What a Statement of Information is
The Statement of Information (SI) is California's periodic report for corporations and LLCs. It keeps the state's public record current: your entity's addresses, its officers or managers, and your 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.
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.
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.
- 1. Go to bizfileOnline.sos.ca.gov and create an account or sign in. Since August 1, 2026 the Secretary of State requires User Access to file a Statement of Information online: signing in is not enough, your account must also have access to your entity. If the entity is not listed under My Records, open it through Search and click Request Access, then follow the steps the portal gives you.
- 2. Find your entity by business name or by the entity number the state assigned you. Confirm you have the right record before continuing; similar names are common.
- 3. Choose the Statement of Information filing for your entity type. Stock and out-of-state corporations file SI-550, California nonprofit corporations SI-100, LLCs LLC-12.
- 4. Confirm or correct each section: the principal and mailing addresses, the officers, directors, managers or members, the type of business, and the agent for service of process.
- 5. Name your agent exactly as the state has them registered. If you use a professional agent, use their registered corporate name and leave the agent address blank; the state already has it on file. Guessing here can get a filing rejected or send documents astray.
- 6. Pay and submit. The fee is currently $25 for stock and out-of-state corporations and $20 for LLCs and California nonprofit corporations, payable by card.
- 7. Save the confirmation. The filing shows up in your entity's public record on the state's business search shortly afterward, which is the real proof it landed.
When your Statement of Information is due
Your due date has nothing to do with the calendar year or your tax year. It is set by the month your entity originally registered with the California Secretary of State.
| Entity type | How often | The window |
|---|---|---|
| Stock corporations and out-of-state corporations (including out-of-state nonprofits) | Every year | A 6-month window: your registration month plus the five calendar months immediately before it |
| LLCs and California nonprofit corporations | Every two years | The 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 type | Once, up front | An initial statement within 90 days of filing your original formation or registration papers |
A worked example: a 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.
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
- LLCs file form LLC-12 and pay a $20 fee (corporations file SI-550 and pay $25)
- LLCs file every two years, in even or odd years matching the year the LLC was registered, plus the initial statement within 90 days
- The form asks for the managers, or the members if the LLC is member-managed, plus the chief executive officer if there is one
- The penalty for not filing is the same $250 a corporation pays
- Like a corporation, an LLC can file an updated statement at any time to report a new address or a new agent
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 nonprofit public benefit or mutual benefit corporation. An entity that has also filed no statement in the previous 24 months gets a further 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.
The registered agent connection
Your agent for service of process is designated in the Statement of Information, which makes the SI the vehicle for agent changes too: switching agents means filing an updated statement. Two things follow from that:
- If your agent situation changes, don't wait for your normal window; you can file an updated SI at any time. There is no state fee when you file between required periods only to update information, including a change of agent; the $20 (LLC) or $25 (corporation) fee applies only when your periodic filing is due
- If you're switching to a new agent, sign up with the agent before you file the form that names them; filing first can result in lost documents and compliance problems with the state. Full walkthrough: how to change your registered agent
Keep it boring
The SI 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, 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 nonprofit public benefit or mutual benefit 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 $25 (corporation) fee applies only when your periodic filing is due.
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 nonprofit public benefit or mutual benefit corporation). An entity that has also filed no statement in the previous 24 months 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. Corporations file it every year and LLCs 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 corporations and every two years for LLCs.
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.
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 · Other states' names for it · How service of process works
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