Quick answer
A Statement of Information is a short report that a state uses to keep your company's basic details up to date: addresses, managers or officers, and registered agent. The term comes from California. There, LLCs and corporations must file their first one within 90 days of formation. After that, LLCs file every two years and corporations every year. The fee is $20 for LLCs and $25 for corporations, and missing it can trigger a $250 penalty. Most other states require a similar filing under a different name, such as an annual report, biennial statement or annual list. A few states, including Ohio, and Arizona and New Mexico for LLCs, require none at all. The table below covers 17 states.
Key takeaways
- The California term: "Statement of Information" is California's name. In most states, the equivalent filing is called an annual report.
- The deadline most people miss: California's first statement is due within 90 days of formation, not on your first anniversary.
- Fees are usually small. Penalties and lost good standing aren't.
- Separate from taxes: It's not a tax return. California's $800 minimum franchise tax, for example, is a separate obligation.
- For non-resident founders: reminders go to your registered agent, so a missed email can mean a missed deadline.
If you've formed a US company, sooner or later a state will ask you to confirm who runs it and where it can be reached. In California, that form is called a Statement of Information. Elsewhere it has other names, and the rules differ in timing, fees and penalties. This guide explains what the filing is, how California's rules work, and what 17 popular states require, with a state-by-state table.
What a Statement of Information Is
A Statement of Information is a public disclosure report, not a tax filing. It tells the state's business registry (usually the Secretary of State) the current details of your company:
- Who manages it (LLC managers or members, corporate officers and directors)
- Where it's located (principal office and mailing address)
- Who receives legal papers on its behalf (the registered agent)
- What kind of business it does
The state uses this information to keep its public business records accurate, and to know where to send legal notices. It's also why you'll often see your filing history on the state's online business search.
Who files it? Both companies formed in the state (domestic entities) and companies formed elsewhere but registered to do business there (foreign-qualified entities), as each state's rules require.
Statement of Information vs. Annual Report: Same Thing?
In practice, they serve the same purpose. The difference is mostly in the name and the schedule:
Statement of Information (California) | Annual report (most states) | |
|---|---|---|
What it updates | Addresses, management, registered agent, business type | Usually the same core details |
How often | LLCs every 2 years, corporations every year | Usually every year (some states: every 2 years) |
First filing | Within 90 days of formation | Often the year after formation |
Tax payment attached? | No. California's franchise tax is paid separately | In some states, yes: the report and a state tax or fee are paid together |
Other names you may see for the same idea: Biennial Statement (New York), Annual List (Nevada), Periodic Report (Colorado), Annual Registration (Georgia) and Public Information Report (Texas).
This post focuses on what the filing contains and what each state requires. If you want a month-by-month calendar of all your compliance dates, see our annual report guide.
Which States Require It (Full Table)
This table covers 17 states. It is not a full list of all 50, so for other states, check your state's Secretary of State website.
State | Filing name | Required for LLCs? | How often | When it's due |
|---|---|---|---|---|
California | Statement of Information | Yes | First within 90 days of formation, then every 2 years (corporations: every year) | Filing window: anniversary month and the 5 months before it |
New York | Biennial Statement | Yes | Every 2 years | In the calendar month of formation |
Nevada | Initial List / Annual List + State Business License | Yes | Initial list at formation, then every year | End of anniversary month |
Delaware | No report for LLCs (annual tax only) | No report | Every year (tax) | June 1 (LLC tax). Corporations: annual report by March 1 |
Wyoming | Annual Report | Yes | Every year, starting the year after formation | First day of anniversary month |
Florida | Annual Report | Yes | Every year, starting the year after formation | Between January 1 and May 1 |
Texas | Public Information Report (with franchise tax report) | Yes | Every year | May 15 |
Washington | Initial Report + Annual Report | Yes | Initial within 120 days of formation, then every year | End of anniversary month |
Colorado | Periodic Report | Yes | Every year | Around the anniversary month (filing window opens before it) |
Illinois | Annual Report | Yes | Every year | Before the first day of anniversary month |
Georgia | Annual Registration | Yes | Every year, starting the year after formation | Between January 1 and April 1 |
New Jersey | Annual Report | Yes | Every year | End of anniversary month |
Massachusetts | Annual Report | Yes | Every year | LLCs: by the anniversary date |
Pennsylvania | Annual Report (new since 2025) | Yes | Every year | LLCs: by September 30. Corporations: by June 30 |
Arizona | No report for LLCs (corporations: annual report) | No | — | — |
New Mexico | No report for LLCs (corporations: biennial report) | No | — | — |
Ohio | No periodic report | No | — | Keep your statutory agent information current |
Information as of October 2026. States change rules and fees; always confirm on the official state website before filing.
California: The 90-Day and Biennial Rules
California deserves its own section because it's where the term comes from, and because its first deadline catches many founders off guard.
The 90-day rule
After your Articles of Organization (LLC) or Articles of Incorporation (corporation) are filed, you have 90 days to file your first Statement of Information. That's not 90 days after you get your EIN or open a bank account. The clock starts on the formation date.
After the first filing
- LLCs: every two years
- Corporations: every year
Each filing has a six-month window: the month your company was formed (the "applicable filing month") and the five months before it. For example, a company formed in January can file from August through January.
Fees, penalties and the separate $800 tax
- Fee: $20 for LLCs, $25 for stock corporations.
- Penalty: if you don't file, a $250 penalty can be assessed through the Franchise Tax Board. Ongoing failures can lead to suspension or forfeiture of your company.
- Not a tax: Most California LLCs and corporations also owe a minimum $800 annual franchise tax to the Franchise Tax Board. Paying one doesn't cover the other.
Changes between filings
If your address, managers or registered agent change, you can file an updated Statement of Information without waiting for your next window.
Example: Say you're a founder based in Mexico City and you formed a California LLC on March 10. Your first Statement of Information is due by early June. Your next one falls in the window ending in March two years later.
New York, Nevada and the Other Main States
New York — Biennial Statement. Every two years, in the calendar month the company was formed. The fee is $9. There's no dollar penalty for filing late, but your company will show as "past due" in the state's records until you file.
Nevada — Annual List and State Business License. Nevada requires an initial list at formation, then an annual list every year by the end of the anniversary month. For an LLC, that's $150 for the list plus $200 for the State Business License, $350 in total. Late filing adds $75 (list) and $100 (license) penalties, and continued failure can lead to revocation.
Delaware — no report for LLCs. Delaware LLCs don't file an annual report. They pay a flat annual tax, due June 1. Under legislation signed in May 2026, that tax rose from $300 to $400, with the higher amount first reflected in payments due in 2027. Corporations file an annual franchise tax report by March 1.
Wyoming — Annual Report. Due on the first day of your anniversary month. The minimum is $60, or $0.0002 per dollar of assets located in Wyoming, whichever is greater (you can estimate it with our Wyoming annual report calculator). There's no late fee, but an unfiled report can lead to administrative dissolution.
Florida — Annual Report. Filed between January 1 and May 1 each year, starting the year after formation. Late filings carry a $400 fee, and companies that still haven't filed are administratively dissolved later in the year.
Texas — Public Information Report. Filed together with the franchise tax report by May 15. The report itself has no fee. Most small businesses fall below the no-tax-due threshold for the franchise tax, but they still must file. A late report carries a $50 penalty and can cost the company its right to do business in Texas.
What Information You Have to Provide
Whatever your state calls it, the filing asks for roughly the same details. Have these ready:
- Exact company name and state entity number, as shown on your formation documents
- Principal office address. Many states allow an address outside the US.
- Mailing address, if different
- Managers or members (LLC) or officers and directors (corporation), with names and business addresses
- Registered agent name and address in the state
- Type of business, as a short description
- Email address for official notices, where the state asks for one
Tip for non-resident founders: Use details that match your other records: your formation documents, IRS records and bank. Mismatched addresses or names across agencies are a common source of delays when banks or payment platforms verify your company.
Filing Fees by State
State | LLC fee | Corporation fee | Late penalty / consequence |
|---|---|---|---|
California | $20 (every 2 years) | $25 (every year) | $250 penalty; possible suspension |
New York | $9 (every 2 years) | $9 | No dollar penalty; shows as "past due" |
Nevada | $150 list + $200 business license | From $150 list (based on authorized shares) + $500 business license | $75 + $100; possible revocation |
Delaware | No report; $400 annual tax | $50 report fee + franchise tax | $200 penalty + 1.5% monthly interest |
Wyoming | $60 minimum | $60 minimum | Administrative dissolution if unfiled |
Florida | $138.75 | $150 | $400 late fee; administrative dissolution |
Texas | $0 (PIR) | $0 (PIR) | $50 per late report |
Washington | $70 annual (initial report $10) | $70 annual | $25 delinquency fee; administrative dissolution |
Colorado | $25 | $25 | $50 late fee |
Illinois | $75 | $75 + franchise tax | $100 for LLCs after 60 days late |
Georgia | $50 (+ online service fee) | $50 (+ online service fee) | $25 late fee; administrative dissolution |
New Jersey | $75 | $75 | Revocation |
Massachusetts | $500 | $100 online / $125 paper | Administrative dissolution |
Pennsylvania | $7 | $7 | Administrative dissolution for reports missed from 2027 onward |
Arizona | None | $45 | Corporations: administrative dissolution |
New Mexico | None | Biennial report fee | Corporations: late penalty |
Ohio | None | None | — |
Fees shown are state filing fees only. They don't include registered agent services, third-party filing services or state taxes.
What Happens If You Miss the Deadline
Most of these fees are small, but missing the filing costs more than the fee:
- Late penalties. These range from $25 to $400 depending on the state, and California's $250 penalty is assessed through the tax authority.
- Losing good standing. Your company is marked delinquent or "not in good standing." While that's the case, you typically can't get a Certificate of Good Standing, which banks, payment platforms and marketplaces often ask for.
- Administrative dissolution or suspension. If you keep ignoring it, the state can dissolve or suspend your company. In California, a suspended company can lose the right to use its name and to defend itself in court.
- Reinstatement costs. Bringing a dissolved company back usually means paying all missed fees and penalties plus a reinstatement fee, and sometimes refiling missed reports.
Why non-resident founders are at higher risk: State reminders usually go to your registered agent or the email on file. If notices are forwarded late, or not at all, you may not notice a problem until a bank asks for a good standing certificate.
How to File: Online vs. Mail
- Online is the default. Nearly all states in our table accept online filing through their business portal. Some, like Colorado, only accept online filings.
- California: File through bizfile Online. Since August 1, 2026, you need a bizfile user account to submit a Statement of Information.
- Mail: Some states still accept paper forms, but processing is slower and you'll often need a US check or money order. That's impractical for many founders abroad.
- Keep your confirmation. Save the filed copy and payment receipt. They're your proof if a state record is ever wrong.
A simple routine: Put your state's filing window in your calendar the day your company is formed. If your state has a 90-day initial filing like California or Washington, set that reminder first.
How Clemta Helps
Statements of Information and annual reports are small filings with outsized consequences. Clemta helps you stay on top of them from one dashboard:
- Registered agent service, so state notices have a reliable US address
- Compliance reminders for state and federal deadlines, so filing windows don't slip by
- Secure document storage for your filed reports and receipts
If you're still choosing where to form your company, compare the ongoing requirements before you decide. You can start your US company with Clemta.
FAQ
Is a Statement of Information the same as an annual report?
They serve the same purpose: updating the state's record of your company's addresses, management and registered agent. "Statement of Information" is California's term. Most other states call it an annual report, with different schedules and fees.
When is my first California Statement of Information due?
Within 90 days of the date your Articles of Organization or Incorporation were filed. After that, LLCs file every two years and corporations every year, within a six-month window ending in the anniversary month.
Do I have to file a Statement of Information if my company had no income?
Yes. The filing is based on the company's existence, not its activity. Even a company with no revenue must file on schedule.
Can I file a Statement of Information from outside the US?
Yes. In most states, including California, you can file online. Many states accept a principal office address outside the US, but you'll still need a registered agent with an address in the state.
Is the Statement of Information fee the same as California's $800 tax?
No. The Statement of Information fee ($20 for LLCs, $25 for corporations) goes to the Secretary of State. The $800 minimum franchise tax is a separate annual tax paid to the Franchise Tax Board.
This article is for general information only and isn't legal or tax advice. State requirements, fees and deadlines change; confirm current rules with your state's Secretary of State before filing.
Begüm Tekin
Tax Operations Manager at Clemta
