State filing guide

Texas LLC Filing Deadlines: Franchise Tax & Public Information Report, Fees & Due Dates

Last checked October 2026 against the official sources linked below. General information, not legal advice.

Texas doesn't have an annual report. If you searched for the 'Texas LLC annual report deadline,' here is what you actually file: every Texas LLC files with the Texas Comptroller by May 15 each year (next: May 15, 2027). For most small LLCs that filing is just the Public Information Report (Form 05-102), with no payment due. Only LLCs above $2.65 million in annualized revenue file the full Franchise Tax Report too.

Every Texas LLC files with the Texas Comptroller by May 15 each year. At or below $2.65 million in annualized revenue you owe no tax and file only the Public Information Report (Form 05-102), which lists the LLC's managers, officers, and registered agent; above the threshold, you file the full Franchise Tax Report too. File through the Comptroller's Webfile system. Filing the PIR late carries no $50 penalty, per the Comptroller's standing Tax Policy News guidance; if you do owe franchise tax, late filing costs 5% of the tax due (10% if you are more than 30 days late). Ignore the Comptroller's Notice of Intent to Forfeit for 45 days after it is mailed and the state can forfeit your right to transact business, and after forfeiture, the responsible individuals become personally liable for debts the LLC creates or incurs in Texas (Tax Code §171.255, applied to LLCs via §171.2515(b)).

Quick reference

Filing	Public Information Report (Franchise Tax Report also required above $2.65M revenue)
Due	May 15 every year
Fee	$0 if revenue is at or below $2.65M
Where to file	Texas Comptroller
Late penalty	5% of tax due if up to 30 days late, 10% after; no $50 penalty on a late PIR/OIR at or below the no-tax-due threshold
If you miss it	Forfeiture of the right to transact business 45 days after the Comptroller mails the Notice of Intent to Forfeit; officers/directors personally liable for Texas debts after forfeiture
First filing	New entities: confirm your first due date with the Comptroller; liability phases in after formation

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What happens if you miss the Texas deadline

There is no $50 penalty for filing the Public Information Report late. the Comptroller says so explicitly in its Tax Policy News, standing guidance repeated since 2024. If you owe franchise tax and file late, the penalty is 5% of the tax due, assessed the day after the deadline, with another 5% stacked on if you are still delinquent 30 days later. Either way, do not treat the missing fine as a free pass.

The real danger is forfeiture. After you miss the May 15 due date, the Comptroller mails a Notice of Intent to Forfeit, and if you fail to file or pay within 45 days after that notice is mailed, the Comptroller can forfeit your LLC's right to transact business in Texas. A forfeited LLC cannot legally operate, defend a lawsuit, or use Texas courts.

Worst of all: under Texas Tax Code §171.255, once forfeiture happens, the responsible individuals (the statute speaks of a corporation's directors and officers, applied to LLCs through §171.2515(b)) become personally liable for every debt the LLC creates or incurs in Texas after the due date until the LLC's privileges are revived. The liability shield, the entire reason the LLC exists, is pierced by a missed $0 filing.

How to file the Texas Public Information Report (Franchise Tax Report also required above $2.65M revenue)

Go to the Texas Comptroller's franchise tax page and open Webfile, the online filing system.
Enter your LLC's Texas taxpayer number (11 digits) and Webfile number (printed on your prior notices) to log in.
Above $2,650,000 in annualized total revenue (report years 2026–2027), complete the Franchise Tax Report (EZ or Long Form). At or below the threshold, skip it: you owe no tax and file only the Public Information Report (next step).
Complete the Public Information Report (Form 05-102) with current managers/officers and registered agent information. No fee.
Submit before May 15 and save the confirmation. Mark next May 15 now: if you miss it, the Comptroller mails a Notice of Intent to Forfeit, and the 45-day forfeiture clock starts when that notice is mailed.
Let LLC Keeper remind you next time: find your LLC with the checker below (free for your first LLC), and get an email before each deadline with a direct link to Texas Comptroller.

Frequently asked questions

Does Texas have an LLC annual report?

No. Texas has no annual report. Every LLC files a Public Information Report (Form 05-102) with the Texas Comptroller by May 15 each year, plus a Franchise Tax Report only if annualized revenue is above $2.65 million.

Do I need to file a Texas franchise tax report if my LLC made no money?

Not the franchise tax report. Since 2024, LLCs at or below the no-tax-due threshold ($2,650,000 for 2026–2027) file only the Public Information Report (Form 05-102); the old No Tax Due Report was discontinued. The PIR itself is still mandatory: skip it and you face the same forfeiture path.

What happens if I don't file the Texas franchise tax report?

No $50 penalty applies to a late Public Information Report. The Comptroller's Tax Policy News states this explicitly. If you owe franchise tax, expect 5% of the tax due (another 5% after 30 days). 45 days after the Comptroller mails the Notice of Intent to Forfeit, the Comptroller can forfeit your right to transact business, and the responsible individuals become personally liable for Texas debts incurred after the due date (Tex. Tax Code §171.255, applied to LLCs via §171.2515(b)).

I just formed my Texas LLC. When is my first franchise tax report due?

New entities phase into liability, so confirm your first due date with the Comptroller's instructions for new entities rather than assuming the next May 15.

What is the Texas Public Information Report?

Form 05-102, filed with the franchise tax report, or on its own for below-threshold LLCs since 2024. It lists the LLC's managers, officers, and registered agent so the state's records stay current. No payment is due with it: below the no-tax-due threshold you owe no tax and simply file.

Can a forfeited Texas LLC be revived?

Yes. File all missing reports, pay all tax, penalties, and interest, and the Comptroller restores the LLC's right to transact business. Personal liability incurred during forfeiture, however, does not retroactively disappear.