A California LLC or corporation can be suspended by the Secretary of State (for missing a Statement of Information), by the Franchise Tax Board (for delinquent tax returns or unpaid $800 annual tax / LLC fees), or by both (Dual Suspension). Only the Secretary of State can waive the $250 Statement of Information penalty after you file a current Form LLC-12 ($20) or Form SI-550 ($25), whereas FTB tax revivor uses Form FTB 3557 LLC or FTB 3557 BC.
Official source: California Secretary of StateOfficial source: California Franchise Tax BoardVerified against the California Secretary of State and FTB on Oct 21, 2026
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- Verified Oct 2026 CA SOS & FTB Rules
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Start with the right question.
Identify SOS Suspension vs. FTB Suspension vs. Dual Suspension
Check bizfile Online first. An SOS-only suspension is cured by filing a current Statement of Information (Form LLC-12 for $20 or Form SI-550 for $25; use Form LLC-12NC when no changes occurred since the last complete statement, which replaced legacy Form LLC-12R). An FTB suspension requires filing delinquent tax returns, paying balances, and submitting Form FTB 3557 LLC (for LLCs) or FTB 3557 BC (for corporations).
Official source: California Franchise Tax BoardWho Can Waive the $250 Statement of Information Penalty?
Although the FTB collects the $250 Statement of Information non-filing penalty (R&TC § 19141 / Corp. Code §§ 2204, 17713.07), only the California Secretary of State has authority to waive that $250 SOI penalty for reasonable cause after a current Statement of Information is on file. For FTB tax penalties, business entities request reasonable-cause abatement using Form FTB 2924 (whereas Form FTB 2917 is for individual taxpayers).
Official source: California Franchise Tax BoardDistinguish FTB Form 3522 ($800 Annual Tax) from FTB Form 3536 (Estimated LLC Fee)
FTB Form 3522 pays the $800 annual LLC tax (due by the 15th day of the 4th month). FTB Form 3536 pays the estimated LLC gross-receipts fee (due by the 15th day of the 6th month for LLCs with $250,000+ total California income). Underpaying the estimated LLC fee triggers a 10% penalty on the underpaid fee under R&TC § 17942(d).
Official source: California Franchise Tax BoardYour preparation checklist
- Check bizfile Online to confirm SOS suspension, FTB suspension, or Dual Suspension
- File overdue Form LLC-12 ($20) or Form SI-550 ($25) with the Secretary of State
- File delinquent FTB returns (Form 568 / Form 100 / Form 100S) and pay tax balances
- Submit Form FTB 3557 LLC or FTB 3557 BC for FTB Certificate of Revivor
- If requesting penalty relief, distinguish SOS $250 SOI waiver from FTB Form 2924 business entity abatement
Statement of Information schedule & overdue check
Statement of Information schedule & overdue check
Choose your registration date and as-of date.
Keep the requirements separate.
| Requirement | Verified detail / confirmation needed | Official authority |
|---|---|---|
| SOS Suspension Cure | File current Form LLC-12 ($20, or LLC-12NC if no changes) / Form SI-550 ($25) via bizfile Online | Official source: California Secretary of State |
| $250 SOI Penalty Waiver | Collected by FTB, but ONLY the Secretary of State can waive the $250 SOI penalty after the statement is filed | Official source: California Franchise Tax Board |
| FTB Revivor Application | Form FTB 3557 LLC (LLCs) or Form FTB 3557 BC (Corporations) after filing delinquent returns and paying balances | Official source: California Franchise Tax Board |
| Business Penalty Abatement | Form FTB 2924 (Business Entity Reasonable Cause — vs. FTB 2917 for individuals) | Official source: California Franchise Tax Board |
| FTB 3522 vs. FTB 3536 | Form 3522: $800 annual tax (4th month day 15); Form 3536: estimated gross-receipts fee for $250k+ total CA income (6th month day 15) | Official source: California Franchise Tax Board |
Carry the decision forward.
Corp USA is not a law firm and does not provide legal advice. State fees are pass-through. Service fees and taxes are separate. Review the order price before payment.
Before your next step
No. While FTB bills and collects the $250 penalty after SOS certification, only the California Secretary of State can grant a reasonable-cause waiver of the $250 Statement of Information penalty once a current statement is filed.
Official source: California Franchise Tax BoardForm FTB 2924 is the Reasonable Cause – Business Entity Claim for Refund used by LLCs and corporations; Form FTB 2917 is for individual personal income taxpayers.
Official source: California Franchise Tax Board