Texas franchise tax report and Public Information Report filing
Texas LLCs and corporations file no annual report with the Secretary of State. What keeps them current is the annual franchise tax report and the Public Information Report, filed with the Texas Comptroller of Public Accounts by May 15.
Checked against the Texas Comptroller of Public Accounts and the statutes below, November 2026.
- What Texas calls it
- Franchise tax report + Public Information Report
- Due
- May 15, every year
- Filed with
- Texas Comptroller of Public Accounts
- How
- With the Comptroller, online or on its forms
Who has to file the Texas franchise tax report?
LLCs and corporations
Texas franchise tax is a privilege tax on each taxable entity formed or organized in Texas or doing business there, which includes LLCs and corporations. An entity at or below the no-tax-due threshold no longer files a No Tax Due Report, but it must still file the Public Information Report (Form 05-102) or the Ownership Information Report (Form 05-167).
The Secretary of State
Texas LLCs and for-profit corporations file no annual report with the Secretary of State. Only LLPs do, and nonprofits and certain LPs file a periodic report when the Secretary of State asks for one.
For report years 2024 and later, the Public Information Report or the Ownership Information Report is the minimum filing for every Texas taxable entity, even one that owes no tax. Skipping it because no tax is due is the most common way a small Texas LLC falls behind.
When is it due?
The annual franchise tax report is due May 15. If May 15 falls on a weekend or holiday, the due date moves to the next business day. The Comptroller offers an extension on request.
Where is it filed?
Both reports go to the Texas Comptroller of Public Accounts, an agency entirely separate from the Secretary of State that holds your registered agent record. The Comptroller takes reports electronically through Webfile or approved tax software.
What happens if the Texas franchise tax report is late?
A late report brings penalties and interest. The Comptroller then sends a notice of forfeiture, and an entity that does not file or pay within 45 days loses its right to transact business in Texas, which also takes away its right to sue or defend in a Texas court. If that is not fixed within 120 days, the Comptroller certifies the entity to the Secretary of State, which forfeits its certificate of formation.
Already past the deadline? See how to reinstate a Texas LLC: the status Texas uses, the filing that brings the entity back and the time limit.
How does LLCity file the Texas franchise tax report?
We file it for you, entity by entity, and keep the next date on your schedule. State fees are confirmed with you before anything is filed.
We list every Texas entity you hold with its Comptroller taxpayer number and its status on the Comptroller’s account status search.
We collect the officer, director, manager and member details the Public Information Report needs, and confirm with you or your CPA whether each entity files a tax report or only the information report.
We file each Public Information Report or Ownership Information Report with the Comptroller by May 15 and send you the confirmation.
Where an entity has a notice of forfeiture, we tell you how much of the 45-day or 120-day period is left and what has to be filed first.
Several Texas entities?
Every Texas entity shares the May 15 date, so a Texas portfolio is one annual batch, but the batch runs through the Comptroller, not the Secretary of State. Owners who watch only the Secretary of State record often find the forfeiture first.
What else recurs in Texas?
Every recurring Texas filing on our compliance calendar, labelled by the entity it belongs to. Fees are set by the state and confirmed with you before anything is filed.
| Filing | When |
|---|---|
| Franchise tax report + Public Information Report | Filed with the Texas Comptroller, not the Secretary of State; moves to the next business day if May 15 falls on a weekend or holiday |
| No annual report to the Texas Secretary of State for LLCs or for-profit corporations | Nothing recurring |
Texas franchise tax report questions
Does a Texas LLC file an annual report?
Not with the Secretary of State. A Texas LLC files the annual franchise tax report and the Public Information Report with the Texas Comptroller of Public Accounts by May 15.
When is the Texas franchise tax report due?
May 15 every year. If May 15 falls on a weekend or holiday, it is due the next business day.
Do I have to file if my Texas LLC owes no franchise tax?
Yes. For report years 2024 and later, an entity at or below the no-tax-due threshold does not file a No Tax Due Report but must still file the Public Information Report (Form 05-102) or the Ownership Information Report (Form 05-167).
What happens if a Texas LLC does not file its franchise tax report?
Penalties and interest apply, and after the Comptroller’s notice the entity can forfeit its right to transact business in Texas. If that is not cured within 120 days, the Secretary of State forfeits its certificate of formation.
Sources
- Texas Comptroller of Public Accounts— Franchise Tax: due dates and tax notices (checked 2026-11-12)
- Texas Comptroller of Public Accounts— Requirements for Reporting and Paying Franchise Tax (checked 2026-11-12)
- Texas Legislature— Tax Code ch. 171, subchapters F and G (forfeiture) (checked 2026-09-25)
- Texas Secretary of State— Registered agents and annual report requirements (checked September 2026)
Last reviewed November 2026 against the Texas Comptroller of Public Accounts and the statutes above. Not legal or tax advice: the filing office has the final word on your entity.
Texas
Hand us every Texas franchise tax report
Send us the list of entities. We confirm each one’s status with the Comptroller, file on schedule and track the next date. Quotes are custom to your portfolio of entities and states, and most are same-day.