Filing the Texas Annual Report: Due Date, Fee and Steps

Texas replaced the annual report with a tax filing. The Secretary of State collects nothing yearly from a for-profit LLC or corporation; the Texas Comptroller collects two linked reports every year instead, and both hit the same May 15 deadline. Everything you need is below.

Is There a Texas Annual Report?

No SOS annual report. Yes Comptroller filing. For-profit LLCs and corporations owe no recurring report to the Texas Secretary of State at all. The recurring obligation is the Franchise Tax Report plus the Public Information Report (PIR, Form 05-102), filed together with the Texas Comptroller of Public Accounts. Authority: Tex. Tax Code § 171.203 and Comptroller rule 34 Tex. Admin. Code § 3.582, under the franchise tax chapter, Tax Code Ch. 171.

Texas Annual Report Due Date: May 15

• Deadline: May 15, every year the entity exists
• Window opens: January 1 of the report year
• Agency: Texas Comptroller of Public Accounts, not the SOS
• Applies to: domestic and foreign LLCs alike, plus corporations, LPs, and most other taxable entities

Texas Annual Report Fee: $0 to the State

• SOS annual report fee: none. The report does not exist
• PIR filing charge: $0
• Franchise tax itself: revenue-dependent, and $0 for entities at or below the no-tax-due threshold
• Thresholds: $2.47 million annualized total revenue for report years 2024 and 2025; $2.65 million for 2026
• Form 05-163, the old standalone No Tax Due Report: discontinued for 2024 and later. Below-threshold entities skip the tax computation but the PIR still must be filed

Filing Steps: Franchise Tax Report + PIR

1. Pull the entity's Texas taxpayer number and SOS file number.
2. Compute annualized total revenue and check it against the threshold for your report year.
3. If tax is due, pick the right report: Form 05-158 (Long Form) or Form 05-169 (EZ Computation). Current versions are on the Comptroller's 2026 franchise tax forms page.
4. Complete the PIR, Form 05-102: Section A covers governing persons, Section B covers entities you own 10% or more of, Section C covers entities owning 10% or more of you.
5. Submit everything through the Comptroller's Webfile system, or send the signed paper PIR to the Comptroller's Austin address (P.O. Box 149348, Austin, TX 78714-9348).

What the PIR Discloses

• Names, titles, and mailing addresses of members, managers, officers, or directors
• Principal office and principal place of business
• Upstream and downstream 10% ownership relationships
• All of it public, surfaced through the Comptroller's Taxable Entity Search

One hard limit: the PIR cannot change your registered agent. Its agent section is informational only. Agent updates go to the Secretary of State as a separate filing; see changing your agent. Full requirements are on the Comptroller's PIR and OIR filing page.

Miss May 15? Penalties, Then Forfeiture

• $50 flat penalty for a late report
• +5% of any tax due when paid 1 to 30 days late
• +5% more when payment slides past 30 days
• Forfeiture: continued non-filing triggers Tex. Tax Code §§ 171.251-171.255. Corporate privileges are forfeited first; the endpoint is forfeiture of the certificate of formation for a domestic entity, or of the registration for a foreign one

Reinstating a forfeited entity is a far bigger project than filing a report on time.

No State Income Tax Does Not Mean No Filing

Texas famously skips personal income tax, and plenty of owners assume that means zero yearly paperwork. Wrong assumption. The franchise tax regime operates at the entity level, keyed to revenue, and its reports are mandatory even when the tax works out to $0. Treat May 15 like a tax deadline, because that is exactly what it is.

Where We Come In

We are the registered agent, not the tax preparer. The numbers stay with you or your accountant; what we guarantee is that the deadline never ambushes you. Your $99/year service includes reminders ahead of May 15, plus same-day scanning of any Comptroller or SOS notice that reaches your registered agent address.

Order Here