. The state's special handling fee, which adds $15 for drop-off service on many requests, does not apply to Statement of Information forms.
Anything above $25 for the same filing is a service fee charged by a third party. That can be fair if it buys real work, such as tracking, review and filing for you. It is not fair when it is dressed up as a state charge. Our article on Statement of Information fees shows how fee mistakes lead to rejected filings.
What to gather before you file
Having the details ready turns a 40-minute scramble into a 10-minute task.
- Exact legal name and entity number, as shown on the state record.
- Principal office address and mailing address, if different.
- Agent for service of process: a California resident or a registered corporate agent, with a California street address.
- Officers: at minimum a chief executive officer, secretary and chief financial officer, with addresses.
- Directors: names and addresses.
- The labor-judgment question, which applies to corporate filings. Read it and answer it accurately.
- The person authorized to file, with web User Access already set up.
If you are filing for the first time, make sure your first statement is complete. A "No Change" statement is only available after a complete one is on record.
How to file, step by step
- Set up User Access. Since August 1, 2026, filing online requires it. Create it in advance and decide who in your company holds the login. Our note on the new User Access requirement and our bizfile access walkthrough cover the setup.
- Find your entity on bizfile Online and confirm the filing window.
- Choose the Statement of Information and compare each field with your real, current information.
- Review every address and the labor-judgment answer. Typos in addresses are a common reason for later trouble with service of process.
- Pay the $25 fee and submit.
- Save the accepted filing and receipt to your record book.
- Update your compliance calendar for next year's window.
If your corporation has employees or contractors, the annual statement is only one of the filings on your plate. Year-end information returns have their own deadlines, and a reference on state filing requirements for 1099 and W-2 forms helps you see which states expect copies.
What happens if you miss it
The Secretary of State can suspend or forfeit a corporation that does not file the required statement, and the FTB notes that a $250 penalty may be imposed and collected by the FTB. A suspended corporation can lose important rights, including the ability to defend itself in court or enforce contracts, and it will need to be revived. Filing on time costs $25. Reviving a suspended entity costs far more in money, time and stress.
If you get a notice, do not panic and do not pay it at once. Look up your entity on the state portal. If the status is active and the filing is current, the notice is probably a solicitation.
Beware the lookalike notices
The state has issued a warning about misleading Statement of Information solicitations. These mailers use your real entity data, sound urgent and imply that only the sender can prevent suspension. Sending money to such a company does not by itself satisfy your filing duty.
A simple rule: compare any demand with your bizfile Online record and the state fee schedule. If the amount is above $25, the sender is a private business, not the state. Decide whether its service is worth it, then file directly or through a provider you have chosen yourself.
Don't confuse the statement with tax filings
Your Secretary of State filing can be current while you still owe the FTB. California corporations generally pay the $800 minimum franchise tax, though newly incorporated or qualified corporations are not subject to it in their first taxable year. As of the FTB's September 24, 2025 rate table, the rate for most corporations is 8.84%, and the S corporation rate is 1.5%, subject to entity-specific rules. The return is due on the 15th day of the fourth month after your tax year ends. For a calendar-year corporation, that is April 15.
Our explainer on the California franchise tax goes deeper. For a wider look at the annual cycle, see our corporation annual report requirements guide and our plain-language explanation of the California annual report.
Our perspective: three records, three jobs
We talk to California founders all the time, and the same confusion shows up. They think "annual compliance" is one task. It is three:
- The public record: the Statement of Information, filed with the Secretary of State.
- The tax record: the FTB return and the minimum franchise tax.
- The internal record: annual minutes, bylaws, stock records and approvals, kept by you.
A lapse in one does not get fixed by doing another. We have seen owners with perfect minutes and a suspended entity, and owners who filed the statement but had no bylaws on paper when a bank or investor asked for them. The ones who stay out of trouble run a single calendar with three tracks and treat the statement as the first deadline to hit, not the last.
Our other advice is to control who holds the filing login. With User Access now required, whoever has the credentials effectively controls your public record. Whether you file yourself or hand it to a provider, know who has access and who has authority to submit.
— Peter
Where we can help
If you would rather not track windows and logins, we handle the paperwork side. Our compliance services include Annual Report filing, a Registered Agent Service at $99 one-off, and Annual Minutes, Bylaws and Changes Throughout the Year at $147 one-off. If you are still forming your company and prefer to do it yourself, our $37 one-off Incorporation Course walks you through it step by step.
FAQ
Is the California annual report the same as the Statement of Information?
For Secretary of State purposes, yes. California calls it the Statement of Information, while many states call the equivalent filing an annual report. It is separate from your tax return.
How much does a California corporation pay to file it?
The state fee is $25, made up of a $20 filing fee and a $5 disclosure fee. The special handling fee does not apply to Statement of Information forms. Any higher amount is a third-party service charge.
How often does an LLC in California file?
An LLC files within 90 days of registration and then every two years, with a $20 fee. A corporation files every year, so the schedules differ.
Does California have a corporate income tax?
Yes. As of the FTB's September 2025 rate table, the rate for most corporations is 8.84% and the S corporation rate is 1.5%. Most corporations also owe the $800 minimum franchise tax, except in their first taxable year.
Do I send my annual minutes to the state?
No. Minutes and bylaws are internal records. Keep them in your corporate record book and file only the Statement of Information with the state.
Sources
- Corporations and Cooperatives fees, California Secretary of State
- Limited Liability Companies fees, California Secretary of State
- Statements of Information Filing Tips, California Secretary of State
- Misleading Statement of Information Solicitations, California Secretary of State
- Special Handling Service, California Secretary of State
- Online Business Services, California Secretary of State
- My business is suspended, Franchise Tax Board
- C corporations, Franchise Tax Board
- Business tax rates, Franchise Tax Board