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Search "Texas LLC annual report" and you'll get a lot of confident answers about a filing that doesn't exist under that name. Texas LLCs file no annual report with the Secretary of State. What Texas requires instead is an annual franchise tax filing with the Comptroller of Public Accounts, due May 15. That distinction matters, because the two most expensive Texas mistakes both come from misreading it: assuming you owe nothing and therefore file nothing, and assuming the Secretary of State will remind you.
| Filing | Agency | When | Who files it |
|---|---|---|---|
| Franchise tax report (Long Form or EZ Computation) | Comptroller of Public Accounts | May 15 each year (next business day if it falls on a weekend or holiday) | Entities with annualized total revenue above the no-tax-due threshold |
| Public Information Report (Form 05-102) | Comptroller of Public Accounts | May 15 each year | LLCs, corporations and financial institutions — including those under the threshold |
| Ownership Information Report (Form 05-167) | Comptroller of Public Accounts | May 15 each year | Entities that don't file a PIR (e.g. partnerships, trusts) |
| Annual report to the Secretary of State | — | — | Not required for LLCs. The SOS side is registered-agent and registered-office maintenance |
For the 2026 report year the no-tax-due threshold is $2.65 million in annualized total revenue. Most small LLCs sit well below it and owe $0 in franchise tax. That part is genuinely simple.
Here's where owners get caught. For reports originally due on or after January 1, 2024, the Comptroller discontinued the No Tax Due Report — the form small entities used to file to say "we owe nothing." A lot of owners heard "you don't have to file the No Tax Due Report anymore" and reasonably concluded they had nothing to file at all. That's not what changed. An entity at or below the threshold is still required to file a Public Information Report (Form 05-102) or an Ownership Information Report (Form 05-167).
Plain version: below $2.65M you skip the tax computation, not the filing. Miss the PIR and you're a delinquent filer even though your tax bill was zero.
Above the threshold, Texas gives you two report options — and you choose:
Filing runs through Webfile (the Comptroller's eSystems), approved software providers, approved form providers, or paper forms. Payment method is keyed to how much tax you paid in the preceding state fiscal year: at $500,000 or more, TEXNET is the only acceptable payment method; between $10,000 and $499,999 you can use Web EFT/credit card via Webfile, approved providers, or TEXNET; below $10,000 a check is also acceptable.
| Situation | Consequence |
|---|---|
| Report filed after May 15 | $50 penalty per report — assessed even if no tax is due |
| Tax paid 1–30 days late | 5% penalty on the tax |
| Tax paid more than 30 days late | 10% penalty on the tax |
| Filing requirements left unmet | Notice of Forfeiture of Right to Transact Business — resolved by filing the delinquent report and paying the tax, late penalties and interest |
The $50 report penalty is the one worth internalizing: it applies to the report, not the tax. A zero-tax LLC that forgets its Public Information Report still gets it.
Texas escalates from penalty to forfeiture of the right to transact business in the state. That's the same class of problem as administrative dissolution elsewhere: it surfaces at exactly the wrong moment — a closing, a loan, a lease, a sale — and the fix requires curing the underlying filings first. The general anatomy of that spiral, and how reinstatement usually works, is covered in missed your LLC annual report? what actually happens.
Texas is a useful contrast with California, which splits obligations across two agencies on two clocks — see the California LLC deadline guide. If you're unsure which category your state's obligation falls into at all, start with franchise tax vs. annual report, explained.
Hold entities in more than one state? Texas keys off May 15, California off your anniversary month, Delaware off June 1. EntityMinder puts every entity's deadline in one calendar with reminders before each date. The beta waitlist is open; planned pricing is $9/month.
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