How To File The Texas Franchise Tax Public Information Report 2026 – (TX Annual Report)

Most state businesses are required to file an “LLC Annual Report” each year to confirm their current business information. This ensures that they remain compliant according to state laws. All Texas LLCs must file a “Texas Franchise Public Information Report (PIR)” instead, making it important to follow specific state rules.

You can read more about the Texas Franchise Tax.

If your LLC is located in Texas, the good news is that filing your PIR alone is free. Unlike other states, there’s no flat annual LLC reporting fee.

• You need to file a PIR once per year.
• Reports are due on May 15. If this falls on a legal holiday or a weekend, the due date is moved to the next business day.

With the mandatory nature of the unique Texas PIR, it’s important to get your filing process right. This article will focus on how to file your PIR correctly, including the different ways to submit it once completed.

Texas Franchise Tax Public Information Report Overview

The “Texas LLC Public Information Report (PIR)” contains key business details, including your LLC mailing address, your registered agent, and their official office address.

You must submit it every year on May 15 to the Texas Comptroller, regardless of your income.

Filing your PIR annually ensures that your LLC maintains accurate and up-to-date business information when operating within the state of Texas. It allows your LLC to continue operating within the Texas state rules while remaining in good standing.

1. How Much Does It Cost To File The PIR?

Filing the Texas Franchise Tax Public Information Report (PIR) is free of charge.

2. Where Do You Submit The PIR?

You can submit it online through the Texas Comptroller’s WebFile portal. Alternatively, you can file by mail using Form 05-102.

How To Submit The PIR Online (My Recommended Method)

Submitting your PIR online is much faster and more convenient than submitting it via mail. This is because you avoid the longer processing and delivery times. I recommend that you choose this method, unless you have a good reason for needing to file it by mail.

Follow these Texas Franchise Tax Public Information Report instructions:

1. Navigate To WebFile System

Navigate to the Texas Comptroller’s official eSystem called WebFile.

Next, log in using your WebFile user ID and password (If you already have an account).

Note: You’ll need to create an account if you don’t already have one.

Follow these steps to create a WebFile account:

1. Open the WebFile login page.
2. Click “Create Profile.”
3. Enter the required registration information.
4. Complete the additional security questions.
5. Check your email, then click the verification link.

Your WebFile account should now be active and ready to use.

2. Access Your LLC Public Information Report

Once you’ve logged in, navigate to your WebFile dashboard. Go to the section named “My Taxpayer Accounts” and click on your official LLC name.

Select “File a Public/Ownership Information Report” in the “Pay Taxes/Fees” column. Once this is checked, click “Continue.”

Choose the correct report year from the drop-down menu, then click “Continue” again.

If you get a “No Obligation“ message, it means that someone has likely already filed your PIR. If this happens, call the Texas Comptroller’s office at 512-463-4402. You’ll be put through to the Franchise Tax Questionnaire team to confirm whether this is the case.

3. Filling Mailing Address

Once you’ve chosen your official LLC name, your personal details, including your mailing address, should already be displayed according to current state records. Check that all information is correct and click “Continue” to move to the next step.

a. What Is Your Mailing Address?

Your mailing address is the one that you’ve designated to receive official correspondence. Remember, this doesn’t need to match the one stated on your LLC’s Certificate of Formation.

Your mailing address can be:

• Located in any U.S. state or country.
• Your office address.
• Your home address.
• A virtual office address.
• A mailbox rental address.

4. Principal Office & Principal Place of Business

The “Principal Office” section is optional, meaning you may leave it blank. If you don’t enter anything, the Comptroller will use your mailing address as your Principal Office.

a. What Is Your Principal Office?

You can enter terms such as “Main Office,” “Headquarters,” or something similar.

However, this field is also optional, and you can leave it blank.

b. What Is Your Principal Place Of Business?

Your principal place of business is the official physical address where your main business operations take place. You can either use your mailing address or leave this section blank.

These are the main guidelines to follow if you choose to fill this section in:

• Your principal place of business can’t be a P.O. Box.
• It can be an office address or a home address.
• It can be a virtual office address.
• It can be a mailbox rental address.

5. Officers, Directors, Members, Or Managers Information

Your next step is to list all members and managers, depending on how you manage your LLC.

• Member-managed LLC: All members (Owners) are directly involved in the company’s daily operations.
• Manager-managed LLC: Members appoint one or more managers to deal with daily operations. Non-managing members remain as passive owners.

If your LLC is member-managed, list the member(s). If it’s manager-managed, list the manager(s),

Provide the following details for each member or manager, depending on the answer:

1. Name: Provide the first and last name.
2. Title: “LLC Member,” “LLC Managing Member,” or “LLC Manager.”
3. Address: The address of the listed person (This can be in any state).
4. Term expiration date: Leave this field blank.
5. Director: Select “No” (This doesn’t apply to LLCs).

Once you’ve filled in all the required details, click “Add Another” to include additional members or managers. Once everyone is accounted for, proceed to the next step.

Read our article on Member-Managed Vs. Manager-Managed LLC for a detailed guide on the key differences.

6. Owned Entity(s)

Provide the following details for each of your owned subsidiaries if your LLC owns more than 10% of another entity. If it doesn’t, you can skip this step.

1. Name of owned (Subsidiary) corporation: Enter the official name of the subsidiary or corporation.
2. State of formation: The official state where it was formed.
3. Texas SOS file number: The Secretary of State number if the entity is registered in Texas.
4. Percentage of ownership: Your percentage ownership.

You can click “Add Another” if you need to report more than one subsidiary/ownership. If not, proceed to the next step.

7. Owned By, Corporation

You can also skip this next step if no holding company or corporation owns more than 10% of your LLC. If it does, provide the required information for each owner:

1. Name of parent or holding company: The official name of the parent or holding company.
2. State of formation: The official state where it was formed.
3. Texas SOS file number: The Secretary of State number if the company is registered in Texas.
4. Percentage of ownership: Their percentage ownership.

In case you need to include additional corporations, click “Add Another.” Otherwise, continue to step 8.

8. Registered Agent & Office

This is your final step before accepting the declaration statement and submitting your application.

Your Registered Agent’s official name and office address should already be on file in the corresponding boxes. While you can’t change the name of the official office, you can update the address if needed.

Any other required changes must be filed directly with the Texas Secretary of State using one of these methods:

• By mail: Download and complete the Statement of Change of Registered Office/Agent form (Form 401). Submit it via SOSDirect or send it by mail.
• Online: Open an SOSDirect account, fill out the required information, and submit Form 401 online.

Note: You’ll need to pay a filing fee of $15 to change your Registered Agent’s details.

9. Declaration Statement

Click the box on the left-hand side to agree to the terms and conditions. Once checked, click “Continue” to move to the review and submission stage.

10. Review & Submitting

It’s important to thoroughly check your filing information so it’s correct before submitting your form. If you don’t, you risk running into potential issues if the state notices any irregularities.

Click “Edit” if you need to change any of the required information. Once you’ve ensured that everything is correct, click “Continue” to submit your PIR.

Congratulations! You’ve reached the end of your online submission process!

11. Approval

You should see the confirmation page above after submitting your completed RIP form. If you don’t, you’ve done something wrong. This confirmation will be saved to your WebFile account history.

Tip: Even though your application is saved on the online portal, make sure you print or save the confirmation for your own records. It’s always good to have a backup in case anything goes wrong or you need to access a document quickly.

How To Submit The PIR By Mail

You can also file your Texas LLC Public Information Report by mail if you prefer. It’ll likely be slower than the online process, but it might be more suitable if you’re not comfortable with using technology.

In this section, I’ve discussed where to mail your Texas Franchise Tax Public Information Report.

You’ll largely follow the same process as above when completing your PIR by mail. However, instead of filling out the form online, you’ll fill it out on paper. Follow these three main steps to file it correctly:

1. Download The Comptroller Form

Navigate to the Texas Comptroller website’s “Franchise Tax Forms” section and download Form 05-102.

2. Complete The Form

Next, fill in the form using the same steps outlined above (In the online filing process). This should include your personal details, such as your mailing address, agent information, and office and member information.

If you get stuck, follow the built-in instructions on the PDF form.

3. Send The Form

Once completed and signed, print the form by clicking “Print Form.”

Mail it to:

TEXAS COMPTROLLER OF PUBLIC ACCOUNTS
P.O. box 149348
Austin, TX 78714-9348

Texas Public Information Report Reminder

It’s important to remember that you must complete and file this report each year, regardless of whether your LLC has any income. Ensure you complete it before the stated due date to avoid potential penalties or closure.

Penalties For Not Filing The Texas Franchise Tax Public Information Report

Your LLC risks losing its right to perform business transactions in Texas if you don’t file your PIR by the required May 15 deadline. This needs to be done each year unless stated otherwise by the state.

If you miss your deadline, the Comptroller and Secretary of State will issue a series of escalating notices before closing your LLC. These are:

1. First Notice

The Comptroller will send a warning notice called the “Texas Notice of Intent to Forfeit Right to Transact Business” (Form 05-211) to your mailing address if you don’t file your PIR within 60 days after the deadline.

2. Second Notice

If 60 days have passed and you still haven’t replied or acted on the first notice, the Comptroller will send you “Form 05-212, Texas Notice of Forfeiture of Right to Transact Business.” This confirms that your LLC has been formally shut down by the state.

If this happens, any LLC members and managers may become personally liable for any company filings and taxes.

a. Reinstating Your LLC With The Comptroller

If you want your LLC to earn back its good standing with the state, you need to follow the specific steps outlined by the Texas Comptroller:

1. File the required Public Information Report.
2. Pay your outstanding penalties, taxes, and interest if required.
3. Complete and submit a “Tax Clearance Letter Request for Reinstatement” (Form 05-391). This can be done through WebFile online or by mail.

Once you’ve completed step three and your request is approved, the Comptroller will issue you a “Tax Clearance Letter (Form 05-377).” This confirms that your LLC has been officially reinstated.

Read this article to review the full reinstatement process if you’re unsure of anything.

3. Final Notice

If 180 days have passed since being shut down by the Comptroller, you’ll be issued a final letter known as the “Forfeiture of Registration.”

This is a letter issued by the Texas Secretary of State. It formally tells you that your LLC has been shut down by the Secretary of State. In this case, you’ll need to file a Reinstatement Application and pay the required filing fee to reinstate your LLC.

a. Reinstating Your LLC With The Secretary of State

You’ll need to complete the initial Comptroller process and obtain a “Tax Clearance Letter (Form 05-337)” before filing your Reinstatement Application.

1. Follow the same steps above to complete the Comptroller process.
2. File an Application for Reinstatement (Form 801).
3. Submit Form 801 and Form 05-377 together to the Secretary of State. These can be filed online using SOSDirect or SOSUpload.

Once all steps are completed, the Secretary of State will decide whether to reinstate your LLC.

Texas Comptroller Contact Information

You can call the Texas Comptroller’s office at 512-463-4402 if you have any questions regarding your PIR application. Their business hours are 8 A.M. – 5 P.M. CST (Monday to Friday).

Tip: The best time to call is between 8 A.M. – 10 A.M. Ensure that you have your 11-digit taxpayer number to avoid longer hold times. The call volume may be higher during peak season, meaning it’ll take longer to connect.

For customers requiring assistance due to hearing or speech impairment, dial 711 to connect to Relay Texas.

Frequently Asked Questions