Work out my cost
From the Comptroller’s own pages · checked October 22, 2026

Texas Public Information Report

Texas LLCs don’t file an annual report with the Secretary of State. They file a free Public Information Report with the Comptroller (the Texas tax office) every May 15, even when no franchise tax (a yearly state business tax) is owed, and the first one is due the May after you form.

DueMay 15next business day if it is a weekend
Costs$0no tax below $2.65 million of revenue
If lateLose rightsthe LLC can lose its right to do business in Texas
Where to fileWebfilethe Comptroller’s site, account needed
You needXT numberyour Webfile number, on your franchise tax notice
Form05-102the Public Information Report

Your dates

When yours is due

Put in the date your LLC was set up, or will be, to see the actual dates. Leave it blank to see the rule for each one.

Public Information Report (free), May 15

Worked out from Texas's rules, checked 21 October 2026. Check the date with the state before you rely on it.

Not formed yet? The guide to starting an LLC in Texas covers every step before this one. To see what this filing adds to the cost of running the LLC over five years, with every other state fee, use the LLC cost calculator.

Who files, and when

Who files
Every LLC formed in Texas, or with nexus in Texas (enough business ties to Texas to be taxed there), must file every year. This applies even if it owes no franchise tax (a yearly state business tax). Not required to file: qualifying new veteran-owned businesses (for their first five years), businesses that count as passive (earning almost all their income from investments such as interest and dividends) or exempt (excused from the tax by law) under Texas tax rules, and businesses formed outside Texas with no Texas nexus.
When it’s due
Fixed date: May 15 each year. If May 15 is a weekend or holiday, it is due the next business day.
When you can file
You file it with the franchise tax (a yearly state business tax) report for that report year. It is due May 15. We found no official date when filing opens.
Your first one
May 15 of the year after the year your LLC first came under the franchise tax (a yearly state business tax) rules. An LLC formed in 2026 files its first Public Information Report (PIR) by May 15, 2027. That date is a Saturday, so under the weekend rule it moves to the next business day.

This changed from the 2024 report year (the year the report is due), under Senate Bill 3 of 2023. Your LLC’s total revenue is annualized: if your accounting period was shorter than 12 months, it is scaled up to a full year. If that figure is at or below the no tax due threshold (the revenue limit under which no franchise tax is owed), your LLC owes no tax. It also does not file a No Tax Due Report, because that form (Form 05-163) was discontinued. But it must still file the Public Information Report (PIR). The threshold is $2,650,000 for 2026 and 2027 reports ($2,470,000 for 2024 and 2025).

Need more time? If your LLC is at or below the no tax due threshold (the revenue limit under which no franchise tax is owed) and cannot file its Public Information Report (PIR) by the due date, it can file an extension request with no money attached. For LLCs that are not required to pay by EFT (electronic funds transfer, a direct bank payment), this extension runs to November 16 for the 2026 report.

Step by step

How to file it

  1. 01

    Open the filing page

    Go to Webfile, the Texas Comptroller's online filing system (eSystems). Yes. Webfile (the Comptroller's online filing system) needs an eSystems user profile (a login account on the Comptroller's eSystems website). To add your franchise tax (a yearly state business tax) account, you need two numbers. One is your 11-digit Texas taxpayer number (the ID number the Comptroller gives your LLC). The other is your XT Webfile number (the code for filing in Webfile): XT plus six digits, printed at the top of your franchise tax notice or filing reminder. Lost your XT number? Call 800-442-3453 (you will be asked for details that identify you) or email Webfile support.

  2. 02

    Have these ready

    • Your 11-digit Texas taxpayer number (the ID number the Comptroller gives your LLC) and your XT Webfile number (the code starting with XT, for filing in Webfile).
    • Your mailing address, and your principal office or principal place of business (your LLC's main business address).
    • Your Secretary of State file number (or your Comptroller file number).
    • The name, title and mailing address of every manager, every owner (member) if your LLC is member-managed (run by its owners), and any officers, as of the date you file.
    • Section B: any corporation, LLC, limited partnership (LP), professional association (PA) or financial institution that your LLC owns 10% or more of. Give its state of formation, its Secretary of State file number and the percentage.
    • Section C: any business of those types that owns 10% or more of your LLC.
    • The registered agent (the person or company that receives legal papers for your LLC) and registered office (the agent's official address in Texas) now on file. They are shown only so you can check them.
    • Signer: an officer, manager, owner (member) or other person allowed to sign. A paid preparer may sign.
  3. 03

    Check, sign and pay

    No filing fee for the Public Information Report (PIR). No franchise tax is owed when total revenue, scaled up to a full year if your accounting period was shorter (annualized), is at or below $2,650,000 (2026 and 2027 reports). None, if you file only the Public Information Report (PIR).

  4. 04

    Or file on paper

    Download Form 05-102 for the report year (the 2026 version is 05-102-a-26.pdf). Sign it and mail it to Texas Comptroller of Public Accounts, P.O. Box 149348, Austin, TX 78714-9348. You can also file it at a Comptroller field office or through approved tax software.

If it’s late or missed

Late fee
There is no $50 late penalty for a late Public Information Report (PIR). The $50 penalty is for late franchise tax reports, which LLCs with no tax due no longer file.
If you still don’t file
If your LLC’s tax account is not up to date, the Comptroller mails a Notice of Intent to Forfeit Right to Transact Business (Form 05-211). Forfeiture means the state takes away a right as a penalty. If you do not file the Public Information Report (PIR) within 45 days of that notice, your LLC can lose its right to do business. Then it cannot sue in Texas courts, and its managers and owners (members) become personally responsible for certain LLC debts. If your LLC still has not filed within 120 days of losing that right, its Secretary of State registration can also be taken away (Form 05-213 notice).
Putting it right
$0 to the Comptroller for the Public Information Report (PIR). If the Secretary of State took away (forfeited) your registration: $75 for the Secretary of State’s Application for Reinstatement and Request to Set Aside Tax Forfeiture (Form 801), which brings your LLC back. 1) File every missing Public Information Report (PIR). If your LLC is above the no tax due threshold (the revenue limit under which no franchise tax is owed), also file any franchise tax report and payment. 2) If the Secretary of State forfeited your LLC (took away its registration), ask for a tax clearance letter (a letter from the Comptroller saying your LLC’s taxes and reports are up to date) (Form 05-377) in Webfile (the Comptroller’s online filing system) or on Form 05-391. Wait 2 to 3 business days after any payment. 3) File the Secretary of State reinstatement (bringing your LLC back) through SOSPortal, with the tax clearance letter and the fee. There is no time limit for reinstating after a tax forfeiture.

Changing your details on the report

Registered agent
No. Changes to your registered agent (the person or company that receives legal papers for your LLC) or registered office must be filed with the Secretary of State, not on the Public Information Report (PIR).
Addresses
Yes. Mark the circle if your mailing address changed, and fill in your principal office (your LLC’s main business address).
Managers and owners
Yes. Section A lists your current managers, your owners (members) if your LLC is member-managed (run by its owners), and your officers. Changes after you file wait for next year’s Public Information Report (PIR). The exception is an error or an urgent need. Then you send a corrected (amended) PIR by mail or fax with a cover letter.
Cost
Registered agent change with the Secretary of State (Form 401): $15. No fee for changes on the Public Information Report (PIR).

Watch out for these traps

  • 'No tax due' does not mean 'nothing to file'. The Public Information Report (PIR) is still due every May 15. If you skip it, your LLC can lose (forfeit) its right to do business, and managers can become personally responsible for some debts.

    Official source

  • The No Tax Due Report (Form 05-163) no longer exists from 2024 onwards. Old guides that tell you to file it are out of date.

    Official source

  • You cannot change your registered agent (the person or company that receives legal papers for your LLC) on the Public Information Report (PIR). That needs a separate $15 filing with the Secretary of State.

    Official source

  • The free 'Franchise Tax Account Status' search online (once called 'good standing', meaning up to date with the state) is not the same as the certificate you need to reinstate (bring back) or close an LLC with the Secretary of State.

    Official source

Questions people ask

Do I have to file a Texas franchise tax report if my LLC owes no tax?

Since 2024, an LLC at or below the no tax due threshold (the revenue limit under which no franchise tax is owed: $2.65 million for 2026 and 2027) files no franchise tax (a yearly state business tax) report. But it must still file the Public Information Report, a yearly form that lists who runs your LLC.

When is the Texas Public Information Report due?

May 15 each year, starting the year after your LLC was formed. If May 15 falls on a weekend or holiday, it is due the next business day.

Is there a penalty for filing the Texas Public Information Report (PIR) late?

There is no $50 late penalty for a Public Information Report (PIR). But if you do not file it, you get a Notice of Intent to Forfeit (a warning that the state may take away your LLC's right to do business). After 45 days, your LLC loses the right to do business in Texas.

Where do I find my Texas Webfile number?

It is the number starting with XT at the top of your franchise tax (a yearly state business tax) notice or filing reminder. You use it in Webfile, the Comptroller's online filing system. You also need your 11-digit taxpayer number (the ID number the Comptroller gives your LLC).

Official pages this page is checked against

Checked October 22, 2026. Not legal or tax advice.