5 months ago · Updated 4 days ago
Texas doesn't use a traditional annual report filed with the Secretary of State. For LLCs, the recurring information filing is the Public Information Report (PIR) with the Texas Comptroller, generally due by May 15. This guide focuses on the PIR, the annual filing process, deadlines, and good-standing consequences. For thresholds, tax rates, and taxable-margin calculations, use our Texas franchise tax guide.
- Does Texas Require an Annual Report for LLCs?
- What Is the Texas Public Information Report?
- Texas Annual Franchise Tax Report Overview
- No-Tax-Due Rules: Who Owes $0
- Texas Annual Report Due Date and Extension
- How to File the Texas Annual Compliance Reports
- Penalties for Missing the Deadline
- How to Keep Your Texas LLC in Good Standing
- Common Texas Compliance Mistakes
- Foreign LLC Annual Report Requirements in Texas
- Frequently Asked Questions
Does Texas Require an Annual Report for LLCs?
Not in the way most states do. Texas doesn't require a traditional Texas annual report filed with the Secretary of State. What Texas does require is an annual filing with the Texas Comptroller — specifically a Franchise Tax Report and a Public Information Report (PIR). Both are due every year by May 15, regardless of whether your LLC owes any tax.
When people search for a "Texas SOS annual report" or a "Texas secretary of state annual report," they're often confused — there is no annual report filed with the SOS. The obligation goes to the Texas Comptroller, not the Secretary of State. Many LLC owners miss this distinction and end up with unfiled reports.
The Texas LLC annual report obligation applies to every active LLC in the state — single-member, multi-member, domestic, and foreign — regardless of revenue or activity level. An LLC that earned zero income in 2025 still must file a PIR by May 15, 2026.
What Is the Texas Public Information Report?
The Texas annual public information report (Form 05-102) is the LLC's annual disclosure to the Texas Comptroller. It contains the names and addresses of your LLC's officers, directors, and managers. The Comptroller forwards this data to the Texas Secretary of State, where it becomes part of the public SOS database.
Your taxpayer number is issued by the Texas Comptroller when your LLC is formed. It appears on your franchise tax correspondence.
This is the main purpose of the PIR — public disclosure of who runs the LLC. Changes that occur after filing go on the next year's PIR; you don't need to file an amended report mid-year.
Confirm your current registered agent details are accurate. If they've changed since last year, update them before filing. Changes to your registered agent must be filed with the SOS (Form 401), not just the Comptroller. See changing registered agent →
Must be signed by an officer, director, or other authorized person. Cannot be left unsigned.
LLCs below $2.65M revenue file a PIR only. LLCs above the threshold file the franchise tax report alongside the PIR.
When does your first PIR come due? If your LLC is formed in 2025, your first PIR is due May 15, 2026 — the year after formation, not the same year. An LLC formed in February 2026 won't file its first PIR until May 15, 2027.
Texas Annual Franchise Tax Report Overview
The PIR and Texas franchise tax are related because both are administered through the Texas Comptroller, but they serve different purposes. This page stays focused on the annual information filing. For the current threshold, tax rates, filing method, and taxable-margin calculations, see the full Texas franchise tax rates and thresholds → guide.
Keep the filings separate: this guide explains the PIR and annual information-filing process. The dedicated franchise tax guide owns the current tax threshold, rates, calculations, and tax-specific filing rules.
Does $0 Franchise Tax Mean No PIR Filing?
No. Owing $0 in franchise tax does not automatically remove the PIR filing obligation. The annual information filing and the tax calculation are separate parts of Texas compliance.
Do not use the tax amount alone to decide whether your annual information filing is complete. Use this page for the PIR process and the Texas franchise tax guide for the separate tax rules.
For the current revenue threshold and taxable-margin calculation methods, see how Texas franchise tax is calculated →
Texas Annual Report Due Date and Extension Options
The Texas annual report due date is May 15 every year — fixed, not based on your LLC's formation anniversary. For 2026, May 15 falls on a Friday, so the deadline holds as-is. If May 15 ever falls on a weekend or state holiday, the deadline shifts to the next business day.
An extension gives you more time to file — not more time to pay. If your LLC owes franchise tax, payment is still due May 15. If your extension payment (90% of current year or 100% of prior year) falls short, penalties and interest apply from May 15 even if you filed on time in November.
How to File the Texas Annual Compliance Reports
The fastest way to complete your Texas annual report online filing is through the Texas Comptroller's Webfile system — available 24/7. Most LLCs below the $2.65M threshold can file in under 20 minutes.
Log Into Texas Comptroller Webfile
Go to comptroller.texas.gov and access Webfile. You'll need your 11-digit Texas taxpayer number (found on any prior Comptroller correspondence or your original registration notice). If you can't find it, use the SOS business search tool to look up your entity and find the taxpayer number.
Determine Which Report You Need
If your annualized total revenue was ≤ $2.65M for the 2025 period: file a PIR only. If above the threshold: file the appropriate franchise tax form (EZ Computation for revenue ≤ $20M, Long Form for revenue > $20M) plus the PIR.
Complete and File the Public Information Report
Enter your officer/manager names and addresses, registered agent details, and accounting period. Review carefully before submitting — you can't easily amend a PIR once filed. Sign as an authorized officer.
File and Confirm Submission
Submit via Webfile. You'll receive immediate electronic confirmation. Save it — this is your proof of compliance. The Comptroller forwards PIR data to the Texas Secretary of State, which updates your entity's public record.
File through the official Texas Comptroller Webfile system for annual PIR and franchise-tax filings.
Mail Filing Option
If you prefer paper, downloadable PDF versions of all 2026 Texas annual franchise tax report forms are available on the Comptroller's website. Mail completed forms to:
Texas Comptroller of Public Accounts
P.O. Box 149348
Austin, TX 78714-9348
Must be postmarked by May 15. Online filing via Webfile is strongly recommended — it's faster, timestamped, and provides immediate confirmation.
Penalties for Missing the Texas Annual Report Deadline
The consequences for missing the Texas annual report filing deadline escalate quickly. A late PIR triggers an immediate $50 penalty — even when no tax is owed — and continued non-filing leads toward forfeiture of your LLC's legal standing and personal liability for its debts. If your LLC owes franchise tax, missing the deadline also triggers escalating tax-specific penalties and interest — see the full breakdown in Texas franchise tax penalties →.
When a Texas LLC is forfeited, it loses the right to sue or defend itself in a Texas court. Every officer, director, partner, member, or owner becomes personally liable for certain debts of the entity under Texas Tax Code §171.255. The liability shield that made the LLC worth forming — gone. Reinstatement requires filing all delinquent reports, paying accumulated penalties, and waiting for SOS processing. The total cost is often far higher than simply filing on time.
How to Keep Your Texas LLC in Good Standing
Good standing in Texas means your LLC is current on all franchise tax filings and PIRs, has a valid registered agent on file, and has no outstanding notices from the Comptroller or Secretary of State. Here's what it takes to stay there without thinking about it every year.
For a full comparison of registered agent services and compliance support features, see our best registered agent services guide →
Common Texas Compliance Mistakes
These are the errors Texas LLC owners make most often — all preventable, all with consequences that cost more to fix than to avoid.
Foreign LLC Annual Report Requirements in Texas
Foreign LLCs — entities formed in another state but registered to do business in Texas — have the same Texas annual franchise tax report filing obligations as domestic Texas LLCs. If a foreign LLC has nexus in Texas, it files a PIR and the applicable franchise tax report by May 15 each year.
A foreign LLC registered in Texas must maintain a Texas registered agent (with a physical TX address), file its annual PIR and any applicable franchise tax reports by May 15, and keep its registration current with the Texas SOS. Failure results in revocation of the foreign registration — equivalent to forfeiture for domestic entities. See our Texas foreign LLC registration guide →
Foreign LLCs ending their Texas nexus must file a final report and pay any outstanding tax within 60 days of ceasing Texas business activity. This is separate from withdrawing registration with the SOS, which requires its own form and process.
Texas LLC Compliance Cost — Year 1 vs. Ongoing
First PIR due following May 15
Annual report filing fee: $0
Franchise tax (most LLCs): $0
Franchise tax (if ≤$2.65M): $0
Registered agent (optional): $125/yr
Filing: Online via Webfile, free
5-10% on unpaid tax
Interest after day 60
Reinstatement fees if forfeited
Texas doesn't use a traditional Secretary of State annual report for LLCs. The recurring information filing is the Public Information Report (PIR) with the Texas Comptroller, generally due by May 15. Keep the PIR task separate from the franchise tax calculation: use this page for annual information filing and the dedicated franchise tax guide for thresholds, rates, and tax-specific rules. Missing required annual filings can trigger penalties and eventually affect the LLC's standing.
Florida — $138.75/yr report fee · Due May 1 annually
Wyoming — ~$62/yr report fee · Anniversary month
Delaware — $400/yr franchise tax · Due June 1 annually
Frequently Asked Questions
Does Texas require an annual report for LLCs?
Texas doesn't use the term "annual report." Instead, every Texas LLC files a Public Information Report (PIR) and the applicable franchise tax report with the Texas Comptroller by May 15 each year. This functions as the annual compliance obligation — but it's filed with the Comptroller, not the Secretary of State, and it's free to file.
What is the Texas LLC annual report due date?
The Texas annual report due date is May 15 every year — fixed, not based on your LLC's formation anniversary. For 2026, May 15 falls on a Friday. If May 15 ever falls on a weekend or state holiday, the deadline shifts to the next business day. An extension to November 15 is available if you meet specific prepayment requirements by May 15.
What is the Texas LLC annual report fee?
The Texas LLC annual report fee is $0 — the PIR and franchise tax filing are free to submit via the Texas Comptroller's Webfile system. There is no state filing fee for the annual compliance reports. The only cost is the $50 late penalty if you miss the May 15 deadline.
How do I file the annual franchise tax report in Texas?
To file the annual franchise tax report in Texas, log into the Texas Comptroller's Webfile system at comptroller.texas.gov using your 11-digit taxpayer number. Select the appropriate report type (PIR only if revenue ≤ $2.65M, or the applicable franchise tax form if above the threshold). Complete the required fields and submit online. The Texas annual report online filing system provides immediate electronic confirmation.
Does my Texas LLC need to file if it had no income?
Yes. Every active Texas LLC must file a PIR by May 15 annually — regardless of income, revenue, or activity. Zero-income LLCs file a PIR and owe $0 in franchise tax (well below the $2.65M threshold), but the filing itself is mandatory. Missing it triggers a $50 penalty and risks forfeiture.
Does owing $0 in franchise tax mean I can skip the PIR?
No. The PIR is the annual information filing and the franchise tax calculation is a separate question. If you need the current no-tax-due threshold or tax calculation rules, use the Texas franchise tax guide.
What happens if I miss the Texas annual report deadline?
Missing the May 15 Texas annual report filing deadline triggers an immediate $50 penalty — even if your LLC owes no tax. If the filing remains overdue, the Comptroller issues a "Notice of Intent to Forfeit" and eventually forfeits your LLC's right to do business. Forfeited LLCs can't sue in Texas courts, and members become personally liable for certain entity debts. Reinstatement requires filing all late reports, paying all penalties, and filing with the SOS.
Is there a Texas LLC annual report filing online?
Yes. The Texas Comptroller's Webfile system accepts all Texas annual franchise tax report filings online at comptroller.texas.gov. It's available 24/7 and provides immediate confirmation of submission. Texas annual report online filing via Webfile is the recommended method — faster than mail and provides electronic proof of compliance.
What is the difference between the PIR and the Franchise Tax Report?
The PIR (Public Information Report) is the annual disclosure of your LLC's officers, managers, and registered agent — submitted every year by all LLCs. The Texas annual franchise tax report calculates whether tax is owed based on your revenue margin. LLCs below $2.65M revenue file only the PIR. LLCs above the threshold file both. Both are due May 15 and are submitted to the Comptroller (not the SOS).
When is my Texas LLC's first annual report due?
Your Texas LLC's first PIR is due on May 15 of the year after formation. For example, an LLC formed in October 2025 would file its first PIR by May 15, 2026. An LLC formed in January 2026 would first file by May 15, 2027. The obligation begins the year after formation, not in the same year.