Searching for the Texas LLC annual report leads most owners somewhere unexpected. Texas LLCs don't file a Secretary of State annual report; they file a Public Information Report with the Comptroller. As of 2026, this guide covers the deadline, forms, fees, and penalties for your Texas LLC.
Does Texas Require an Annual Report for LLCs?
Yes, Texas requires an annual filing for LLCs, but it isn't the Secretary of State annual report most other states use. Texas runs LLC compliance through its franchise tax system. Every LLC organized in Texas, or doing business there, files a Public Information Report (PIR), Form 05-102, with the Texas Comptroller of Public Accounts each year. Texas Tax Code Section 171.203 sets this requirement, and Section 171.202 governs the annual franchise tax report it accompanies.
The filing authority is where confusion starts. Owners search the Secretary of State website, find no LLC annual report, and figure nothing is due. Our Texas LLC resource page collects the state's compliance basics in one place if you want the wider picture.
I get that same email every spring from Texas LLC owners. Not quite. The Texas filing lives with the Comptroller, and it is the Public Information Report, not a Secretary of State annual report.
Public Information Report vs. Franchise Tax Report: What Texas LLCs File
Two filings sit under the Texas franchise tax umbrella, and this is where most LLC owners trip up. The Franchise Tax Report calculates whether the LLC owes franchise tax. The Public Information Report is separate: it updates ownership, management, registered agent, and address data on the public record.
Which franchise tax form applies depends on revenue. An LLC at or below the no-tax-due threshold generally files the PIR only. An LLC above it files the E-Z Computation Report (Form 05-169) or the Long Form (Forms 05-158-A and 05-158-B), plus the PIR.
One change still catches people off guard. The Comptroller discontinued the old No Tax Due Report (Form 05-163) for reports due on or after January 1, 2024. Under-threshold LLCs no longer file it; they still file the PIR.
Passive entities, defined in Texas Tax Code Section 171.0003, are a narrow exception. They generally file neither the PIR nor the Ownership Information Report (Form 05-167).
Texas Franchise Tax and PIR Deadline: Why May 15 Matters
The Texas franchise tax report and the PIR share one fixed deadline: May 15 every year. Texas doesn't use an anniversary date tied to your formation month, which keeps the calendar simple but unforgiving.
For 2026, the deadline is May 15, 2026, a Friday, so no adjustment applies. When May 15 lands on a weekend or legal holiday, the next business day rule moves the due date forward. That's the only flexibility in the date.
When the First PIR Is Due for a New Texas LLC
A newly formed LLC doesn't file in its formation year. An entity first subject to Texas franchise tax files its first annual report on May 15 of the year after it became subject to the tax. An LLC formed in February 2026 has its first PIR due May 15, 2027.
New owners often ask how long setup takes before that clock starts. Our guide on how long it takes to get a Texas LLC walks through the formation timeline.
Texas PIR Filing Fee and the $2.65M Franchise Tax Threshold
Texas doesn't charge a flat annual report fee like most states. The Public Information Report has no separate state filing fee on the Comptroller's published forms. What an LLC pays depends on franchise tax, and that turns on revenue.
For 2026 and 2027 reports, an LLC at or below the no-tax-due threshold owes no franchise tax but still files the PIR. The current figures:
| Item | 2026 and 2027 |
|---|---|
| No-tax-due threshold | $2,650,000 |
| Retail or wholesale tax rate | 0.375% |
| Other than retail or wholesale rate | 0.75% |
| E-Z Computation rate | 0.331% |
| E-Z Computation revenue ceiling | $20 million |
| Compensation deduction limit | $480,000 |
Worth flagging: many online guides still cite the old $2,470,000 threshold from 2024 and 2025, which is wrong for 2026. Franchise tax is one line among several when budgeting, and our breakdown of Texas LLC costs sets it next to formation and registered agent fees.
How to File Form 05-102 Through the Texas Comptroller Webfile System
Most Texas LLCs complete the PIR in well under 30 minutes once their account details are ready. The Comptroller accepts two methods: the Webfile system and paper.
Filing Online Through Webfile
Webfile is the Comptroller's online portal and the route most LLCs use. Gather a few things before logging in so the session moves quickly:
- Texas taxpayer number, the 11-digit Comptroller account identifier
- Texas Secretary of State file number
- Accounting year begin and end dates
- Principal office and principal place of business addresses
- Names and addresses of the LLC's members or managers
Webfile walks through the franchise tax report first, then the PIR fields. An LLC below the no-tax-due threshold confirms its status and completes the PIR with no tax payment. When tax is owed, Webfile handles electronic payment through WebEFT and TEXNET, and electronic submission satisfies the signature requirement.
Filing by Mail
Paper filing is available for LLCs that can't use Webfile, using the Comptroller's downloadable 2026 PDF forms. Mailed filings go to:
P.O. Box 149348
Austin, TX 78714-9348
Mail depends on delivery and processing time, so it's the slower option, and it gives no instant confirmation.
Here’s a quirk that trips up nearly every Texas LLC owner I work with. The Public Information Report lists your registered agent, so people assume updating that line on Form 05-102 changes the agent on record. It does not.
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What Form 05-102 Asks For Before You File
The PIR is short, but it asks for specific entity data that should be accurate before filing. Pulling these details together in advance prevents an incomplete Form 05-102. A Texas LLC reports the following on the PIR:
- Legal entity name, Texas taxpayer number, and Secretary of State file number
- Report year and current mailing address
- Principal office and principal place of business
- Registered agent name and address, shown for display only
- Members or managers, with names, titles, and addresses
- Any business that owns 10% or more of the LLC, or that the LLC owns 10% or more of
A member-managed LLC lists its members; a manager-managed LLC lists its managers. That structure, and who holds signing authority, is set in the Texas LLC operating agreement.
The agent line on the PIR is informational only. Texas Business Organizations Code Section 5.201 requires every LLC to maintain a registered agent in the state, and Section 5.202 routes any change through a separate Secretary of State filing.
Changes to members or managers made after filing generally wait for the next year's PIR, though a material error can be fixed sooner with an amended report and a cover letter.
Late Penalties and Forfeiture of the Right to Transact Business in Texas
Texas doesn't administratively dissolve an LLC for a missed report the way many states do. Its enforcement tool is forfeiture, and the penalty math, set out in Texas Tax Code Section 171.362, has a nuance worth getting right. Here is what applies, and when:
| Situation | What Texas charges |
|---|---|
| Late franchise tax report | $50 penalty per report |
| Franchise tax paid 1 to 30 days late | 5% of the tax due |
| Franchise tax paid more than 30 days late | 10% of the tax due |
| Franchise tax still unpaid after 61 days | Interest begins accruing |
| Late PIR or OIR only, under-threshold LLC | No $50 penalty (2024 and later) |
That last row is the one to read twice. After the 2024 reporting changes, the Comptroller confirms there's no $50 penalty for late-filing a PIR or Ownership Information Report when an under-threshold LLC owes nothing else.
The catch: no penalty doesn't mean no consequence. An LLC that ignores its filings gets a notice, and Texas Tax Code Section 171.251 allows forfeiture of corporate privileges roughly 45 days later if it still hasn't complied. Section 171.2515 extends that to the right to transact business in Texas.
Forfeiture bites hard. Under Section 171.252, a forfeited LLC can't sue or defend itself in Texas courts, and Section 171.255 can push personal liability for certain entity debts onto members or managers. That 45-day window is a notice period, not a grace period.
Forfeiture also costs the LLC its good standing. A lender, title company, or buyer that asks for proof will expect a current Certificate of Account Status from the Comptroller, and a forfeited entity can't produce one.
How to Reinstate a Texas LLC After Franchise Tax Forfeiture
Reinstating an LLC after franchise tax forfeiture runs through two agencies, and the order matters. The Comptroller cleanup comes first; the Secretary of State filing comes last. The process has four steps:
- File every delinquent franchise tax report and Public Information Report
- Pay all tax, penalty, and interest owed
- Request the tax clearance letter from the Comptroller, online through Webfile or with Form 05-391
- File Secretary of State Form 801 with that clearance letter and the $75 fee
The Comptroller's reinstatement and termination guidance advises waiting 2 to 3 business days after payment before requesting the clearance. The Comptroller then issues the tax clearance letter as Form 05-377, which the Secretary of State requires with the Form 801 application.
A reliable registered agent helps an LLC avoid this path by catching forfeiture notices early, a role our review of the best registered agent options in Texas covers.
Whether an LLC name stays available after a long forfeiture is worth checking. A Texas LLC name search shows what's currently free with the Secretary of State.
Reinstating a forfeited Texas LLC is rarely a one-form job. By the time forfeiture hits, owners usually owe several years of delinquent reports plus tax, penalties, and interest. The cleanup also runs through two agencies, so the order matters.
Start with the Comptroller. I tell clients to budget for the Comptroller side first.
Clean up every missing report. File each delinquent report and pay every balance due.
Request the clearance letter. This comes only after the Comptroller side is handled.
Then file Form 801. Only after that does Secretary of State Form 801 and its $75 fee come into play.
Texas LLC Annual Report and Public Information Report Questions
A few questions come up again and again about the Texas LLC annual report and the Public Information Report. Short answers follow, with official sources linked below.
Is the Texas Public Information Report the same as the franchise tax report?
No. The franchise tax report calculates tax owed, while the PIR updates ownership and address data on the public record. Most LLCs file both.
Does a Texas LLC with no income still file a PIR?
Yes. Revenue below the $2,650,000 threshold means no franchise tax is owed, but Form 05-102 is still required. Even a zero-revenue LLC files.
Does Texas still require a No Tax Due Report?
No. The No Tax Due Report was discontinued for reports due on or after January 1, 2024. Under-threshold LLCs file the PIR instead.
When is the first PIR due for a newly formed Texas LLC?
It's due May 15 of the year after the LLC becomes subject to franchise tax. An LLC formed in 2026 generally files its first PIR by May 15, 2027.
Can I change my registered agent on the Texas Public Information Report?
No. That change goes to the Secretary of State on Form 401, with a $15 fee. The PIR shows the agent but can't update it.
What happens if my Texas LLC misses the May 15 deadline?
The LLC gets a notice and risks forfeiture of its right to transact business if it doesn't comply within about 45 days. Unpaid franchise tax also adds penalties and interest.
Does a foreign LLC registered in Texas have to file a PIR?
Yes. A foreign LLC with nexus in Texas files under the same PIR and franchise tax rules as a domestic one.
- 34 Texas Administrative Code Section 3.584
- Texas Comptroller: Franchise Tax Overview
- Texas Comptroller: PIR and OIR Filing Requirements
- Texas Comptroller: No Tax Due Reporting for 2024 and Later
- Texas Comptroller: Reinstating or Terminating a Business
- Texas Tax Code Chapter 171
- Texas Secretary of State: Form 801 Instructions
Looking for an overview? See Texas LLC Services
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