Question 1

When is the California corporation Statement of Information due?

Accepted Answer

Last day of the anniversary month of incorporation; the filing window opens six months earlier. An initial statement is due within 90 days of incorporation; the first annual statement is due by the following anniversary month.

Question 2

How much is the California corporation Statement of Information?

Accepted Answer

$25 flat for stock corporations. (Nonprofits differ - lower fee, biennial schedule.)

Question 3

What happens if the California corporation Statement of Information is late?

Accepted Answer

After a 60-day notice, the Franchise Tax Board assesses a late penalty of around $250 and can suspend the corporation until it files.

Question 4

When is the California corporation minimum franchise tax due?

Accepted Answer

Paid with the first estimated installment, the 15th day of the 4th month of the taxable year - April 15 for calendar-year corporations. Corporations are exempt from the minimum for their first taxable year; the first payment comes due in the second.

Question 5

How much is the California corporation minimum franchise tax?

Accepted Answer

$800 floor every year, or the measured tax on net income if higher.

Question 6

What happens if the California corporation minimum franchise tax is late?

Accepted Answer

Late payment draws escalating penalties plus interest, and the Franchise Tax Board can suspend the corporation while the tax stays unpaid.

California corporation deadlines: Statement of Information and Minimum franchise tax

Statement of Information

If it is late

Minimum franchise tax

If it is late

Never miss a California deadline

Corporation deadlines in other states