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 every May 15, even when no franchise 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
LateForfeitureof the right to do business in Texas
File atWebfileComptroller, account needed
You needXT numberfrom your franchise tax notice
Form05-102the Public Information Report

Your dates

When yours is due

Put in the date your LLC was formed to see every filing date, then add them to your calendar.

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 organized in Texas or with nexus in Texas, every year, even when it owes no franchise tax. Not required: qualifying new veteran-owned businesses (first five years), passive entities, exempt entities, and entities not organized in Texas without Texas nexus.
When
Fixed date: May 15 each year. If May 15 falls on a weekend or holiday, the due date is the next business day.
Window
Filed with the annual franchise tax report for the report year; due May 15. No official opening date was found.
First one
May 15 of the year after the year the LLC became subject to franchise tax. An LLC formed in 2026 files its first PIR by May 15, 2027 (a Saturday, so the next business day applies under the weekend rule).

Since the 2024 report year (Senate Bill 3, 2023), an LLC whose annualized total revenue is at or below the no tax due threshold does not file a No Tax Due Report (Form 05-163 was discontinued) and owes no tax, but must still file the PIR. The threshold is $2,650,000 for 2026 and 2027 reports ($2,470,000 for 2024 and 2025).

Extension: An LLC at or below the threshold that cannot file its PIR by the due date can file a zero-money extension request (non-EFT 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 (Texas Comptroller eSystems). Yes. Webfile needs an eSystems user profile. To add the franchise tax account you need the 11-digit Texas taxpayer number and the XT Webfile number (XT plus six digits) printed at the top of your franchise tax notice or filing reminder. Lost XT number: call 800-442-3453 (asks for identifying details) or email Webfile support.

  2. 02

    Have these ready

    • 11-digit Texas taxpayer number and XT Webfile number.
    • Mailing address and principal office / principal place of business.
    • Secretary of State file number (or Comptroller file number).
    • Name, title and mailing address of every manager, every member if member-managed, and any officers, as of the filing date.
    • Section B: any corporation, LLC, LP, PA or financial institution in which your LLC owns 10% or more (state of formation, Secretary of State file number, percentage).
    • Section C: any such entity that owns 10% or more of your LLC.
    • Registered agent and registered office currently on file (shown for checking only).
    • Signer: an officer, manager, member or other authorized person (a paid preparer may sign).
  3. 03

    Check, sign and pay

    No filing fee for the PIR. No franchise tax is owed when annualized total revenue is at or below $2,650,000 (2026 and 2027 reports). None for a PIR-only filing.

  4. 04

    Or file on paper

    Download Form 05-102 for the report year (2026 version: 05-102-a-26.pdf), sign it and mail it to Texas Comptroller of Public Accounts, P.O. Box 149348, Austin, TX 78714-9348. It can also be filed 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 PIR. The $50 penalty applies to late franchise tax reports, which no-tax-due LLCs no longer file.
Then
If the account is not current, the Comptroller mails a Notice of Intent to Forfeit Right to Transact Business (Form 05-211). If the PIR is not filed within 45 days of that notice, the LLC’s right to transact business can be forfeited: it cannot sue in Texas courts and its managers and members become personally liable for certain LLC debts. An LLC that still has not filed within 120 days of that forfeiture is subject to having its Secretary of State registration forfeited (Form 05-213 notice).
Putting it right
$0 to the Comptroller for the PIR. If the Secretary of State forfeited the registration: $75 for the Secretary of State Application for Reinstatement and Request to Set Aside Tax Forfeiture (Form 801). 1) File every missing PIR (and any franchise tax report and payment if above the threshold). 2) If the Secretary of State forfeited the LLC, request a tax clearance letter (Form 05-377) in Webfile or on Form 05-391; wait 2 to 3 business days after any payment. 3) File the Secretary of State reinstatement with the tax clearance letter and fee through SOSPortal. There is no time limit on reinstating after a tax forfeiture.

Changing details on the way

Agent
No. Registered agent and registered office changes must be filed with the Secretary of State, not on the PIR.
Addresses
Yes. Mark the circle if the mailing address changed and fill in the principal office.
Managers
Yes. Section A lists the current managers, members (if member-managed) and officers. Changes after filing wait for the next year’s PIR unless there is an error or urgent need (amended PIR by mail or fax with a cover letter).
Cost
Agent change at the Secretary of State (Form 401): $15. No fee for changes on the PIR.

Watch out for these

  • 'No tax due' does not mean 'nothing to file'. The PIR is still due every May 15, and skipping it can forfeit the LLC's right to do business and make managers personally liable for some debts.

    Official source

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

    Official source

  • You cannot change your registered agent on the PIR. That needs a separate $15 filing with the Secretary of State.

    Official source

  • The free 'Franchise Tax Account Status' online search (formerly 'good standing') is not the same as the certificate needed to reinstate 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 ($2.65 million for 2026 and 2027) files no franchise tax report, but must still file the Public Information Report.

When is the Texas Public Information Report due?

May 15 each year (next business day if it falls on a weekend or holiday), starting the year after the LLC was formed.

Is there a penalty for filing the Texas PIR late?

There is no $50 late penalty for a PIR, but an unfiled PIR leads to a Notice of Intent to Forfeit and, after 45 days, loss of 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 notice or filing reminder; you also need your 11-digit taxpayer number.

Official pages this page is checked against

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