California entity disclosure
Company Statement of Information in California: Requirements and Deadlines
Keep the initial deadline, recurring window and record changes on separate clocks.
A California company’s Statement of Information is generally due within 90 calendar days of initial registration. California stock corporations and qualified out-of-state corporations then file annually; LLCs generally file every two years. The recurring filing window includes the registration month and its five preceding months. Select the entity’s actual route before calculating the deadline.
The statement updates the public company record. It does not replace tax returns or operating permits. For online submissions, arrange the entity access required by the Secretary of State before the due date, then keep the accepted filing as completion evidence.
Key takeaways
- The first 90-day deadline and the later six-month filing window are different rules.
- An LLC’s recurring year follows the odd/even year of its California registration.
- California stock corporations and qualified out-of-state corporations generally file every year.
- Online Statement of Information filings require established entity User Access from August 1, 2026.
- Current addresses, management, agent details and applicable labor-judgment answers need review before signing.
Match the California Statement of Information to the entity
Identify the legal entity before calculating the deadline. A California stock corporation uses the annual corporate route; an LLC follows the biennial route even when it elects corporate tax treatment. An out-of-state entity registered in California has California disclosure duties in addition to any home-jurisdiction obligations.
| Entity on the California record | Initial statement | Later filing cycle | Form family |
|---|---|---|---|
| California stock corporation | Within 90 calendar days of initial registration | Every year in the registration-month cycle | SI-550 |
| Qualified out-of-state corporation | Within 90 calendar days of California registration | Every year in the California registration-month cycle | SI-550 |
| California or registered out-of-state LLC | Within 90 calendar days of California registration | Every two years; match the odd/even registration year | LLC-12 |
| Ordinary California nonprofit corporation | Within 90 calendar days of initial registration | Generally every two years; special entity rules can differ | SI-100 |
The corporation form schedule and LLC form schedule confirm these standard routes. Credit unions, cooperatives and common interest developments require their specific instructions; do not choose a form solely because an organization describes itself as nonprofit.
This is a disclosure filing with the Secretary of State (SOS), not an income-tax return, business license or renewal of the company’s original formation document. If the entity itself is still being selected, the guide to LLC and corporation filing terms helps distinguish the underlying records.
A statement is still required in the applicable filing period when the information has not changed. Review the current form or portal route rather than skipping the filing.
Calculate the initial deadline and the recurring window separately
The initial 90-day deadline runs from registration; it is not a six-month grace period. For later statements, the SOS filing-window chart opens the statutory window on the first day of the fifth month before the registration month and closes it on that month’s last day. Apply the annual or biennial cycle first.
For example, assume the initial statement was properly filed. A stock corporation incorporated in November 2025 has a recurring window from June 1 through November 30, 2026. An LLC registered in November 2024 has the same 2026 window. An LLC registered in November 2025 instead has its next recurring window in 2027. The month matches; the eligible year differs.
A tax election does not replace the entity’s Statement of Information calendar.
Keep three separate diary entries: the first 90-day deadline, the next periodic window and a review whenever addresses, management or the agent change. The initial statement’s submission date is not a new anniversary date. For an overseas company, use its California registration record rather than the date it was incorporated abroad.
Prepare current company, management and agent details
Use the exact entity name and SOS entity number, then reconcile the current information with the company’s internal records. The current SI-550 document asks for executive and mailing addresses, officer details, the agent and business type; its director section applies to California stock and agricultural cooperative corporations.
For an LLC, the LLC-12 instructions distinguish managers from members and provide an attachment for additional entries. Do not list only an owner when the form requires appointed managers, or substitute a postal address for a field requiring a physical street address.
- Entity file: exact registered name, entity number, formation jurisdiction where requested and prior filed statement for comparison.
- People and authority: current officer/director or manager/member details, applicable attachments and the authorized signer’s capacity.
- Addresses and agent: principal and California office details where required; mailing address separately; the eligible individual agent or registered corporate agent.
- Conditional disclosures: review the form’s labor-judgment question against the relevant people and final judgments, including its appeal conditions.
Check the public-record addresses before submission. An agent’s address is not a universal replacement for principal-office or management entries. Passport copies, notarization and translations are not standard attachments to these ordinary statement forms; separate adviser or bank identification requests have their own purpose.
Establish online access before the filing deadline
Online filing now requires an access check as well as accurate data. The SOS August 1, 2026 access update says web User Access is required for Statement of Information filings and the online filing option is visible only to users with established access. A login alone should not be treated as proof of access to a particular entity.
- Open the official bizfile Online portal and identify the correct entity record.
- Confirm the person submitting has the required entity access; request access through the portal if needed.
- Choose the applicable Statement of Information filing, review current details and complete the declaration.
- Pay the applicable filing charge, monitor the result and retain the accepted statement and receipt.
Document preparation, access arrangements, agency processing and correction of a rejected submission are separate stages. The state’s posted processing indications can change; do not plan around a guaranteed same-day result. The accepted filing evidence belongs in the entity file, alongside the next due window.
Separate filing charges from late notices and private solicitations
As checked on November 5, 2026, the ordinary required statement filing charge is USD 25 for California and qualified out-of-state stock corporations, and USD 20 for LLCs and nonprofit corporations. These are per-filing government charges, not HSJGlobal service prices or tax payments. Optional certification and private assistance are separate; no private-service tax is included in those statutory amounts.
The SOS solicitation warning and standard charges explains that private letters can demand more than the government fee. Before paying, identify the sender, recipient and service being offered. A commercial invoice is not evidence that the state received a statement.
If a deadline has already passed, file promptly and read each notice. The FTB penalty guidance lists a USD 250 statement penalty for stock/foreign corporations and LLCs, and USD 50 for domestic nonprofit corporations. These are potential penalties under the applicable rules, not extra charges due on every routine statement.
The SOS delinquency guidance describes notice procedures and possible suspension or forfeiture. Treat a notice response period as a remedy for an existing problem, not permission to disregard the original due date. An FTB suspension may require separate resolution; filing a statement alone does not settle every tax or status issue.
Assign the filing owner and close the evidence gap
Choose the next action from the unresolved fact. Missing entity details require record reconciliation; missing online access requires the access process; an approaching deadline requires submission planning; a late or suspended record requires the relevant notice and status steps. Document who owns each action and who will verify completion.
For coordinated entity setup and an initial compliance calendar, HSJGlobal’s US company registration services explain the broader support scope. Keep this statement task distinct from operating licenses, tax filings and bank requirements. Before closing it, retain the accepted statement, the payment evidence where applicable, and a dated record of the next filing window.
Frequently asked questions
Does an EIN replace the California entity number?
No. Use the Secretary of State entity number requested by the statement. An IRS Employer Identification Number belongs to a separate federal tax record.
Can the same individual hold several corporate officer positions?
Use the actual appointments and the form’s required entries. SI-550 requires the chief executive officer, secretary and chief financial officer entries; overlapping roles do not justify deleting a required field.
Must a change of company name be made through this statement?
Do not treat a Statement of Information as a substitute for a required name amendment. Confirm the appropriate entity-specific amendment route before changing the legal name on other records.
Are corporate meeting minutes attached?
No. SOS guidance distinguishes internal minutes and governance records from the filed statement. Keep minutes with the entity’s records rather than treating them as this disclosure filing.
