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 with 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.

Navigate to the WebFile login page and choose “Create Profile.” Provide the required registration info and complete any additional security questions. Once done, check your email and click the provided verification link to finish your setup.

2. Access Your LLC Public Information Report

With your login details sorted, you can access your report. To do so, go to your WebFile dashboard and find the “My Taxpayer Accounts” section. 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. Filing Mailing Address

Once you’ve selected the correct name, you’ll see your personal details on the screen, including your mailing address. Note that these are based on current state records.

Simply check that everything is correct and click “Continue.”

a. What Is Your Mailing Address?

Simply put, this is the place that you’ve designated to receive any official correspondence. Note that it doesn’t need to match the one on your formation documents; only follow the set guidelines.

Use a U.S. address located in any state or county. You’re free to use a home or office address, or even a virtual office or mailbox rental address, something not commonly allowed in most filings.

4. Principal Office & Principal Place of Business

The first section is optional, so leave it blank if you wish. The Comptroller will simply use your mailing address as your principal office if you decide to go this route.

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 in this section:

• 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

Next up, list every one of your LLC members or managers, depending on how you operate. You’ll list the members if you’re member-managed, and managers if you’re manager-managed. Simple enough.

If you can’t quite remember the key differences, all members are directly involved in a member-managed LLC, while members choose one or more managers in a manager-managed LLC.

Provide details for each member or manager, depending on which structure you chose. This should include their full name, title (“LLC Member,” “LLC Managing Member,” or “LLC Manager”), and address.

You can leave the “Term expiration date” section blank and select “No” for the “Director” field.

Click “Add Another” to keep adding additional LLC members or managers. Only proceed to the next stage once you’ve entered everyone’s details.

Unsure of the key differences and need help? Read my article on Member-Managed Vs. Manager-Managed LLCs.

6. Owned Entity(s)

Next up, discuss your owned entities. You’ll need to provide details for each owned subsidiary if your business owns more than 10%. Don’t worry about this step if not.

Work through the applicable fields. These should include the subsidiary’s official name, formation state, SOS file number, and ownership percentage.

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

7. Owned By, Corporation

This section is identical to the last, except it’s related to any holding companies or corporations that own more than 10% of your LLC.

If this applies to your business, complete the same fields as before, including your official name, formation state, SOS file number, and ownership percentage.

Click “Add Another” if you want to include additional Corporations. Don’t worry if not, just continue to step 8.

8. Registered Agent & Office

Good news! This is nearly your final step before submitting your completed application. All that’s left to do is provide your agent’s details and sign the declaration statement.

Check that your agent’s official name and office address are correct in the system. You won’t be able to update the office name, but you can update the address.

Any additional changes must be filed directly with the Texas SOS. Either download and complete the Statement of Change of Registered Office/Agent form (Form 401) and submit it via mail, or open an online SOSDirect account, fill out the required information, and submit it online.

Note: Changing your agent’s details requires a $15 filing fee.

9. Declaration Statement

This section is extremely simple. After carefully reading the statement on the screen, check the box on the left-hand side of the screen to agree to the terms and conditions. Click “Continue” to go to the final review and submission section.

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 PIR 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

Your initial filing is complete, but your job isn’t over yet! You’ll need to complete and file the same report each year, but with your current info. Simply complete it before the due date, and you’ll avoid potential penalties and even business 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’re in trouble and you really want to get your good standing back to how it was, you must follow the guidelines outlined by the Comptroller. This is pretty straightforward but requires a little time.

File your required Public Information Report, pay any outstanding penalties or taxes, and complete and submit your “Tax Clearance Letter Request for Reinstatement” (Form 05-391) via WebFile online or by mail.

You’ll then be given a “Tax Clearance Letter (Form 05-377)” which confirms that your LLC has been officially reinstated. Read this article to see the full reinstatement process if you’re still confused.

3. Final Notice

If you’ve let 180 days pass since being shut down, the SOS will issue you a final letter officially called the “Forfeiture of Registration.” This basically informs you that you’ve been shut down and means that you’ll need to file a Reinstatement Application and pay the required filing fee to become operational again.

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

Got questions regarding your application? Contact the Texas Comptroller’s office.

• Phone number – 512-463-4402
• Business hours – 8 a.m. – 5 p.m. CST (Monday to Friday)

Tip: Call early in the morning between 8 a..m. and 10 p.m. with your taxpayer number to hand to avoid the long wait times. However, it may take longer to connect during peak season. You can also dial 711 to connect to Relay Texas if you have a hearing or speech impediment.

Frequently Asked Questions