LLC Guide

California LLC Annual Report Late Fee Guide: Don't Let Non-Compliance Cost You

Understand California's LLC annual report requirements, late penalties, and step-by-step process to restore your LLC's good standing before it's too late.

By Edmond Hui · Last updated: August 2026

California LLC annual reports are due Biennial, in the anniversary month plus the five preceding months. Missing the deadline adds a $250, billed by the Franchise Tax Board on the Secretary of State's behalf. Only the SOS can waive it. Continued failure risks suspension or forfeiture of the LLC's powers late fee with a None. The $250 penalty follows a Statement of Information not filed within its filing period grace period. See details below.
Step diagram for fixing a late LLC annual report in California, $250, billed by the Franchise Tax Board on the Secretary of… late penalty, report due Biennial, in the anniversary month plus….
How to cure a late California annual report, and what the state charges for missing it. Source: California Secretary of State.
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Late Fee Facts at a Glance

📅
annual report due
Biennial, in the anniversary month plus the five preceding months
💵
base fee
$20
⚠️
late penalty
$250, billed by the Franchise Tax Board on the Secretary of State's behalf. Only the SOS can waive it. Continued failure risks suspension or forfeiture of the LLC's powers
grace period
None. The $250 penalty follows a Statement of Information not filed within its filing period
🚨
dissolution timeline
Failure to file may result in penalties assessed by the Franchise Tax Board and in suspension or forfeiture of the LLC's powers, rights and privileges

What Happens If You Miss the Deadline

Stage 1

Statement of Information not filed in its filing period

The Franchise Tax Board assesses a $250 penalty on the Secretary of State's behalf. It is charged once per statement not filed on time, not monthly.

✓ Fix:Yes. File the Statement of Information with the $20 fee and settle the $250 penalty.
Stage 2

Continued failure to file

Failure to file may result in penalties assessed by the Franchise Tax Board and in suspension or forfeiture of the LLC's powers, rights and privileges.

✓ Fix:Yes. Bring every outstanding Statement of Information current at $20 each and settle the $250 penalty attached to each one filed late.

How to Fix It: Step-by-Step

1

File Your Overdue Statement of Information

Submit Form LLC-12 through the California Secretary of State website (the $250 penalty is billed separately by the Franchise Tax Board, not paid to the Secretary of State with this filing) at https://www.sos.ca.gov or by mail with the required $20 base fee plus $250 late penalty.

2

Pay All Outstanding Penalties

Include payment for the $250 penalty along with the $20 Statement of Information fee, for each period still outstanding.

3

Request Reinstatement if Dissolved

If your LLC has been administratively dissolved, file a petition for reinstatement with the California Secretary of State, including all back fees and required documentation.

4

Obtain Good Standing Certificate

After successful filing and payment, request a Certificate of Good Standing from the California Secretary of State to verify your LLC's restored status with banks and business partners.

🚨 Reinstatement After Dissolution

Reinstatement Possible?
Yes
How Long Allowed
The filing office has not published a reinstatement deadline that we have been able to verify; confirm your entity's status with it before applying.
Reinstatement Fee
Each outstanding Statement of Information costs $20, plus the $250 Franchise Tax Board penalty attached to each one filed late
What You Lose During Dissolution
Good standing, and with it the certificate of good standing that banks, lenders and licensing bodies ask for. The LLC continues to exist for winding up, so this does not by itself void the liability shield, but the company cannot carry on ordinary business and its name protection is at risk until it is reinstated.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state publishes about filing deadlines, fees, and the consequences of missing them, with the sources this page cites. It cannot tell you what your own company owes: the date turns on when and where you formed, states change these rules between our reviews, and in several states an entity-level tax falls due in a year when no report does. Confirm your own dates with the filing office named on this page before you rely on one here, because the penalty for missing a deadline can be administrative dissolution of the company.

Frequently Asked Questions

Sources

Each entry below is a document recorded in our verified California sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.

Next Step
Related: How to form your LLC
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Edmond Hui

Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.